ABSTRACT
The Collegiate or Board model of AAA is an institutional hybrid. AAAs under this model are collective decision-making bodies headed by a board of auditors and presided over by a rotating presidency. Under this model, the AAA emits an audit opinion on the reliability and probity of government accounts, usually for the legislature to consider. They are independent from the executive and report to the legislature, to which they are linked to various degrees. Although maintaining a collegial decision-making similar to that found in the courts, they do not possess judicial authority or quasi-judicial powers, nor do they render judgments on the accounts of administrators. Although some AAAs following the collegiate model are called tribunals or courts, they do not, in fact, have judicial functions. This is the case, for example, in Germany’s Bundesrechnungshof, Sweden’s Riksrevisionen or the Netherlands’ Algemene Rekenkamer.
