CHAPTER ONE: THE COMPTROLLER |
| 1. |
Election
of Comptroller |
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(a) |
The State Comptroller
(hereafter - the Comptroller) shall be elected by
the Knesset in a secret ballot, at a session convened
exclusively for that purpose. |
Election of Comptroller |
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(b) |
Should there be two or
more candidates, the candidate for whom a majority
of Members of the Knesset vote is elected; if no
candidate receives such majority a second ballot
shall be held; if again no candidate receives such
a majority, another ballot shall be held; in the
third and every subsequent ballot, the candidate
who received the smallest number of votes in the
previous ballot, shall no longer be a candidate;
the candidate who receives a majority of the votes
of the Members of the Knesset present and voting
in the third or subsequent ballots is elected; if
two candidates receive an equal number of votes,
the ballot shall be repeated. |
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(c) |
Should there be only
one candidate, the ballot shall be either for or
against him and he shall be elected if the number
of votes for him exceeds the number of votes against
him; should the number of votes for him be equal
to the number of votes against him, the ballot shall
be repeated. |
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(d) |
Should the Comptroller
not be elected in accordance with subsection (c),
the ballot shall be repeated within thirty days
of the date of the election under the provisions
of this section and sections 2(b) and (c) and 3;
however the nomination of a candidate in accordance
with section 3(a) shall be filed not later than
seven days before the date of the election. |
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| 2. |
(a) |
The election of the Comptroller
shall take place not earlier than ninety days and
not later than thirty days before the expiration
of the serving Comptroller's term of office; if
the office of the Comptroller falls vacant before
the expiration of his term, the election shall be
held within forty-five days from the day the office
fell vacant. |
Date of election |
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(b) |
The Speaker of the Knesset,
in consultation with his deputies, shall set the
date of the election and shall give notice of it
in writing to all the Members of the Knesset at
least twenty days before the election. |
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(c) |
If the date of election
falls at a time when the Knesset is not in session,
the Speaker shall convene the Knesset for the election.
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| 3. |
(a) |
When the date of the
election has been set, ten or more Members of the
Knesset may nominate a candidate; the nomination
shall be in writing and shall be delivered to the
Speaker of the Knesset not later than ten days before
the date of the election; the candidate's consent,
in writing or by telegram, shall be attached to
the nomination; no Member of the Knesset shall sponsor
the nomination of more than one candidate. |
Nomination of candidates |
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(b) |
The Speaker of the Knesset
shall notify all Members of the Knesset, in writing,
not later than seven days before the date of the
election, of every candidate nominated and of those
Members of the Knesset who nominated him, and shall
announce the names of the candidates at the opening
of the election session. |
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| 4. |
On the occasion of his
declaration of allegiance, in accordance with section
9 of the Basic Law: The State Comptroller, the Comptroller
may, in coordination with the Speaker of the Knesset,
address the Knesset. |
Comptroller's address in the Knesset |
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4A and 5. (Repealed).
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| 6. |
(a) |
The Comptroller shall
carry on his activities in contact with the State
Audit Affairs Committee of the Knesset (in this
Law referred to as "the Committee") and
shall report to the Committee on his activities
whenever he thinks fit or is required to do so by
the Committee. |
The Committee |
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(b) |
A person who served
as a Minister, as a Deputy Minister or as a Director
General or Deputy Director General of any of the
Government offices shall not be Chairman of the
Committee within two years from the day of termination
of his tenure of such office. |
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(c) |
A member of the Committee
who served in one of the posts specified in subsection
(b) or in the Schedule to the Civil Service (Appointments)
Law, 5719-1959, shall not participate in the discussions
of the Committee relating to his area of responsibility
during the period in which he served as aforesaid.
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| 7. |
(a) |
During his term of office,
the Comptroller shall not be actively engaged in
politics and shall not - |
Prohibited activities |
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(1) |
be a member, or a candidate
for membership of the Knesset, or of the council
of a local authority; |
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(2) |
be a member of the management
of a body of persons carrying on business for purposes
of profit; |
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(3) |
hold any other office
or engage, either directly or indirectly, in any
business, trade or profession; |
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(4) |
participate, either directly
or indirectly, in any enterprise, institution, fund
or other body holding a concession from or assisted
by the Government or in the management of which
the Government has a share or which has been made
subject to the control of the Government or the
audit of the Comptroller, and shall not benefit,
either directly or indirectly, from the income thereof;
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(5) |
buy, lease, accept as
a gift, use, or hold in any other manner, any State
property, whether immovable or movable, or accept
from the Government any contract or concession or
any other benefit, in addition to his remuneration,
except land or a loan for the purpose of settlement
or housing. |
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(b) |
A person who has been
Comptroller shall not, for three years from the
termination of his tenure, be a member of the management
of a body of persons carrying on business for purposes
of profit and being an audited body within the meaning
of section 9(3), (5), (6), (7), (8) and (9). |
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| 8. |
The Comptroller's tenure
of office terminates - |
Termination of tenure of office |
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(1) |
upon expiration of his
term of office; |
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(2) |
upon his resignation
or death; |
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(3) |
upon his removal from
office. |
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| 8A. |
(a) |
The Knesset shall not
remove the Comptroller from office, except upon
the demand of at least twenty Members of the Knesset,
submitted in writing to the Constitution, Law and
Justice Committee of the Knesset, and upon the proposal
of that Committee. |
Removal of the Comptroller from office |
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(b) |
The Constitution, Law
and Justice Committee of the Knesset shall not propose
removing the Comptroller from office before he has
been given an opportunity to be heard. |
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(c) |
The proceedings of the
Knesset under this section shall be held at a session,
or successive sessions, devoted exclusively to this
matter; the proceedings shall begin not later than
twenty days after the decision of the Constitution,
Law and Justice Committee; the Speaker of the Knesset
shall notify all the Members of the Knesset, in
writing, at least ten days in advance, of the date
on which the proceedings are to begin; if that date
falls when the Knesset is not in session, the Speaker
shall convene the Knesset to hold the proceedings.
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CHAPTER TWO: SCOPE OF AUDIT |
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| 9. |
The following bodies
(hereafter referred to as "audited bodies")
shall be subject to the audit of the Comptroller:
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Audited bodies |
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(1) |
every Government office; |
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(2) |
every enterprise or institution
of the State; |
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(3) |
every person or body
holding, otherwise than under contract, any State
property or managing or controlling any State property
on behalf of the State; |
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(4) |
every local authority;
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(5) |
every Government company
within the meaning of the Government Companies Law,
5735-1975 (hereafter referred to as "the Government
Companies Law) and every enterprise, institution,
fund or other body in the management of which the
Government has a share; |
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(6) |
every person, enterprise,
institution, fund or other body made subject to
audit by law, by decision of the Knesset or by agreement
between him or it and the Government; |
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(7) |
every Government subsidiary
within the meaning of the Government Companies Law
and every enterprise, institution, fund or other
body in the management of which one of the bodies
enumerated in paragraphs (2), (4), (5) and (6) has
a share; but the audit of such a body shall not
be actually carried out unless and in so far as
the Committee or the Comptroller so decides; |
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(8) |
every enterprise, institution,
fund or other body assisted, either directly or
indirectly, by the Government or by one of the bodies
enumerated in paragraphs (2), (4), (5) and (6) by
way of a grant, a guarantee or the like; but the
audit of such a body shall not be actually carried
out unless and in so far as the Committee or the
Comptroller so decides; |
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(9) |
every general employees'
organization, and every enterprise, institution,
fund or other body in the management of which
such employees' organization has a share, provided
that the audit shall not be carried out on their
activities as a trade union; but the audit of
such a body shall not be actually carried out
unless and in so far as the Comptroller so decides
and subject to international conventions to which
the State of Israel is party; if the Comptroller
decides to carry out such audit, the Comptroller
shall have all the powers granted him in respect
of an audited body, even in respect of the activities
of such employees' organization, enterprise, institution,
fund or body, as a trade union, provided that
the Comptroller deems that necessary for the purposes
of the audit of their other activities.
In this paragraph -
"activities as a trade union" means
representation of employees with regard to the
advancement, realization or protection of their
rights as employees;
"general employees' organization" means
a national employees' organization, operating
as a trade union in more than one branch of employment.
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(10) |
a body which, after 9
February 1997, ceased to be included in the list
of the bodies enumerated in paragraphs (1) through
(9), regarding the period in which it was included
in the said list of bodies, provided that three
years have not elapsed since the day that it ceased
to be included therein; with regards to a body falling
within this paragraph, the Comptroller shall, according
to the circumstances, have all the powers granted
him in respect of an audited body. |
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| 10. |
(a) |
Within the scope of his
functions the Comptroller shall, as far as necessary,
examine - |
Extent of audit |
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(1) |
[a] |
whether every expenditure has been
incurred within the limits of the legal appropriation
and for the purpose for which it has been assigned;
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[b] |
whether the income has been received
in accordance with law and is authorized by law;
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[c] |
whether there are sufficient vouchers
in respect of all expenditure and income; |
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[d] |
whether every act within the scope
of his audit has been done in accordance with law
and by the person competent to do it; |
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[e] |
whether the keeping of accounts,
the drawing-up of balance sheets, the checking of
the cash-in-hand and the stock, and the voucher
system are efficient; |
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[f] |
whether the method of keeping moneys
and safeguarding property is satisfactory; |
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[g] |
whether the state of the cash-in-hand
and the stock tallies with the accounts. |
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(2) |
whether the audited bodies
within the meaning of section 9(1), (2), (4) and
(5) have operated economically, efficiently and
in a morally irreproachable manner; this examination
shall also comprise bodies supervised under section
9(6) unless the law, decision or agreement referred
to in that paragraph otherwise provides, and bodies
audited under section 9(7), (8) and (9) if and to
the extent that their audit thereof is actually
carried out; |
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any such other matter
as he may deem necessary. |
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(b) |
The Committee may, upon
the proposal of the Government or the Comptroller,
prescribe from time to time, in respect of an audited
body or an item of its budget, special or limited
forms of audit. |
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CHAPTER THREE: AUDIT PROCEDURE |
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| 11. |
(a) |
An audited body shall,
within such time as the Comptroller may prescribe,
but not later than four months after the expiration
of its financial year, submit a report on its income
and expenditure during that year. |
Audited body to submit report, balance
sheet, survey and information |
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(b) |
The Comptroller may
require of an audited body, within such time as
he may prescribe - |
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(1) |
a balance sheet showing
its assets and liabilities as at the expiration
of the year; |
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(2) |
a detailed survey factually
describing the economic and administrative operations
carried out by the body during that year. |
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(c) |
The report and balance
sheet shall be accompanied by any such document
as the Comptroller may require for the purpose of
verification. |
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(d) |
The Comptroller may require
a report and balance sheet as aforesaid of any enterprise,
institution, fund or other body which is an audited
body within the meaning of section 9(7), (8) or
(9) even though the audit thereof, in respect of
the year to which the report or balance sheet relates,
may not have been actually carried out. |
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(e) |
(Repealed) |
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| 12. |
The Minister of Finance
shall, within such time as the Comptroller may prescribe,
but not later than six months after the expiration
of the financial year of the State, submit a comprehensive
report on the income and expenditure of the State
during that year together with any document which
the Comptroller may require for the verification
of the report; moreover, the Minister of Finance
shall, within such time as the Comptroller may prescribe,
but not later than nine months after the expiration
of the financial year of the State, submit a balance
sheet showing the assets and liabilities of the
State as at the expiration of that financial year,
together with any document which the Comptroller
may prescribe for the verification of the balance
sheet. |
Minister of Finance to submit comprehensive
report and balance sheet of the State |
| 13. |
The following provisions
shall apply to audited bodies within the meaning
of section 9(5), (7) and (8) (in this section referred
to as "associations") in addition to the
other provisions of this Law and the provisions
of any other law; |
Audit of associations |
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(1) |
the Comptroller may,
after consultation with the Minister of Finance,
lay down directives for associations with regard
to their accounting system and the drawing up of
their balance sheet; |
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(2) |
a detailed survey factually
describing the economic and administrative operations
carried out by the body during that year. |
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(3) |
the Comptroller may
require every association to draw up an annual plan
of operations, based on the financial-economic situation
during the current year and containing a forecast
of its future financial and economic operations,
and to submit that plan to him within such period
as he may prescribe; he may also lay down directives
for the drawing up of the said annual plan. |
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| 14. |
(a) |
Where an audit has revealed
defects which have not been explained, or infringements
of any law, of the principles of economy and efficiency
or of moral integrity, the Comptroller shall communicate
to the audited body the results of the audit and
his demands for the rectification of the defects
and, if he deems it necessary to do so, shall bring
the matter to the knowledge of the Minister concerned
and of the Prime Minister. |
Modes of dealing with results of
audit |
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(b) |
Where an audit has revealed
defects or infringements which the Comptroller,
in view of their bearing upon a fundamental problem
or in the interests of upholding moral integrity
or for any other reason, deems worthy of consideration
by the Committee prior to the submission of a report
under section 15 or 20, he shall submit a separate
report to the Committee; and upon his doing so,
the Committee may, of its own motion or upon the
proposal of the Comptroller, decide upon the appointment
of a commission of enquiry; if the Committee so
decides, the President of the Supreme Court shall
appoint a commission of enquiry to investigate the
matter; the provisions of the Commissions of Enquiry
Law, 5729-1968, shall apply, mutatis mutandis, to
the commission of enquiry. |
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(b1) |
The Committee may, in
special circumstances and with the agreement of
the Comptroller, decide upon the appointment of
a commission of enquiry, also on a subject included
in a report under section 15 or 20, and the provisions
at the end of subsection (b) will apply thereto.
But the Committee shall not so decide, except by
a majority of at least two-thirds of its members,
in a meeting convened solely for that matter; the
invitation to the first meeting shall be by notice
given at least ten days in advance. |
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(c) |
Where an audit has revealed
a suspicion of a criminal act, the Comptroller shall
bring the matter to the knowledge of the Attorney
General. The Attorney General shall notify the Comptroller
and the Committee, within six months after the matter
was brought before him, of the manner in which he
has dealt with the subject. |
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CHAPTER FOUR: REPORTS AND OPINIONS OF THE COMPTROLLER |
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| 15. |
(a) |
Not later than the 15th
of February each year, the Comptroller shall present
a report for the consideration of the Prime Minister
and of the Chairman of the State Audit Affairs Committee
of the Knesset on the results of the audit of the
audited bodies, within the meaning of section 9(1)
and (2), carried out during the course of the past
financial year. The Comptroller may present the
report in parts, provided that the entire report
is presented within the aforesaid time. |
Comptroller's report on Government
offices and State institutions |
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(b) |
In a report under subsection
(a) the Comptroller shall summarize his activities
in the field of audit and - |
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(1) |
specify any infringement
of moral integrity; |
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(2) |
specify any such defect
and any such infringement of a law or of the principles
of economy and efficiency as in his opinion deserve
to be included in the report; |
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(3) |
make recommendations
for the rectification and prevention of the defects.
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| 16. |
(a) |
(1) |
The Prime Minister shall
provide to the Comptroller, within ten weeks from
the day on which he received the report, in whole
or in part, all the following: |
Observations by Prime Minister and
laying on the table of the Knesset |
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[a] |
his observations on the report relating
to matters that he deems appropriate; |
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[b] |
responses of the audited bodies to
the report, as submitted to him; |
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[c] |
his detailed observations to previous
reports on matters that he had not yet made observations;
observations pursuant to this sub-paragraph shall
include, inter alia, the details referred to in
section 21B(a) and (b), and a report on decisions
that the Government made as a result of the reports,
and on execution of those decisions. |
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(2) |
Upon the expiration of
the period as aforesaid in paragraph (1), the report,
and the responses and observations, shall be laid
on the table of the Knesset. |
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(b) |
The Comptroller, on his
own initiative or upon the proposal of the Committee,
may determine, in consultation with the Committee,
that in a certain year the period stipulated in
subsection (a) shall be shorter or longer by not
more than fourteen days; such decision shall be
made and brought to the notice of the Committee
and the Prime Minister not later than the day on
which the report is submitted, in whole or in part,
as aforesaid in section 15(a). |
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| 17. |
(a) |
The Committee may, upon
consultation with the Comptroller, decide that the
report or opinion of the Comptroller, or parts thereof,
shall not be laid on the table of the Knesset and
shall not be published if it deems it necessary
to do so in the interests of safeguarding the security
of the State or in order to avoid an impairment
of its foreign relations or its international trade
relations. |
Safeguarding security and foreign
relations of the State |
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(b) |
(Repealed). |
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(c) |
Having regard to the
necessity of safeguarding the security of the State,
the Comptroller may, if the Government so requests
on grounds which he is satisfied are reasonable,
give a limited report, or refrain from giving a
report, on a branch or unit audited by him; the
Comptroller shall inform the Committee, orally and
in such form as he may think fit, on what unit or
branch audited by him, he has given a limited report
or refrained from giving a report. |
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| 18. |
(a) |
When the report has been
laid on the table of the Knesset, or a report or
opinion has been published, the Committee shall
consider them and submit its conclusions and proposals
for the approval of the Knesset, and it may submit
them chapter by chapter. |
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(b) |
If the Committee does
not submit its conclusions and proposals as aforesaid
in subsection 15(a), the Knesset shall consider
the report when the subsequent report is laid on
the table of the Knesset. |
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(c) |
The conclusions and proposals
of the Committee in respect of those parts of the
report which, in pursuance of section 17(a), have
not been laid on the table of the Knesset shall
also not be laid on the table of the Knesset and
shall be deemed to have been approved by the Knesset.
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| 18A. |
(a) |
For the purpose of preparing
the conclusions and proposals of the Committee in
accordance with section 18, the Chairman of the
Committee may invite any person, who held office
or fulfilled a function in the audited body during
the period covered by the Comptroller's report,
to appear before the Committee in order to respond
to the report in regard to matters with which the
said person is connected; he may also invite any
person who holds such office or fulfills such a
function at the time or who held such office or
fulfilled such a function in the past in order to
respond to the report; the Chairman of the Committee
must invite such a person if he is requested to
do so by the Committee or by at least three of its
members; in this subsection, "held office or
fulfilled a function" in an audited body includes
the exercise of a power with respect to it by law,
or by virtue of being a member of its management
or an employee. |
Appearance before the Committee |
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(b) |
Whenever a person who
was invited according to subsection (a) did not
appear, the Committee may, by a majority of its
members, demand that he appear before it, as aforesaid;
the demand shall be in writing, signed by the Chairman
of the Committee, and attached to it shall be a
copy of the Comptroller's report or that part of
it to which the demand is directed; the demand shall
be submitted at least ten days before the time stipulated
for his appearance. |
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(c) |
A person required to
appear before the Committee by invitation or demand
shall submit to it, at least two days before the
time stipulated for his appearance, a written summary
of his response, together with copies of the documents
which he intends to submit to the Committee. |
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(d) |
Any person who received
a demand to appear as aforesaid in subsection (b)
and did not do so, and did not show a justifiable
reason for such, is liable to a fine. |
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(e) |
A demand to appear according
to this section shall not be sent to - |
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(1) |
the President of the
State or the Speaker of the Knesset; |
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(2) |
in a matter under judicial
consideration a person holding judicial office.
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| 19. |
The Comptroller shall
submit the report on the balance-sheet showing the
assets and liabilities of the State, for the consideration
of the Minister of Finance, not later than the end
of the month of March following the submission of
the balance sheet by the Minister of Finance as
specified in section 12, and shall lay it on the
table of the Knesset at the same time as the report
under section 15. |
Comptroller's report on balance sheet
of the State |
| 20. |
(a) |
Upon completion of the
audit of the audited bodies within the meaning of
section 9(3), (4), (5), (6), (7), (8) and (9), the
Comptroller shall prepare a report on the result
of his audit. In his aforesaid report, the Comptroller
shall include a summary, details, and recommendations
as aforesaid in section 15(b). |
Comptroller's report on other audited
bodies |
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(b) |
The Comptroller shall
submit each report on the audit of an audited body
within the meaning of section 9(4) to the head of
the local authority audited, together with copies
for all the members of such local authority; a copy
of the report shall be submitted by the Comptroller
to the Committee, to the Prime Minister and to the
Minister of the Interior. |
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(c) |
Each report on the audit
of an audited body within the meaning of section
9(3), (5), (6), (7), (8) and (9) shall be submitted
by the Comptroller to the Committee; a copy of the
report shall be submitted by the Comptroller to
the Prime Minister, to the Minister concerned and
to the audited body; but a copy of such a report
on an audited body within the meaning of section
9(9) shall only be submitted by the Comptroller
to the audited body itself. |
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(d) |
A report pursuant to
this section shall be published at a time specified
by the Comptroller. |
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| 21. |
The Comptroller shall,
if requested to do so by the Knesset, the Committee
or the Government, prepare an opinion as to any
matter within the scope of his functions. The said
opinion shall be published at a time specified by
the Comptroller. |
Opinion |
| 21A. |
(a) |
In this section, head
of an audited body" means each of the following: |
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(1) |
in an audited body as
referred to in section 9(1) or (2) - the minister
in charge of that body; |
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(2) |
in an audited body referred
to in section 9(4) - the head of the local authority; |
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(3) |
in another audited body
- the directorate or comparable body in the audited
body; |
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(b) |
In each audited body,
the head of the audited body shall appoint a team
to rectify the defects, to be headed by the director
general in that body, and, where the position of
director general does not exist, by the comparable
office holder in that body (hereafter referred to
as "the team"). |
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(c) |
Where the audit revealed
defects in the activity of the audited body, the
team shall discuss the ways to rectify the defects,
make decisions relating to rectifying them, and
report on their discussions and decisions to the
head of the audited body shortly after making the
decisions. |
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(d) |
The team may, upon approval
of the head of the audited body, delay rectifying
a particular defect. |
|
| 21B. |
(a) |
The head of the audited
body as aforesaid in section 21A(a) shall report
to the Comptroller regarding the decisions made
pursuant to section 21A(c) and (d) shortly after
they are made. If the audited body is referred to
in section 9(1) or (2), the head of the said audited
body shall also report to the Prime Minister. The
head of the audited body shall report, inter alia,
on the ways and the time to rectify the defects,
on defects as to which it was decided to delay rectifying,
and the reasons therefor. |
|
| |
(b) |
The Prime Minister shall
inform the Comptroller, within eight months from
the time a report is presented to him in which it
was determined that defects were found in the activity
of an audited body as referred to in section 9(1)
or (2), of the results of the handling of the said
defects. |
|
| |
(c) |
The Comptroller may at
any time demand reporting in addition to those enumerated
in this section. |
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|
CHAPTER FIVE: THE COMPTROLLER'S OFFICE |
|
| 22. |
(a) |
The staff of the Comptroller's
Office shall have the same status as other State
employees, but as regards the receipt of instructions,
and as regards dismissals, it shall be under the
sole authority of the Comptroller. |
Staff of the Comptroller's Office |
| |
(b) |
(1) |
The prohibitions applying
to the Comptroller under section 7(a) shall apply
also to such members of the staff of his Office
as are employed in audit work, but the Comptroller
may, upon the request of a staff member as aforesaid,
permit him to do any of the things enumerated in
section 7(a)(2), (3) or (4) (hereafter referred
to as "the activity"), if in his opinion
the activity does not infringe upon the audit work
or create a conflict of interests; the aforesaid
permission does not exempt the staff member from
meeting the requirements of any law or custom regulating
the activity. |
|
| |
|
(2) |
A staff member as aforesaid
in paragraph (1) who leaves his post shall not,
save with the approval of the Comptroller, be employed
by an audited body within two years from the day
of leaving. |
|
| |
(c) |
In carrying out his
functions, the Comptroller may, to the extent that
he deems it necessary to do so, avail himself of
the assistance of persons who are not members of
the staff of his Office. |
|
| 22A. |
(a) |
The Comptroller shall
appoint a person in charge of security, who shall
be responsible for organizing security actions within
the meaning of the Security in Public Places Arrangements
Law, 5758-1988 (in this section - the Law), in the
Comptroller's Office, and for supervising these
actions. |
Person in charge of security |
| |
(b) |
A person shall not be
appointed the person in charge of security pursuant
to subsection (a) unless he met the conditions stated
in section 4(b) of the Law, and met the conditions
for qualification stated in section 5 of the Law. |
|
| |
(c) |
The person in charge
of security shall have the powers provided in section
3 of the Law, and the provisions of section 13 of
the Law shall apply to the person appointed by the
person in charge of security to serve as a guard
in the Comptroller's Office. |
|
| |
(d) |
The provisions of section
14 of the Law shall apply to the person in charge
of security and to a guard in the Comptroller's
Office, however the certificate of appointment shall
be issued by the Comptroller or by a person empowered
by him for this purpose. |
|
| |
(e) |
The Comptroller shall
establish the procedures for auditing and supervising
the exercise of powers by the person in charge of
security and by a guard appointed pursuant to this
section. |
|
| 23. |
The staff of the Comptroller's
Office and any person with whose assistance the
Comptroller carries out his functions shall keep
secret any information obtained by them in the course
of their work and shall give a written undertaking
to such effect upon starting work. |
Duty of secrecy |
| 24. |
The budget of the Comptroller's
Office shall be determined by the Finance Committee
of the Knesset, upon the proposal of the Comptroller,
and shall be published together with the budget
of the State. The Finance Committee may, upon the
proposal of the Comptroller, approve changes in
the budget of his Office. |
Budget of the Office |
| 25. |
After the expiration
of the financial year, the Comptroller shall submit
the financial report of his Office for the approval
of the Committee. |
Financial report to Committee |
|
CHAPTER SIX: MISCELLANEOUS PROVISIONS |
|
| 26. |
The Comptroller and
any person appointed by him for that purpose with
the approval of the Committee shall, mutatis mutandis,
have all the powers referred to in sections 8 to
11 and 27(b) and (d) of the Commissions of Enquiry
Law, 5729-1968. |
Powers of commission of enquiry |
| 27. |
(Repealed) |
|
| 28. |
(a) |
The following are liable
to imprisonment for a term of one year or to a fine
as prescribed in section 61(a)(2) of the Penal Law,
5737-1977: |
Penalties |
| |
|
(1) |
a person who publishes
a report that the Comptroller must submit in accordance
with the provisions of section 15 or 20, or in accordance
with the provisions of any other law, or an opinion
that the Comptroller prepared pursuant to the provisions
of section 21, or a person who publishes a part
of such report or opinion, or of the contents thereof,
before the prescribed time; in this section, "the
prescribed time" means - |
|
| |
|
|
[a] |
in the matter of a report that must
be submitted in accordance with the provisions of
section 15, the time it must be laid on the table
of the Knesset as provided in section 16; |
|
| |
|
|
[b] |
in the matter of a report that must
be submitted in accordance with the provisions of
section 20, or an opinion referred to in the provisions
of section 21, the time of their publication as
specified by the Comptroller in accordance with
the provisions of those sections; |
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| |
|
|
[c] |
in the matter of a report that must
be submitted in accordance with the provisions of
any other law, the time for submitting the report,
and where a time is specified for its publication,
the time of its publication; |
|
| |
|
(2) |
a person who publishes
any report or opinion or a part thereof or of the
contents thereof in contravention of the provisions
of section 17; |
|
| |
|
(3) |
a person who without
obtaining the Comptroller's permission publishes
the results of an audit carried out by the Comptroller.
|
|
| |
(b) |
The provisions of this
section shall not release a person from criminal
responsibility under any other law. |
|
| 29. |
If the Comptroller is
temporarily unable to carry out his functions, the
Committee shall appoint an Acting Comptroller for
a period not exceeding three months; the Committee
may extend the appointment for additional periods,
provided that the sum total of all the periods served
by the Acting Comptroller shall not exceed six months;
if the Comptroller is unable to carry out his functions
for a period of six consecutive months, he shall
be considered to have resigned. |
Acting Comptroller |
| 30. |
(a) |
No reports, opinions
or other documents issued or prepared by the Comptroller
in the discharge of his functions shall serve as
evidence in any legal or disciplinary proceeding. |
Material not to serve as evidence |
| |
(b) |
A statement received
in the course of the discharge of the Comptroller's
functions shall not serve as evidence in a legal
or disciplinary proceeding, other than a criminal
proceeding in respect of testimony on oath or affirmation
obtained by virtue of the powers referred to in
section 26. |
|
|
CHAPTER SEVEN: INVESTIGATION OF COMPLAINTS FROM
THE PUBLIC |
|
| 31. |
(Repealed). |
|
| 32. |
(a) |
The Ombudsman shall carry
out his functions with the assistance of a special
unit in the State Comptroller's Office, to be known
as the Office of the Ombudsman. The Director of
the Office of the Ombudsman shall be appointed by
the Committee upon the proposal of the Ombudsman
and shall be directly responsible to him. The duty
of announcing the vacancy under section 19 of the
Civil Service (Appointments) Law, 5719-1959, shall
not apply to the appointment of the Director of
the Office of the Ombudsman. |
Unit for investigation of complaints |
| |
(b) |
If the post of Director
of the Office of the Ombudsman falls vacant or if
the Director is for any reason unable to carry out
his functions, the Ombudsman may entrust the carrying
out of such functions to another person for a period
not exceeding three months. |
|
| 33. |
Any person may submit
a complaint to the Ombudsman. |
Complaint by whom |
| 34. |
A complaint submitted
in writing or taken down according to the complainant's
oral statement shall be signed by the complainant
and shall indicate his name and address. |
Modes of submitting a complaint |
| 35. |
A complaint by a prisoner
within the meaning of the Prisons Ordinance [New
Version], 5732-1971, shall be submitted in a closed
envelope, and the Commissioner of Prisons or a person
empowered by him in that behalf shall forward it
unopened to the Ombudsman. |
Complaint by prisoner |
| 36. |
A complaint may be submitted
against one of the following: |
Complaint against whom |
| |
|
(1) |
an audited body within
the meaning of paragraphs (1) to (6) of section
9; |
|
| |
|
(2) |
one of the bodies referred
to in paragraphs (7) and (8) of section 9, to the
extent that the Committee or the Ombudsman has decided
that this chapter shall apply in respect thereof
and notice to such effect has been published in
Reshumot; |
|
| |
|
(3) |
an employee, office-holder
or bearer of any function in any such body as referred
to in paragraphs (1) or (2) of this section. |
|
| 37. |
The subject of a complaint
may be - |
Complaint about what |
| |
|
(1) |
an act directly injurious
to, or directly withholding a benefit from, the
complainant and |
|
| |
|
(2) |
if the complainant is
a Member of the Knesset also an act directly injurious
to, or directly withholding a benefit from, another
person, such act being contrary to law or done without
lawful authority or contrary to good administration
or involving a too inflexible attitude or flagrant
injustice; for this purpose, "act" include |
