State audit is one of the foundation stones of democracy.
The state auditor is part of the system of checks and
balances in a democratic state. His status within the
system of government is one of the measures of its strength
as a democracy. Audit of the executive authority has its
expression in the principle that public officials in a
democratic state are the trustees and servants of the
public and not its masters. It is a central factor in
increasing the accountability and transparency of the
public administration.
Most countries of the world have an independent state
audit institution whose function is to audit the government
administration and that of other public bodies and evaluate
their activities. Israel's state audit institution is
the State Comptroller's Office. From its inception, the
State of Israel recognized the importance of state audit.
Already in 1949 the State Comptroller Law was enacted,
establishing the State Comptroller's Office, one of the
first institutions to be set up by the State.
Since 1971, the State Comptroller also fulfills the function
of Ombudsman and serves as an address for submission of
a complaint by any person who has been harmed by a State
or public body that is subject to the audit of the Comptroller.
Israel's State Comptroller Law provides a firm basis for
state audit both in range and in depth. This Law invests
the State Comptroller with a broad range of functions
in terms of both the categories of bodies subject to state
audit and the comprehensiveness of the audit.
The State Comptroller Law in its original form included
two basic elements: audit in its more traditional meaning
of audit of regularity and legality; and audit of efficiency
and economy. In a 1952 amendment to the Law, the audit
of moral integrity was added. Over the years, audit was
expanded to include the evaluation of the effectiveness
of the audited bodies' activities. Since the 1980's, the
State Comptroller's Office also deals, from time to time
and in appropriate cases, with the evaluation of the results
of government performance and policy. Parallel to these
developments was a further expansion of audit in terms
of its extension to bodies such as government corporations,
local authorities, subsidiaries of audited bodies, institutions
of higher education, health insurance funds and public
transportation cooperatives. In 1973 the Knesset, Israel's
parliament, empowered the State Comptroller to audit the
current accounts of political parties in accordance with
the Political Parties' Financing Law, and also their accounts
as regards elections to the Knesset and local authorities.
The Basic Law: The State Comptroller, enacted in 1988,
is an expression of the success of state audit in establishing
its position in Israel.
This Basic Law, one of a series of basic laws, establishes
the constitutional status of the State Comptroller, and
in particular asserts his independence. The Knesset in
a secret ballot elects the State Comptroller for a single,
seven-year term of office. In carrying out his functions,
he is responsible only to the Knesset and is not dependent
upon the government. It is the State Comptroller who decides
on the subjects to be audited, apart from cases when he
is requested by the Knesset, the Knesset Committee for
State Audit Affairs, or the Government to submit an "Opinion."
The budget of the State Comptroller's Office is determined
by the Finance Committee of the Knesset upon the proposal
of the State Comptroller, and is approved separately from
the State Budget. The Comptroller submits the report on
the implementation of the budget of the State Comptroller's
Office to the Knesset Committee for State Audit Affairs.
The Comptroller has independent authority to recruit or
dismiss the employees of his office.
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