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 out his activities in conjunction 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 Government
Ministry 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 Addendum 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 shall terminate - |
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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| 8B. |
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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Removal from office for health reasons |
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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 Ministry; |
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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 governmental corporation
within the meaning of the Governmental Corporations
Law, 5735-1975 (hereafter referred to as "the
Governmental Corporations 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 governmental subsidiary
corporation within the meaning of the Governmental
Corporations 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; however, no audit of such
a body shall be carried out except and insofar 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; however,
no audit of such a body shall be carried out except
and insofar 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; however, no audit
of such a body shall be carried out except and
insofar 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. |
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In this paragraph
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"activities as a trade union" means representation of employees with regard to the advancement, realization or protection of their rights as employees; |
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"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 designated;
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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 is sufficient documentation
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 system of
documentation 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; such examination
shall also be applicable to bodies audited 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 they have been made subject
to audit; |
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(3) |
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 of 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 if it had not been made subject to audit
the year to which the report or balance sheet relates.
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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 systems and the drawing up of
their balance sheets; |
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(2) |
the Comptroller may
lay down directives for the accountant in charge
of the accounts of an association with regard to
the scope and mode of the checks to be carried out
by him and of his report in respect of that association,
and with regard to the circumstances under which
he is to report directly to the Comptroller; |
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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 requirements 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) |
(1) |
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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(2) |
Notwithstanding the aforesaid
in subsection (1), if the Comptroller submits a
separate report to the Committee pursuant to the
aforementioned subsection during the recess of the
Knesset, the report shall be made public at a time
decided by the Comptroller, as early as possible,
and shall be tabled in the Knesset no later than
the end of the first week of the next session of
Knesset. |
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(b1) |
The Committee may also,
in special circumstances and with the agreement
of the Comptroller, decide upon the appointment
of a commission of enquiry concerning a subject
included in a report under section 15 or 20, and
the provisions at the end of subsection (b) will
apply thereto. However, 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 a suspected criminal
act has been uncovered during an audit, the Comptroller
shall bring the matter to the knowledge of the Attorney
General; a suspected violation of civil service
disciplinary regulations may likewise be referred
to 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 previous
financial year. The Comptroller may present the
report in parts, provided that the entire report
is presented by the aforesaid date. |
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 violation
of moral integrity; |
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(2) |
specify any such defect
and any such violation of 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 of the defects and their prevention.
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(4) |
specify any improvement
or outstanding actions that the Comptroller deems
worthy of inclusion in the report. |
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| 16. |
(a) |
(1) |
The Prime Minister shall
provide to the Comptroller, within ten weeks of
the day on which he received the report, in whole
or in part, all of the following: |
Observations by Prime Minister and
tabling the report in the Knesset |
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[a] |
his observations concerning each
defect and violation detailed in the report; |
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[b] |
the responses of the audited bodies
to the report, as submitted to him in accordance
with subsection (a1); |
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[c] |
a report concerning the remedy of
defects and violations detailed in previous reports,
including, inter alia, the details referred to in
section 21B(a) and (b), and a report on the decisions
made by the Government as a result of the reports
and the 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 tabled in the Knesset; however if the said time
is during a recess of the Knesset, the report shall
be tabled in the Knesset no later than the end of
the first week of the next session of Knesset. |
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(a1) |
An audited body dealt
with in a report shall submit to the Prime Minister,
within the time frame set out by the Prime Minister,
its responses regarding each defect and violation
detailed in the report which relate to said body. |
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(b) |
The Comptroller, on his
own initiative or upon the proposal of the Committee,
may decide, 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) |
A Subcommittee of the
Committee (hereinafter – "the Subcommittee")
may, upon consultation with the Comptroller, decide
that the report or opinion of the Comptroller, or
parts thereof, shall not be tabled in the Knesset
and shall not be made public if it deems it necessary
to do so in the interests of safeguarding the security
of the State or in order to avoid impairment of
its foreign relations or its international trade
relations. The provisions of section 5 of the Knesset
Law, 5754-1994 shall apply in regard to the Subcommittee. |
Safeguarding security and foreign
relations of the State |
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(a1) |
A copy of the report
or opinion of the Comptroller, or parts thereof,
concerning which the Committee has reached a decision
as stated in subsection (a), shall be submitted
by the Ombudsman to the Chairman of the Committee
for External Affairs and Security of the Knesset
and he shall be entitled, with the consent of the
Chairman of the Committee, to bring them to the
knowledge of the subcommittee of the Committee for
External Affairs and Security of the Knesset which
is authorized to handle the matter in question;
this provision does not diminish the authority of
the Committee under this law. |
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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, having been requested by the
Government on grounds which he is satisfied are
reasonable, decide that a report or opinion of the
Comptroller or parts thereof, shall not tabled in
the Knesset and shall not be published; a report
or opinion of the Comptroller or parts thereof,
concerning which the Comptroller has reached a decision
under this section, shall be submitted to the Chairman
of the Committee and shall be brought to the knowledge
of the Chairman of the Committee for External Affairs
and Security of the Knesset. |
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(d) |
The remarks of the Prime
Minister and the response of the audited bodies
to a report of the Comptroller or parts thereof,
concerning which a decision has been reached as
stated in subsections (a) or (c), shall not be tabled
in the Knesset and shall not be published. |
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| 18. |
(a) |
When the report has been
tabled in 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. |
Procedure in the Committee and in the Knesset |
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(a1) |
A report or opinion of the Comptroller or parts thereof, concerning which the Committee has reached a decision as stated in Section 17(a), shall be discussed by the subcommittee of the Committee, and the provisions of Section 5 of the Knesset Law, 5754-1994 shall apply. |
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(a2) |
A report or opinion
of the Comptroller or parts thereof, concerning
which the Comptroller has reached a decision as
stated in Section 17(c), shall be discussed by a
joint committee of the Chairman of the Committee
and the Chairman of the Committee for External Affairs
and Security of the Knesset, which shall be chaired
by the Chairman of the Committee (in this section
– the Joint Committee); in the aforesaid discussion,
the Joint Committee shall have the authority vested
in a committee by any law; the meetings of the Joint
Committee shall be subject to confidentiality. |
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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 at such time as the subsequent report
is tabled in the Knesset. |
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(c) |
The conclusions and proposals
of the Committee in respect of those parts of the
report which, pursuant to section 17(a), were not
tabled in the Knesset, as well as the conclusions
and proposals of the Joint Committee, shall not
be tabled in the Knesset and shall be deemed to
have been approved by the Knesset; such conclusions
and proposals as referred to in this subsection
shall be submitted to the Prime Minister. |
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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 was connected; he may also invite any
person who presently holds such office or fulfills
such a function or who has 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 invited
pursuant to subsection (a) does not appear before
it, the Committee may, by a majority decision 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
the part thereof 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. |
|
| |
(e) |
No demand to appear pursuant
to this section shall be made of - |
|
| |
|
(1) |
the President of the
State or the Speaker of the Knesset; |
|
| |
|
(2) |
in a matter under judicial
consideration - a person holding judicial office.
|
|
| 19. |
The report on the balance-sheet
showing the assets and liabilities of the State
shall be submitted by the Comptroller 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; said report shall be tabled
in 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 an
audit of audited bodies within the meaning of section
9(3), (4), (5), (6), (7), (8) and (9) (hereinafter
– "other audited bodies"), the Comptroller
shall prepare a report on the result of his audit.
In this report, the Comptroller shall include a
summary, details, and recommendations as aforesaid
in section 15(b). |
Comptroller's report on other audited
bodies |
| |
(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 council 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. |
|
| |
(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; however, a copy of such a report
concerning an audited body within the meaning of
section 9(9) shall only be submitted by the Comptroller
to the audited body itself. |
|
| |
(d) |
In regard to other audited
bodies, the head of the audited body, as defined
in section 21A, shall submit to the Comptroller,
within ten weeks of receiving the report in whole
or in part, his observations concerning the report
regarding every defect or violation detailed therein. |
|
| |
(e) |
The provisions of section 16(b) shall apply, mutatis mutandis, in regard to the dates for submission of observations under this section. |
|
| |
(f) |
At the end of the time
period referred to in subsection (d), the report
and the observations in regard thereto shall be
tabled in the Knesset, and the provisions of the
final clause of section 16(a)(2) shall apply. |
|
| |
(g) |
The Prime Minister shall
decide, with the approval of the Committee, matters
pertaining to the preparation of observations under
this section, including the manner in which they
are to be written, consolidated and arranged. |
|
| 21. |
(a) |
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 made public at a time specified
by the Comptroller. |
Opinion |
|
(b) |
Notwithstanding the aforesaid
in subsection (a), if the Comptroller prepared an
opinion pursuant to the aforementioned subsection
during the recess of the Knesset, the opinion shall
be made public at a time decided by the Comptroller,
as early as possible, and shall be tabled in the
Knesset no later than the end of the first week
of the next session of Knesset. |
|
| 21A. |
(a) |
In this section, "head
of an audited body" means each of the following: |
|
| |
|
(1) |
in an audited body as
referred to in section 9(1) or (2) – the minister
in charge of that body; |
|
| |
|
(2) |
in an audited body referred
to in section 9(4) – the head of the local authority; |
|
| |
|
(3) |
in another audited body
– the directorate or comparable body in the audited
body; |
|
| |
(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"). |
|
| |
(c) |
Where the audit revealed
defects in the activity of the audited body, the
team shall – within sixty days of the prescribed
time as defined in section 28(a)(1) – discuss the
ways to rectify the defects, make decisions regarding
their rectification, and report on their discussions
and decisions to the head of the audited body within
fifteen days after making said decisions. |
|
| |
(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) within thirty
days of the date they are reported to him. If the
audited body is of the type referred to in section
9(1) or (2), the head of the said audited body shall
also report to the Prime Minister. Such reports
shall detail the method and timeframe for rectifying
defects and set out if there is to be a delay in
the correction of certain defects and the reasons
for such delay. |
|
| |
(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 reports in addition to those enumerated
in this section. |
|
| |
(d) |
The Comptroller may,
with approval of the Committee, set out a framework
for reporting the rectification of defects, including
with regard to the particulars to be included in
such a report. |
|
|
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, they 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 security supervisor, who shall be responsible
for organizing security actions within the meaning
of the Security Arrangements for Public Institutions
Law, 5758-1998 (in this section - the Law), in the
Comptroller's Office, and for supervising these
actions. |
Security supervisor |
| |
(b) |
A person shall not be
appointed security supervisor pursuant to subsection
(a) unless he meets the conditions set out in section
4(b) of the Law and fulfills the qualifications
enumerated in section 5 of the Law. |
|
| |
(c) |
The security supervisor
shall have the powers provided in section 3 of the
Law, and the provisions of section 13 of the Law
shall apply to any person appointed by the security
supervisor to serve as a security officer in the
Comptroller's Office. |
|
| |
(d) |
The provisions of section
14 of the Law shall apply to the security supervisor
and to the security officers 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 audit and oversight
of the exercise of powers by the security supervisor
and by security officers 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 ensure
the confidentiality of 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, based 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 such 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,
before the prescribed time, 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 prepared by the
Comptroller pursuant to the provisions of section
21, or any part of such report or opinion or of
the contents thereof; 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 or 20 -- the time it must be tabled in
the Knesset as provided in section 16 or 20, as
applicable; |
|
| |
|
|
[b] |
in the matter of an opinion that
must be prepared in accordance with the provisions
of section 21 – the time it must be tabled in the
Knesset or made public as per the decision of the
Comptroller pursuant to section 21(b), whichever
is earlier; |
|
| |
|
|
[b1] |
in the matter of a separate report
pursuant to section 14(b) – the time it must be
tabled in the Knesset or the time it is made public
pursuant to section 14(b)(2), whichever is earlier; |
|
| |
|
|
[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 under 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 requirement
under section 19 of the Civil Service (Appointments)
Law, 5719-1959, to hold a job competition 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 sealed
envelope, and the Commissioner of Prisons or a person
empowered by him for such purpose shall forward
it unopened to the Ombudsman. |
Complaint by prisoner |
| 36. |
A complaint may be submitted
against any 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 functionary 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 – or another person, provided that the
complainant has received, in a manner and to an
extent acceptable to the Ombudsman, the agreement
of said person to submit a complaint in the matter,
or |
|
| |
|
(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 without lawful authority or contrary to
good governance or involving excessive inflexibility
or flagrant injustice; for this purpose, "act"
includes an omission or delay in acting. |
|
| 38. |
The following complaints
shall not be investigated: |
Complaints not to be investigated |
| |
|
(1) |
a complaint against
the President of the State; |
|
| |
|
(2) |
a complaint against the
Knesset, or a Knesset Committee, or a Member of
the Knesset in respect of an act done in, or for
the purpose of, the discharge of his functions as
a Member of the Knesset; |
|
| |
|
(3) |
a complaint against the
Government, or a Ministerial Committee, or a Minister
as to his activity as a member of the Government,
except as to his activity as the person in charge
of a Ministry or sphere of activity; |
|
| |
|
(3A) |
a complaint against the
Governor of the Bank of Israel, except as to his
activity as the person in charge of the bank; |
|
| |
|
(4) |
a complaint concerning
a judicial or quasi-judicial act; |
|
| |
|
(5) |
a complaint as to a matter
pending in a court or tribunal or in which a court
or tribunal has given a decision with regard to
the substance thereof; |
|
| |
|
(6) |
a complaint by a person
serving in regular service under the Defense Service
Law [Consolidated Version], 5746-1986, or serving
in the reserves under the Reserves Service Law,
5768-2008, with regard to service arrangements,
terms of service, or discipline; |
|
| |
|
(7) |
a complaint by a police
officer or prison officer with regard to service
arrangements and terms of service or discipline
in the Israel Police or the Prison Service; |
|
| |
|
(8) |
a complaint by a State
employee, or by an employee of a body referred to
in section 36, in a matter relating to his service
as an employee; however, an investigation may be
initiated with regard to an act alleged to be contrary
to the provisions of any law or regulations, the
Civil Service Regulations, a collective bargaining
agreement or general arrangements prescribed on
behalf of the Civil Service Commissioner or, in
the case of a body referred to in section 36, similar
general arrangements. |
|
| |
|
(9) |
a complaint by a person
in a matter pertaining to an individual referred
to in subsection (6), (7) or (8), with regard to
the issues delineated in the relevant subsection. |
|
| 39. |
The following complaints
shall not be investigated unless the Ombudsman finds
special justification for such investigation: |
Complaints only to be investigated
for special reason |
| |
|
(1) |
a complaint in a matter,
other than of the class of matters referred to in
section 38(5), in which a decision has been given
against which a contestation, objection or appeal
can be, or could have been, filed under any law;
|
|
| |
|
(2) |
a complaint filed after
a year has elapsed from the date of the act to which
it relates or the date on which such act became
known to the complainant, whichever is later. |
|
| 40. |
(a) |
When a complaint has
been filed, the Ombudsman shall begin the investigation
thereof unless it appears to him that it does not
comply with section 34, or that it does not come
within the scope of sections 36 or 37, or that it
should not be investigated for one of the reasons
enumerated in sections 38 and 39, or that it is
vexatious or intended merely to annoy, or if he
is of the opinion that the Ombudsman is not the
proper body to investigate the matter. |
Initiation of investigation |
| |
(b) |
In the cases referred
to in subsection (a), the Ombudsman shall notify
the complainant in writing that he will not deal
with the complaint, stating his reasons. |
|
| 41. |
(a) |
The Ombudsman may investigate
a complaint in any manner he thinks fit and shall
not be bound by rules of procedure or rules of evidence.
|
Modes of investigation |
| |
(b) |
The Ombudsman shall
bring the complaint to the knowledge of the person
or body complained against and, if such person is
an employee as specified in section 36(3), also
to the knowledge of his superior (hereafter referred
to as "the superior") and shall give him,
it or them a suitable opportunity to respond. The
Ombudsman may require the person or body complained
against to respond to the complaint within the period
specified in his request. |
|
| |
(c) |
The Ombudsman may hear
the complainant, the person whose matter was raised
by the complainant under section 37(1), the person
or body complained about and any other person if
he deems it useful so to do. |
|
| |
(d) |
For the purpose of the
investigation, the Ombudsman may require any person
or body to give him, within such period and in such
manner as he shall prescribe in the request, any
information or documentation likely, in his opinion,
to assist in the investigation of the complaint.
A person or body required to deliver information
or documentation as aforesaid shall comply with
the request. The provisions of this subsection shall
not derogate from the provisions of sections 47
to 51 of the Evidence Ordinance [New Version], 5731-1971.
|
|
| 42. |
The Ombudsman may discontinue
the investigation of a complaint if he is satisfied
that one of the grounds for not beginning an investigation
exists or that the matter to which the complaint
relates has been rectified or that the complainant
has withdrawn the complaint. In such case, he shall
notify the complainant, the person or body complained
against and the superior, in writing, that he has
discontinued the investigation, stating his reasons.
|
Discontinuance of investigation |
| 43. |
(a) |
Where the Ombudsman finds
that the complaint is justified he shall notify
the complainant, the person or body complained against,
and if he so deems fit, the superior, to such effect,
stating his reasons. He may set out a summary of
his findings in his reply, and may point out, to
the person or body complained against and to the
superior, the need to rectify a defect revealed
by the investigation and determine by what means
and in what time frame it is to be rectified. |
Consequences of investigation |
| |
(b) |
The person or body complained
against or the superior shall, within the time referred
to in subsection (a), inform the Ombudsman of the
steps which have been taken. If he or it fails to
do so, or if the information does not satisfy the
Ombudsman, the Ombudsman may bring the matter to
the knowledge of the Minister concerned or of the
Committee. |
|
| |
(c) |
Where the Ombudsman
finds that the complaint is not justified, he shall
notify the complainant, the person or body complained
against and, if he so deems fit, the superior, to
such effect, stating his reasons. He may set out
a summary of his findings in his reply. |
|
| |
(d) |
Where the investigation
of the complaint gives rise to the suspicion that
a criminal offence has been committed, the Ombudsman
shall bring the matter to the knowledge of the Attorney
General; and he may do so where the investigation
of a complaint gives rise to the suspicion that
a disciplinary offence has been committed under
any law. The Attorney General shall inform the Ombudsman
and the Committee, within six months from the day
that the matter was submitted to him, of the manner
in which he has dealt with the subject. |
|
| 44. |
(a) |
A notification by the
Ombudsman under section 43(a) or (c) shall not contain
or disclose any material or information which in
the opinion of the Prime Minister or the Minister
of Defense is a matter of State security or which
in the opinion of the Prime Minister or the Minister
of Foreign Affairs is a matter of foreign relations
or international trade relations of the State. |
Restrictions on notification |
| |
(b) |
Where it appears to
the Ombudsman that his notification is likely to
contain or disclose any material or information
as referred to in subsection (a) and the Ministers
did not express their opinion as specified in that
subsection, the Ombudsman shall ask the opinion
of the Prime Minister or the Minister of Defense
or the Minister of Foreign Affairs, as the case
may be, before making his notification. |
|
| |
(c) |
The Ombudsman shall
be exempt from stating his findings or reasons - |
|
| |
|
(1) |
where the complaint relates
to an appointment to a particular post or the assignment
of a particular function; |
|
| |
|
(2) |
where in his opinion
the material or evidence may unlawfully prejudice
the right of any person other than the complainant;
|
|
| |
|
(3) |
where in his opinion
the disclosure of the material or evidence will
involve the disclosure of a professional secret,
or of secret information, within the meaning of
any law. |
|
| 45. |
(a) |
The decisions and findings
of the Ombudsman as to a complaint - |
Rights and relief |
| |
|
(1) |
shall not grant to the
complainant or any other person any right or relief
in any court or tribunal which he did not have previously;
|
|
| |
|
(2) |
shall not prevent the
complainant or any other person from exercising
any right or applying for any relief to which he
is entitled; but where a time limit is set in regard
thereof by any enactment, the submission or investigation
of the complaint shall not result in the extension
of said time limit. |
|
| |
(b) |
No court shall entertain
an application for relief against the decisions
or findings of the Ombudsman in the matter of a
complaint. |
|
| 45.A |
Notwithstanding anything
contained in section 38(8) - |
Complaint by public servant
who has exposed acts of corruption |
| |
|
(1) |
a complaint by an employee
referred to in section 36(3), other than a police
officer, prison officer or soldier (such an employee
hereafter in this chapter referred to as "the
employee"), about an act referred to in section
37 by which his superior reacted to his reporting,
in good faith and in accordance with proper procedure,
any acts of corruption committed in the body in
which he is employed, shall be investigated under
the provisions of this chapter, subject to sections
45B to 45E. |
| |
|
(2) |
a complaint by an employee,
who is an internal auditor in a body referred to
in section 36(1) or (2), other than a police officer,
prison officer or soldier, relating to his removal
from that post or to an act contrary to the provisions
of any law or regulations, the Civil Service Regulations,
a collective bargaining agreement, or general arrangements
prescribed on behalf of the Civil Service Commissioner,
or similar general arrangements, which is directly
injurious to or directly withholds a benefit from
the complainant and which was committed by his superior
in reaction to his activities in fulfilling his
function as internal auditor shall be investigated
under the provisions of this chapter, subject to
sections 45C to 45E. |
| 45B. |
Where the Ombudsman finds
that there is a reason justifying it, he may investigate
a complaint under section 45A(1) even if the employee
reported the acts of corruption otherwise than in
accordance with proper procedure. |
Complaint only to be investigated
for special reason |
| 45C. |
(a) |
The Ombudsman may make
any order he deems right and just, including a provisional
order, to protect the rights of the employee, having
regard to the proper functioning of the body in
which he is employed. |
Relief |
| |
(b) |
Where the complaint relates
to the dismissal of the employee, the Ombudsman
may order revocation of the dismissal or the award
of special compensation to the employee, in money
or in rights. |
|
| |
(c) |
The Ombudsman may order
the transfer of the employee to another post in
the service of his employer. |
|
| |
(d) |
An order under this
section shall be binding on any superior of the
employee and on the employee himself, and a person
who contravenes it commits a disciplinary offence.
But their responsibility for a disciplinary offence
shall not detract from their criminal responsibility
for the contravention of said order. |
|
| 45D. |
The Attorney General
may request the Ombudsman to reconsider a decision
given under section 45C. The Civil Service Commissioner
may so request in the case of a complaint by a State
employee; in the case of a complaint by someone
who is not a State employee, the head of the audited
body may also so request. |
Reconsideration |
| 45E. |
The submission of a
complaint under section 45A or 45B otherwise than
in good faith, or vexatiously, shall constitute
a disciplinary offence. |
Submission of complaint otherwise
than in good faith |
| 45F. |
A body referred to in
section 36(1) or (2), except for the Israel Police
Force, the Prison Service, and the Israel Defense
Force, shall publish, in a conspicuous place at
the work site, the primary provisions of sections
45A to 45E, in a form that the Ombudsman shall determine. |
Publication of provisions |
| 46. |
(a) |
The Ombudsman shall,
at the beginning of each year, prepare a report
on his activities, containing a general survey and
an account of the handling of selected complaints.
The aforesaid report shall be tabled in the Knesset. |
Report |
| |
(b) |
The Ombudsman may, prior
to the submission of the annual report, submit to
the Knesset a special report. The aforesaid special
report shall be tabled in the Knesset. |
|
| |
(c) |
When a report has been
tabled in the Knesset, the Committee shall consider
it and shall submit to the Knesset its conclusions
and proposals for approval. In regard thereto, the
provisions of section 18A shall apply, mutatis mutandis. |
|
| |
(d) |
A report under this
section shall not be published before being tabled
in the Knesset. |
|
| |
(e) |
The provisions of section
44 shall also apply, mutatis mutandis, to a report
under this section. |
|
| 47. |
(a) |
Sections 22, 23, 26,
28 and 30 shall apply, mutatis mutandis, for the
purposes of this chapter. |
Application of provisions |
| |
(b) |
The provisions of this
chapter shall not derogate from the power of the
State Comptroller to make use, within his other
spheres of activity, of material which reached him
in connection with a complaint, whether or not he
has investigated it. |
|
| 48. |
The provisions of any
law according to which there shall be appointed
in an audited body a person, whose function is to
investigate complaints against that body, shall
not derogate from the powers and status of the Ombudsman
under this law. |
Priority of powers and status |
| *** |
| The original
State Comptroller Law, 5709-1949, was passed by
the Knesset on May 18, 1949. It was amended in
1952, 1954, and 1958. The original law and the
aforesaid amendments were consolidated in the
State Comptroller Law [Consolidated Version],
5718-1958.
Since 5718-1958, there have been 43 amendments
to this law.
This version is the consolidated version, as amended
by the following amendments: State Comptroller
(Amendment) Law, 5722-1961; State Comptroller
(Amendment No. 2) Law, 5722-1962; State Comptroller
(Amendment No. 3) Law, 5724 -1964; Holders of
Public Office (Benefits) Law, 5729-1969; State
Comptroller (Amendment No. 5) Law, 5731-1971;
State Comptroller (Amendment No. 6) Law, 5732-1972;
State Comptroller (Amendment No. 7) Law, 5734-1974;
State Comptroller (Amendment No. 8) Law, 5735-1975;
State Comptroller Amendment No. 9) Law, 5738-1978;
Police Ordinance (Amendment No. 7) Law, 5740-1980;
State Comptroller (Amendment No. 11) Law, 5741-1981;
State Comptroller (Amendment No. 12) Law, 5744-1983;
State Comptroller (Amendment No. 13) Law, 5744-1984;
State Comptroller (Transitional Provisions) Law,
5748-1988; State Comptroller (Amendment No. 15)
Law, 5750-1990; State Comptroller (Amendment No.
16) Law, 5751-1990; State Comptroller (Amendment
No. 17) Law, 5752-1992; State Comptroller (Amendment
No. 18) Law, 5753-1993; State Comptroller (Amendment
No. 19) Law, 5754-1993; State Comptroller Amendment
No. 20) Law, 5754-1994; State Comptroller (Amendment
No. 21) Law, 5754-1994; State Comptroller (Amendment
No. 22) Law, 5754-1994; State Comptroller (Amendment
No. 23) Law, 5755-1995; State Comptroller (Amendment
No. 24) Law, 5755- 1995; State Comptroller (Amendment
No. 25) Law, 5755-1995; State Comptroller (Amendment
No. 26) Law, 5755-1995; Bank of Israel (Amendment
No. 19) Law, 5755-1995; State Comptroller (Amendment
No. 28) Law, 5755-1995; State Comptroller (Amendment
No. 29) Law, 5756-1996; State Comptroller (Amendment
No. 30) Law, 5756-1996; State Comptroller (Amendment
No. 31) Law, 5757-1997; Organization of Security
in Public Bodies Law, 5758-1998; State Comptroller
(Amendment No. 33) Law, 5761-2001; State Comptroller
(Amendment No. 34) Law, 5763-2003; State Comptroller
(Amendment No. 35) Law, 5765-2005; Organization
of Security in Public Bodies (Amendment No. 2)
Law, 5765-2005; State Comptroller (Amendment No.
37) Law, 5765-2005; State Comptroller (Amendment
No. 38) Law, 5767-2007; State Comptroller (Amendment
No. 39) Law, 5768-2007; State Comptroller (Amendment
No. 40) Law, 5768-2008; State Comptroller (Amendment
No. 41) Law, 5768-2008; State Comptroller (Amendment
No. 42) Law, 5768-2008; State Comptroller (Amendment
No. 43) Law, 5768-2008, the last amendment, which
was passed on July 29, 2008.
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