"Those who have acknowledged their responsibility for the failures are expected not to evade criticism"

State Comptroller and Ombudsman Matanyahu Englman gave the closing speech at the Sderot for Society Conference at Kay College in Be'er Sheva (May 27, 2025), where a special session held in cooperation with the Office of the State Comptroller and Ombudsman as part of the conference, focused on audit practices during wartime.

The key points articulated by the State Comptroller are as follows:

• On the significance of the audit regarding the events of October 7 and Iron Swords: "There exists a profound obligation within the audit framework to address issues associated with Iron Swords. Our office will scrutinize the actions across all levels – political, security, and civilian. This includes examination of the Prime Minister, relevant ministers, leaders of the defense establishment, and senior officials holding pivotal positions during critical moments. Our audits will be undertaken by 200 audit managers investigating approximately sixty matters related to the failures."
  
  
• On accountability: "We must investigate and learn from failures. The standard expected within the State of Israel for elected officials, senior military personnel, and civilian authorities cannot be limited to the principle that only those convicted of crimes are ineligible to continue in their positions. It is essential to foster public accountability among individuals holding all positions. Those who have publicly acknowledged their responsibility for the failures are expected not to evade criticism."

• On assertions regarding the State Comptroller's authority: "Contrary to the claims of certain interested parties, the High Court justices already dismissed nearly a year ago the unfounded assertion that the State Comptroller lacks the authority to investigate the failures which precipitated the horrifying terrorist attack and the ensuing Iron Swords War. I call upon the Chief Military Defense Counsel and other entities attempting to hinder the audit – to engage in cooperation, as previously agreed upon with the Chief of Staff and the head of the Israel Security Agency. I must emphasize that, in my capacity as State Comptroller, my sole allegiance is to the citizens of the State of Israel. Within the framework of our democracy, state audit holds paramount importance. No entity shall deter or diminish our resolve. Amidst vigorous debate, we are compelled to heed the silent voices of those who are no longer with us and owe a duty to them and their families."
  
  "State audit shall remain independent and uninvolved – not with elected officials, not with military personnel, nor with any other audited entity seeking to restrict the operations of the State Comptroller's office, which is constitutionally mandated as the gatekeeper according to the Basic Law."

• On the establishment of a state commission of inquiry: "I reject any assertion that an audit is designed to obstruct an alternative investigative process. The law is explicit and case law is unequivocal; All parties are mandated to cooperate with the audit. The unfounded claims regarding purported detriment to a state commission of inquiry are inconsistent with the law, which clearly stipulates that following a special audit report, the Knesset State Audit Committee may also establish a state commission of inquiry." 
  
  "As I stated at the outset, should a state commission of inquiry be constituted, I will adjust the audit boundaries accordingly. Until such a time, my commitment remains singular: to provide answers to the silent voices that are no longer present. To the families of the fallen and injured, the hostages and their loved ones, and all citizens of Israel. They – and they alone – are the focus of my efforts as we investigate one of the gravest failings in the history of the State of Israel. Throughout my numerous site visits, I have encountered those in need of answers. It is for them that I stand, for them that I advocate, and for them that I shall not concede."

The State Comptroller's address concluded the Sderot for Society Conference, during which a session addressing audit practices during wartime was also held. Retired Justice Nava Ben-Or engaged during the event with Brigadier General (Res.) Eitan Dahan, director of the Defense Agencies Audit Division at the Office of the State Comptroller and Ombudsman; Fire Commissioner Ilan Harari, head of the Planning Division at the Fire and Rescue Commission and former IDF Comptroller; Chief Sigal Bar-Zvi, former head of the Police Operations Department; and Dr. Matan Gutman, an expert in public law from Reichman University and former chief of staff to former State Comptroller Yosef Shapira.