The State Comptroller examined the response afforded to reservists during the war: "It is imperative to conduct a thorough examination of the provisions for compensating reservists, to safeguard their employment rights and to avert any adverse effects on the academic progress of student reservists"
The State Comptroller and Ombudsman, Matanyahu Englman, is releasing the eighth installment of audit reports concerning the failures of October 7 and the Swords of Iron War. This publication features two reports specifically assessing the treatment of reservists throughout the war.
In the first report, the State Comptroller scrutinized the arrangements for compensating reservists and safeguarding their workplace rights.
Since October 7, hundreds of thousands of Israeli individuals have joined the reserves, with many serving for an extended duration. However, data indicates that merely 11% of Israeli residents aged 23-47, excluding those from Arab society, joined the reserve service from October 2023 to July 2024.
The audit revealed that while the Ministries of Finance and Defense, along with the National Insurance Institute and the IDF, made efforts to facilitate access to reserve compensation – discrepancies were nonetheless identified in the compensation arrangements for protracted service periods.
During the period from October 2023 to July 2024, the total volume of reserve compensation amounted to approximately NIS 20 billion. However, the State Comptroller identified a lack of a coordinated oversight mechanism between the National Insurance Institute and the IDF, preventing them from ensuring the effective allocation of public expenditures related to reserve service. The report states, "The IDF lacks information regarding the additional earnings of reservists, while the National Insurance Institute possesses no data on the actual periods of military service".
Uncertainty Regarding Future Provisions
Although the state has increased protections against dismissal for reservists and has provided certain accommodations relating to their work conditions, it has done so without guaranteeing consistency in forthcoming years. This approach may lead to confusion and complicate the exercise of their rights, potentially serving as a disincentive for employers in hiring reservists.
"The reservists showed up for the country – in turn, the country must be there for them, both with respect to employment security as well as assistance with their educational and well-being needs" asserted Comptroller Englman.
"The Ministry of Defense and the Ministry of Finance, in collaboration with the National Insurance Institute and the IDF, must assess the compensation arrangements for reservists, ensuring legislative clarity between combat and non-combat reservists, as outlined in governmental resolutions concerning the benefits".
The State Comptroller emphasized that "providing equitable compensation for reserve service, particularly in instances of salary or income loss, while upholding the rights of reservists and their immediate families in the workplace, is the country's moral obligation towards this small demographic that bears the state's security responsibilities, and is also required to ensure the sustainability of the reserve service model".
Limited Assistance for Students
The second report addressed the response of the higher education system to students who served in the reserves during the Swords of Iron War.
Between October 2023 and July 2024, approximately 60,000 students, representing about 18% of the total student population in Israel, served in the reserves. This percentage was six times greater than their demographic representation in the population. The State Comptroller determined that 57% of these students received only the minimum compensation for their service.
Universities and colleges were allocated a budget of approximately NIS 195 million to implement a teaching system designed to assist students drafted into the reserves in bridging gaps in their academic studies. However, the budget was not fully utilized, with only NIS 124 million being expended.
Despite the offers of support extended by academic institutions to reservist students, manifested in the form of written summaries, lesson recordings, exercises, supplementing materials, and curriculum adaptations, a survey conducted by the State Comptroller indicated that a majority of these students expressed dissatisfaction or only slight to moderate satisfaction with the assistance provided to them.
State Comptroller Englman recommended that the Council for Higher Education and the academic institutions "ensure that all the rights to which reservists are entitled and the resources required for this purpose are fully guaranteed. This is essential to avert any detriment to the academic, professional, and occupational progression of these students. It is imperative to ensure that the support mechanisms in place will enable reservist students to focus entirely on fulfilling their defense duties, while guaranteeing that the resources available to them will facilitate the completion of their academic studies upon their return to the educational institutions".
Auditing of All Echelons
In the aftermath of the October 7 massacre, the State Comptroller commenced a series of tours across communities surrounding Gaza, as well as in the southern and northern regions of the country. During these tours, the State Comptroller engaged with evacuees residing in hotels situated in Eilat, the Dead Sea, Jerusalem, and other central and northern areas.
On January 7, 2024, the State Comptroller announced the initiation of an audit concerning roughly 60 pertinent issues, which are currently under examination by approximately 200 audit managers within the Office of the State Comptroller. The State Comptroller underscored three pivotal milestones for this audit:
- The audit will maintain a critical perspective towards all echelons – political, military, and civilian.
- In both core audits and audits on additional topics, personal accountability will be imposed on individuals responsible for any failures.
- Once a state investigation committee is established – the State Comptroller will collaboratively outline the parameters of its jurisdiction.
The original intention was to publish reports addressing the fundamental failures that enabled the October 7 massacre within a few months. However, an interim order –lifted only a few weeks ago following agreements reached between the Office of the State Comptroller, the IDF, and the ISA – resulted in a delay of approximately 15 months in the audits concerning these critical issues. It is worth noting that the Office of the State Comptroller is presently engaged in the audit process of these core issues.
In light of the prevailing circumstances, State Comptroller Englman has determined that, given the significant importance of the reports on civilian matters, these reports will be published upon their completion. This publication represents, as stated, the eighth in the series of Swords of Iron reports.
Undoubtedly, the public is entitled to receive responses to critical inquiries regarding the most severe failure in the history of the state. The State Comptroller will remain resolute in ensuring that answers to these failures are provided, and that they will be released upon the completion of the audit process.
The Swords of Iron reports that have been published until now:
- Mental Health Treatment Following the Events of October 7 and the Swords of Iron War (11.2.2025)
- The Operation of Resilience Centers in the Confrontation Line Localities since the Outbreak of the Swords of Iron War (11.2.2025)
- The Regulation of the Community Emergency Response Teams Before the Swords of Iron War and their Operation since the Beginning of the War (11.2.2025)
- The Provision of Aid to the Victims of Hostile Activity since the Events of October 7 (11.2.2025)
- The Rehabilitation Processes of the Western Negev Settlements (24.2.2025)
- Government Response to the Needs of Northern Communities During the Swords of Iron War: Civil-Economic Front (10.6.2025)
- Economic Assistance to Small Businesses in the Initial Months of the Swords of Iron War (10.6.2025)
- the government handling of the civilian sphere during the Swords of Iron War (3.9.2025)
- The City of Elat's Tourism Promotion and Economic Development in Light of the Swords of Iron War (16.9.2025)
- The Agricultural Sector during the Swords of Iron War (16.9.2025)
- Operation Iron Swords – Economic and Budgetary Aspects (4.11.2025)
- The absence of a national security concept and the ramifications to fundamental processes at both the political level and within the Israel Defense Forces (11.11.2025)
