State Comptroller and Ombudsman Matanyahu Englman, published today (February 17, 2026) two additional reports as part of the audit reports related to the events of October 7 and the Swords of Iron War – on the preparedness of the energy and electricity sectors for the conflict. 

Furthermore, State Comptroller Englman published today an additional report on the Apostille process, an authentication service for public documents at the Ministry of Foreign Affairs.

Gaps in Energy Readiness

The reports on the Preparedness and Readiness of the Electricity Sector for the Swords of Iron War and Actions Taken during the War, as well as the report on the Preparedness for Emergencies in the Energy Sector in Light of the Swords of Iron War and Operation Rising Lion – Fuels, LPG, and Natural Gas, have not been brought in their entirety before the Knesset or made available, in full, to the public. This was following the decision of the Knesset State Audit Committee sub-committee not to bring these reports in their entirety before the Knesset, but to publish only parts thereof, to protect the state's security.

What can be said about these reports? They examined the preparedness and operational readiness of entities within the fuel, gas, and electricity sectors prior to the Swords of Iron War, as well as their actions during the conflict. Additionally, the readiness of government ministries and other pertinent organizations to maintain a stable, sustainable, and secure energy supply while ensuring functional continuity amidst routine and emergency conditions was examined.

The findings of these reports indicate that, despite the Ministry of Energy and various infrastructure companies undertaking measures to enhance the readiness of the energy and electricity sectors for emergencies, with the outbreak of the war notable gaps persisted in their preparedness to confront the challenges posed by the conflict. Among the deficiencies identified were issues related to policy principles for reserves maintenance, operational readiness, and the training of specific entities for emergency situations.

The policy was not updated in a timely manner

"The Swords of Iron War underscored the substantial risk associated with these sectors not being sufficiently prepared in advance for emergencies", stated State Comptroller Englman. "On the eve of the war's outbreak, the Ministry of Energy had not revised the relevant policy principles to account for the developments that had transpired in the electricity sector since 2016. With respect to the energy sector, the primary legislative framework for managing the home front, including all related aspects of this sector, remains unregulated. Notwithstanding the critical necessity for the regulation of the emergency fuel sector, which would govern the management of fuel resources, including during emergencies, there has been a lack of consensus among the Ministry of Energy, the Ministry of Finance, and the Ministry of Justice. Furthermore, Israel currently lacks a policy aimed at enhancing energy security, a practice that is standard in European Union nations."

It should be noted that this report constitutes a critical component of all the State Comptroller's reports, including those that have criticized government actions regarding the preparations for hazardous materials incidents near densely populated areas, thereby emphasizing the undeniable risks associated with the current location of the BAZAN Refinery. These reports have examined Preparedness for Damage to Hazardous Materials Facilities during Combat Events, the Readiness for Emergency Situations in the Northern Region from a Certain Perspective, and a follow up audit of Aspects of Government Actions on Environmental Pollution in Haifa Bay.

It should also be acknowledged that the majority of deficiencies highlighted by the State Audit, along with the recommendations delineated within the report, are classified as imposed by the Knesset State Audit Committee sub-committee. Consequently, the public has not had access to the complete findings and recommendations, including those pertaining to the BAZAN matter.

The State Comptroller emphasized that the conflict that commenced on October 7, along with Operation "Rising Lion", has accentuated two critical aspects: First, the essentiality of the energy sector in the absence of alternative energy resources. Second, the threat posed by the current location of BAZAN, which the State Comptroller had previously identified as a concern in numerous reports prior to the war, a concern that manifested during the conflict.

The report released today aims to clarify that when executing the strategic decision adopted by the government regarding the development of Haifa Bay, the operational continuity of the local energy sector will be assured, with a focus on emergency scenarios and warfare.

Fundamental deficiencies in document authentication

In another report published today, the State Comptroller assessed the conduct of the Ministry of Foreign Affairs concerning the authentication of public documents and the issuance of apostille certificates. This service is vital for many Israeli citizens who, for various purposes such as education, employment, or immigration, are required to present authenticating stamps that verify the legitimacy of public documents in their possession, such as birth certificates, marriage certificates, academic credentials, medical documents, and others. In 2024 alone, approximately 323,000 such certificates were issued.

The audit found that the Ministry of Foreign Affairs operates within this area of international law without established procedures, and it was found that the Ministry is not discharging its responsibilities in accordance with the international treaty to which the State of Israel is a signatory. Significant deficiencies were identified at the core of the document authentication process. In the financial realm of fee collection and management, deviations and accounting discrepancies were noted, alongside inadequate recording of receipts, incompatibility between receipt systems and the Ministry's operational systems, and insufficient collection of fee receipts. In terms of service to the citizens, noteworthy deficiencies were identified, including limited service availability, which compelled numerous service seekers to resort to courier services, incurring additional expenses amounting to tens of millions of shekels annually.

The potential risk: forgery of sensitive government documents

The State Comptroller also examined the matter of the digital apostille, which is being implemented by the Ministry of Justice, along with the self-service stations for government services operated by the National Digital Agency. 

In the domain of information security and information systems, substantial deficiencies were observed, leading to the presence of inaccurate and incomplete information within the information systems. Regarding the digital apostille, it became evident that its usage remains minimal, constituting less than one percent of all apostille issuances between 2022 and 2024.

The report additionally presented a series of findings indicative of poor management, oversight, and control by the National Digital Agency over self-service stations, which, apart from adversely affecting public service, present opportunities for misuse and pose a risk to trade and the counterfeiting of sensitive official government documents.

Conduct Encouraging 'Fixers'

"The Conduct of the Ministry of Foreign Affairs concerning service given to the public contributes to the emergence of 'fixers' and impose unnecessary financial burdens on hundreds of thousands of Israeli citizens", stated State Comptroller Englman, "In 2023 alone, Israeli citizens unnecessarily paid no less than NIS 45 million. This conduct exemplifies years of neglect in delivering a fundamentally flawed public service."

The State Comptroller further noted that "furthermore, deficiencies arose in implementing the international convention to which Israel is a signatory – conduct that enables the forgery of documents, financial discrepancies, and may even facilitate fraud and embezzlement. The actions of the police and the Ministry of Foreign Affairs do not comply with the provisions of the Criminal Information Law, thereby creating an environment where information risks leakage and misuse. Additionally, there exists a significant breach of information security within the self-service stations of the National Digital Agency, which permits entities with foreign interests to conduct operations to issue permits, presenting a tangible risk of abuse and fraud."

Criticism across all echelons

Shortly following the massacre on October 7, the State Comptroller embarked on a series of tours in the communities in the Gaza Envelope, as well as in the southern and northern regions. The State Comptroller met with evacuees residing in hotels in Elat, the Dead Sea, Jerusalem, and various regions in the north.

On January 7, 2024, the State Comptroller announced the initiation of an audit encompassing approximately 60 issues, examined by about 200 audit managers within the Office of the State Comptroller. The State Comptroller emphasized three defining milestones for the audit:

  • The audit will comprehensively assess all echelons – political, military, and civilian.
  • In core audits and audits of additional issues, personal liability will be attributed to those accountable for any failures.
  • Upon the establishment of a government investigative committee – the State Comptroller will delineate with it the parameters of its authority.

The initial intention was to publish reports addressing the core failures that facilitated the occurrence of the October 7 massacre within a few months. Nonetheless, an interim order – which was lifted in April 2025, following agreements reached by the Office of the State Comptroller with the IDF and the Israeli Security Agency (ISA) – delayed the audits concerning these matters by approximately 15 months. It is pertinent to note that the Office of the State Comptroller is currently also engaged in the audit process related to the core issues. An interim order issued by the High Court of Justice on December 29, 2025, suspends the audit of eight of these issues; however, audits on remaining aspects of the Swords of Iron War that are yet to be published continue. 

In light of the prevailing circumstances, State Comptroller Englman determined that, given the significance of reports on civil issues, these reports will be published upon their completion, as was the case with these reports.

The Swords of Iron reports that have been published until now:

  1. Mental Health Treatment Following the Events of October 7 and the Swords of Iron War (11.2.25)
  2. The Operation of Resilience Centers in the Confrontation Line Localities since the Outbreak of the Swords of Iron War (11.2.25)
  3. The Regulation of the Community Emergency Response Teams Before the Swords of Iron War and their Operation since the Beginning of the War (11.2.25)
  4. The Provision of Aid to the Victims of Hostile Activity since the Events of October 7 (11.2.25)
  5. The Rehabilitation Processes of the Western Negev Settlements  (24.2.25)
  6. Governm​ent Response to the Needs of Northern Communities During the Swords of Iron War: Civil-Economic Front (10.6.25)
  7. Economic Assistance to Small Businesses in the Initial Months of the Swords of Iron War​ (10.6.25)
  8. Taking Care of Special Populations by (Non-Evacuated) Local Authorities During Emergencies (23.7.25)
  9. Activity of the Educational Psychology Service for Emotional and Mental Support – in Routine Times and During the Swords of Iron War (23.7.25)
  10. Manpower in Emergency Situations in Local Authorities – Swords of Iron War (23.7.25)
  11. The Handling of Public Inquiries and Complaints by Local Authorities in Routine Times and During the Iron Swords War (23.7.25)
  12. Local Authorities' Preparedness for Fires – Follow-up Audit (23.7.25)
  13. the government handling of the civilian sphere during the Swords of Iron War (3.9.25)
  14. The City of Elat's Tourism Promotion and Economic Development in Light of the Swords of Iron War (16.9.25)
  15. The Agricultural Sector during the Swords of Iron War (16.9.25)
  16. Ensuring the State of Israel's Food Security in an Emergency (21.10.25)
  17. Operation Iron Swords – Economic and Budgetary Aspects (4.11.25)
  18. The Absence of a National Security Concept and the Ramifications to Fundamental Processes at Both the Political Level and within the Israel Defense Forces (11.11.25)
  19. Aspects of Support for Reservists (18.11.25)
  20. Ilan and Assaf Ramon International Airport – Elat: Airport Security Against Terrorist Threats and Preparedness for a Mass-Casualty Incident (2.12.25)
  21. Preparedness to Protect Critical Infrastructure Against Missiles, Rockets, and Other Aerial Threats – Follow-Up Audit (2.12.25)
  22. Effectiveness of the Seam Line Barrier and Crossings in the Jerusalem Periphery Area (2.12.25)
  23. Protective measures and sheltering in local authorities (6.1.26)
  24. Protection of hospitals (6.1.26)
  25. The preparedness and operations of the Israel Tax Authority in compensating for war-related damages (6.1.26)
  26. The preparedness of the education system for emergency learning and its operation during the Swords of Iron War (6.1.26)
  27. The Rehabilitation Processes of the Western Negev Settle​ments​ (10.2.26)

Public Complaints Ombudsman Reports 

  1. Public Complaints During the First Weeks of the Swords of Iron War – Special Report (19.12.23)
  2. Public Complaints During the 12 Days War – Special Report (10.9.25)