The Auditees

The bodies that are subject to the audit include all governmental companies and the corporations that were set up in accordance with the law (statutory corporations). Many of them have a major role in Israel's economy, such as using natural resources and infrastructures and providing essential services to the public.  

Bodies that are partially managed by the government, the local authorities, the governmental companies or the statutory corporations, or bodies that are supported by the government, are also considered audited bodies - however, the audit does not apply to them automatically, unless the State Control Committee of the Knesset or the State Comptroller decides to conduct an audit over them. An example for such a body is a university. 

An audited body is also any body that was subject to an audit in accordance with the law, a Knesset resolution or according to an agreement between this particular body and the government. The State Comptroller is also entitled to start an audit of any trade union, but the audit shall not include examination of their activities as a professional union and will be conducted in accordance with international conventions. 

As of May 2024, there are about 2,330 audited bodies subject to the audit of the State Comptroller by virtue of the law. Article 9 of the State Comptroller Law specifies the audited bodies:

• About 170 government ministries and governing bodies. 
  
  
• About 40 state factories and institutes. 
  
  
• About 280 local authorities.
  
  
• About 250 governmental companies and other bodies that are partially managed by the government.  
  
  
• About 1,170 factories, institutes, funds, bodies and other people that are subject to the audit by virtue of the law, Knesset's decision or agreement with the government.
   
• About 100 governmental subsidiaries, factories, institutes, funds and other bodies that are partially managed by the state, the government or the local authorities. The audit over the above will commence in accordance with a decision made by the State Control Committee of the Knesset or the State Comptroller. 
  
  
• About 310 institutes, factories, funds or other bodies supported, directly or indirectly, by the state, the government or the local authorities by means of budgeting, guarantees and the like. The audit over the above will commence in accordance with a decision made by the State Control Committee of the Knesset or the State Comptroller.
  
  
• About 10 trade unions, factories, institutes, funds and other bodies that are partially managed by trade unions. The audit over the above will commence in accordance with a decision made by the State Comptroller, but shall not include examination of their activities as professional unions and will be conducted in accordance with international conventions signed by the State of Israel.