Last Updated: Wednesday, 25 May 2016, 08:28 GMT

Israel: Basic Law of 1988, the State Comptroller

Publisher National Legislative Bodies / National Authorities
Publication Date 1 December 1988
Cite as Israel: Basic Law of 1988, the State Comptroller [Israel],  1 December 1988, available at: [accessed 25 May 2016]
Comments This is the official translation. The Law was published in Sefer Ha-Chukkim 5748. Please note that Israel has no written constitution in one sigle document, but a set of Basic Laws.
DisclaimerThis is not a UNHCR publication. UNHCR is not responsible for, nor does it necessarily endorse, its content. Any views expressed are solely those of the author or publisher and do not necessarily reflect those of UNHCR, the United Nations or its Member States.


The State Audit shall be implemented by the State comptroller.

2.State Audit

(a)The Comptroller will audit the economy, the property, the finances, the obligations and the administration of the State, of Government Ministries, of all enterprises, institutions, or corporations of the State, of Local Authorities, and of bodies or other institutions which were defined by law as subject to audit by the State Comptroller.

(b)The State Comptroller shall inspect the legality, integrity, managerial norms, efficiency and economy of the audited bodies, as well as any other matter which he deems necessary.

3.Duty to provide information

A body subject to State Audit will upon request, immediately provide the State Comptroller with information, documents, explanations, or any other material with the Comptroller deems necessary for audit purposes.

4.Comptroller as Commissioner for Complaints

The State Comptroller will investigate complaints from the public about bodies and persons, as provided by law: in this capacity the State Comptroller shall bear the title ‘Commissioner for Complaints from the Public'.

5.Additional tasks

The State Comptroller shall undertake additional tasks as provided by law.

6.Accountability to the Knesset

In carrying out his functions, the State Comptroller shall be accountable only to the Knesset and not to the Cabinet.


(a)The State Comptroller shall be chosen by the Knesset in a secret ballot; the exact arrangements shall be set by law.

(b)Term of office

The term of office of the State Comptroller shall be five years.


Any Israeli citizen, residing in Israel, shall be eligible to serve as State Comptroller; any additional qualifications may be determined by law; a person who has served two consecutive terms as State Comptroller may not be a candidate for election to a third consecutive term.

9.Pledge of allegiance

The State Comptroller-elect shall make and sign before the Knesset the following declaration;

‘I pledge allegiance to the State of Israel and to its laws, and will faithfully carry out my duties as State Comptroller.'


The budget of the State Comptroller's Office shall be determined by the Appropriations Committee of the Knesset, upon the recommendation of the State Comptroller, and will be published together with the State Budget.

11.Salary and emoluments

The salary of the State Comptroller and other payments made to him during his term of office or subsequently, or to his survivors upon his demise, shall be determined by law or by a Knesset Resolution or by a duly authorized committee of the Knesset.

12.Contact with Knesset and issuance of reports

(a)The State Comptroller shall maintain contact with the Knesset, as determined by law.

(b)The State Comptroller shall issue reports and opinions within the scope of his duties and shall publish them, subject to any restrictions determined by law.

13.Removal from office

The State Comptroller shall not be removed from office except by a two-thirds majority of those Knesset members voting; arrangements for impeachment shall be determined by law.

If the State Comptroller is not able to fulfill his functions, an acting Comptroller shall be appointed, in a manner and for a period as determined by law.

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