City Comptroller

​​The city comptroller​ operates by virtue of the Municipalities Ordinance, which defines its roles and its modi operandi.

Objectives

Examining whether the municipality’s actions were carried out according to the law, and by someone authorized to do them, while maintaining integrity and the principles of efficiency and savings. The role of the city comptroller​ is defined by the Municipalities Ordinance, and its main features are examining whether the activities of the municipality and its employees and position holders are in accordance with the law, proper management, integrity, and savings and efficiency, and if they are beneficial to achieving the targets determined for them.

Targets for internal service

The auditing, in addition to its implementation for all municipality units, can also be carried out regarding the religious council within the municipality, as well as every corporation, production plant, institution, fund, or body for which the municipality participates in its annual funding at a rate of over 10% for that budgetary year, or participates in appointing its administration.

The mayor and her deputies, members of the council, municipality employees, the head of the religious council and his deputies, religious council employees, and employees of every audited municipal body, will produce for the city comptroller, at his request, any document in their possession, which the city comptroller believes is required for purposes of the auditing – within 10 working days from the day of the request. All of the aforementioned will provide the city comptroller with any information or explanation which he demands, within 3 working days.

The city comptroller determines his annual working plan, the subjects and scope of the audit, according to his own considerations, according to the mayor’s request to audit a particular issue, or in accordance with the demand of the audit committee, on condition that the number of issues demanded by the committee not exceed two per working year.

The city comptroller’s report is presented to the mayor and the audit committee once a year, no later than April 1 of the year after the auditing was carried out. Within three months of receiving the city comptrollertor’s report, the mayor submits her comments on the report to the audit committee. The audit committee discusses the report and the mayor’s comments, and submits it, together with its conclusions and suggestions, for authorization by the municipal council within two months of the date on which the mayor’s comments were submitted to it.

Within two months of the date on which the committee submitted its conclusions and suggestions, the municipal council holds an extraordinary meeting to discuss the proposals and conclusions of the committee, and makes a decision regarding authorization of the conclusions and proposals.

Primary areas of the audit

  • Examining whether the obligatory directives of the municipality are being kept
  • Examining the assets and liability management of the municipality, including its bookkeeping and how property is looked after, and how money is held and safeguarded
  • Examining whether the decisions were made according to the accepted practices
  • Examining corrections of shortcomings noted by the State Comptroller

Authority and roles

Auditing in local authorities takes place by virtue of the law, and is an extremely important part of the local government system. The Municipalities Ordinance explicitly defines all the roles of the city comptroller. Among other roles, it was determined that the city comptroller will examine the municipality’s actions, and if they were carried out according to the law, while maintaining integrity and the principles of efficiency and savings.

The city comptroller, as part of his position, and during his work, is permitted to examine the actions of the mayor, the deputy mayors, members of the municipal council, and municipality employees. 

The city comptroller is also permitted to audit every corporation, production plant, institution, fund, or body for which the municipality participates in its annual funding at a rate of over 10% for that budgetary year, or participates in appointing its administration. Likewise, the city comptroller can expand his auditing to non-profit organizations which receive support from the municipality. This also applies to the religious council within the municipality.

The city comptroller submits his audit annually, with a summary of the auditing activities, details of the shortcomings discovered, and recommendations regarding avoiding their repetition. After the city comptroller’s report is discussed in the municipal council, it is made available to the public.

The city comptroller decides on his annual workplan, how to carry it out, and prepares the proposal for his own budget each year.

The mayor, her deputies, and members of the council, municipality employees, and employees of an audited body, will produce for the city comptroller, at his request, any document in their possession, which the city comptroller believes is required for purposes of the auditing, and will provide the city comptroller​ any information or explanation which he demands, within the time and manner determined by the demand.

In addition, the city comptroller is permitted to submit a report about the findings of the auditing which he carried out at any time he so wishes, or when the mayor or audit committee request that he does so.

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