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THE State Comptroller exercices supreme control over the activities of Ministries , of the Defence and Security Services, State entreprise and institutions, corporation and compagnies in whose management the Government has a share, bodies subjected to his inspection under a law, a Knesset resolution, or an agreement bectween them and the Government, and local authorities. His status, powers and activities are based on the State Comptroller’ s Law, 1958 (Consolidated) Version.

The Comptroller, Dr Yitzhak E. Nebenzahl, assumed office on 11 December 1961, his term expiring on 10 December 1966 ; the Presidnt of the State, on the recommendation of the House Committee of the knesset, appointed him for a second term.

The budget for 1967/68 was IL 7,64 m ; the stat numbered 457. Professional training of staff, mainly at local Universities, is encouraged, and courses and study-days were held for new appointees under senior tutelage.

The Office operates though staff units and four main inspection unists respectively : Ministries and State institutions ; Defence and Security services ; local authorities, and corporations.

The head office in Jerusalem, where are all staff units, does most inspection work on inistries ; Tel Aviv is the centre for Defense and Security services and most local authorities ; Haifa for part of the communications and transport entreprises and local authorities in the north ; and inspection of corporations is divided among the three cities.

In view of the long - and ever-lengthening - list of of inspected bodies, now including institutions of higher education, inspection must be planned : the annual schedule accords priority to unis and bodies which were not comprensively inspected in the recent past.

During the Six-Day War, the Office adjusted and adapted its assignments to the emergency circumstances of inspected bodies, not least so as to overcome temporary manpower shortages ; thereafter military administration of formerly enemy-occupied areas was also brought under inspection.

The Comptroller handies complaints by the public about activities of inspectedbodies ; the number of them keeps rising, and was 3,100 this year. Many complaints have to do with taxes and fees, delays in the dispatch of Compulsory Loan and similar certificates, and the imperfections of local authorities. The handing sometimes discloses administrative defects or fauts, and frequently the submission of several pleas with a common back ground can be a point of departure for launching comprehensive inspection. Not seldom, the com plainant is really helped ; if the case turns out to be unfounded, he gets a suitable explanation.

A Knessed commitee is looking into the whole question ; it will consider whether an Ombudsman should be appointed or the duty entrusted to the Comptroller.


There are : the Annual Report, now covering the report on the balance-sheed of the State’ s assets and liabilities ; reports on inspection of corporations and local authorities ; and statements of opinion.

Since 1966, inspection has also embraced the administration and finances of institions of higher education ; at the end of June 1967. The Comptroller presented a first report on the Hebrew University of Jerusalem to the Finance Commitee.

The Finance Committee handles the Annual Report statutorily after its tabling in the Knesset ; subjectifs for discussion - and their scope is constantly widening - re selected in consultation with the Comptroller. Discussion takes place in a permanent State Control sub-committee and is wound up in the Committee. whose conclusions and proposals are then debated and ratifled by the Knessed plenum.

Sometimes, arising out of the discussion, the Commitee asks the Comptroller to look into certain matters as deserving full inspection, or to carry out an extra follow-up. For instance, in July 1966, itasked him to report on guarantces given by the State within the preceding three years, and


any resultant losses incurred by the Treasury ; a statement of hi opinion was also sought on the degree of efficiency in checking the nature of the transactions involved and on the securities or collaterals deposited with the Treasury against guranicees. The Comptroller’ s observations and findings, mainly from the legal and accounting aspects, appear in Annual report 17. In January 1967, the Commitee invited him to extend, beyond the three years originally mentioned, his inspection of the guarantees given to ’Somerfin’ and of all their projections, and he reported duly on 29 October.

In March 1966, after considering the inspection report on ’Tahal’ the Committee asked him to follow up the correction of defects reported in a Control report of the previous December ; at the end of May 1967, he presented a report which could point to considerable remedial action taken by the company

The Treasury’ s implementation report on the Committee’ s conclusions and proposals on Annual Report 16 was submitted by the Minister of Finance in March 1967, that being the new due date for it.

The Annual Repport, the most imprtant document published by the Comptroller , sums up the work of inspection of Ministries, the Defence and security services and state entreprises and institutions, and includes findings of a general nature, principally affecting local authorities and corporations ; each chapter ends with a section on the findings offollow-up inspections, an index of the degree of compliance by inspected bodies with the Office’ s observations.

Reports on local authorities often record findings that may be of significance for other inspected bodies, and those ofprincipal import are, therefore, reproduced in the Annual Reports. This year, inspection was done in 174 local authorities, and comprehehsively in 11 municipalities, among them Tel aviv-Yafo, Eilat, ashkelon and Ramat Gan, 25 local and 14 regionnal councils. The Comptroller informs Ministries - in particular the Interior, Health, Social Welfare and Education and Culture - of finding included in the consequent reports and draws attention to the need for action to put right the faults witch aro their respective concern.

Corporation reports as a rule describe organizational structures, operations and achievements, analyze the figures in the balance-sheet and profitand-loss account and explain their meaning, and list major defects and corrective suggestions ; the special circumstances prevailing in the given corporation, and the factors affecting its operations, are always set down.

In Dcember 1966, the Office published a second collection of inspection reports on corporations, including the Maritime Bank, the Haifa Refineries, the Israel Coins and Medals Corporation, Negev Ceramie Materials, the Israel National Oil Company and Israel Shipyards. Decisions of principle in these reports touched on managing bodies, relationship between the Government and other sharecholders ; gratuities and contribution-raising ; rules of business management ; corporation relations with Government bodies ; a share transaction ; selection of investments ; goodwill ; and balance-sheet presentation.

On 7 February 1967, the Comptroller presented annual Report 17 to the minister of Finance, and on 18 April, together with the Minister ’ s observations, it was tabled in the Knesset. In the introduction to it the Comptroller pointed out that

’there are cases where a common denominator of characteristic shortcomings points to the need for tackling problems of principle. There are even phenomena that demand a re-appraisal of an entire set-up of arrangements for governemental practices ; to that latter category belong findings which inspection has been recording for a log time past in regard to the handling of the State Budget and transactions to which the Government is a party.’

Certain issues of 1966 inspection, discussed in the Finance Committee and incorporated in Knesset resolutions are summarized below.


A comparison along general lines between planned and actual expenditure brought striking divergencies to light. The planned net rise of IL 300 m (8%) over the previous year turned into an actual of IL 662 m (18%), because of farreaching changes approved in the course of the fiscal year in the dimensions and make-up of over-all expenditure. Much of the changes was by way of ’special reserve’, of which the amounts transferred to various heads came to IL 325 m. as against IL 87 m. in 1964/65, including IL 148 m. of ’balances’ ofspecial budgets transferred from the 1964/65 Budget with Finance Committee approval ; the Committee had not previously been asked to do this.


How large a part the special reserve played in shaping the 1965/66 Budget is shown by a coparison between the IL 325 m. ofreserve set aside by the Treasury and the supplement of IL 200m. to the preceding Budget which the Knesset authorized by law. An investigation ofBudget items salaries and subsidies excluded - enhanced by special reserve funds established that IL 41 m. was allocatedin new items, more than half ofit for purposes already known when the Budget was being drafted, and IL 118 m. for items that had been included in the Budget Law, namely, more than twice the amount (IL 54 m) of the increment voted for them originally. True, the proposal to utilize the said funds was submitted to the Finance Committee, but, as respects IL 274 m. out of the IL 325 m., only the last weeks of the fiscal year and without written explanations ; of the total sum, 118 m. was for salary rises, IL 158 m. for other items, 21 of them new.

The form in which perfomance of the Budget is presented in the Comprehensive Report of Accountant General was inspected, in particular with reference to its distribution between Ordinary and Development Budgets and the recording of the deficit.

Analysis i Annual Report 17 shows that the rise, in 1965/66 over the preceding year, in the Ordinary Budget exceeded what the Accountant General records, where ’ s that in the Development Budget fell short of his figure, principally because expenditure out of special budgets was largely entered not in the Ordinary but in the Development Budget. It was also found that the actual deficit exceeded his figure ofit : from the economie and monetary aspect, the Il 106 m. advance by the Bank of Israel, approved in March 1966, was a real deficit in financing State expenditure out of the assigned resources. One of the most conspicuous other findings is the deduction of IL 26 m. from the development expenditures of the Ministry of Posts, expenditure in excess of the Budget.

The Comptroller drew these, among other , conclusions about the utization of the special reserve :

a) When the Budget is drafted, accound must be taken of requirements where ofthe full extent is then known ; the special reserve ought not to be carmarked for such purposes.

b) The detailed draft of planned expenditure loses a good deal of its point if it includes a reserve whose amount is large relative to the Budget total, and which, in effect, is intended for Budget objectives but without binding decisions beforechand.

c) From the aspect of Budget approval procedure, the distincion between ordinary and development expenditure is aspecially infinged ; so,too, that between expenditure on vital and less vital requirernments. Comparison between the Budget Bill the Budget and expenditures of previous years is renderd imperfect.

d) Nor can the Budget, as approved by the Knesset, be compared to actuel expenditure as the peformance report records it, since the Executive was not called upon to keep expenditure within the Ilmite of the Budget , and could draw on a large reserve.

e) The transfer of unutillired reserve as authorized balance to the next year robs the reserve of all meaning as a coverage of unanticipated needs.


The purchasse ofgoods, stock management and record-keeping are the responsibility of the Ministries and their sub-units ; supervision of stores setting out detailed procedures for the purchase and proper maintenance of stocks - is the accountant General’ s. The value of Government stocks (excluding the Ministry of Defence) as at 31 March 1966 was about IL 252 m.

On examination at the main office and in 35 tores, it transpired that, since the 1962 inspection, not enough progress had been made in instituting overall arrangements for the sounder handling of State property : there were, in particular, ’dead’ stocks, and defects in stock-taking, stock quotas, regional and special stores, direct supply, stock reports and mechanical data-processing, and no annual or other periodical inspection scheme exists embracing all Govrnment storcs.


Besides Government and publicly-owned hospitals, in particular in local authority, General Sick


Fund (Kupat Holim) and ownership, there are private hospitals in Israel six general, 21 for mental patients, and 19 for chronie diseases. The nimber of beds in them is about 3,400, 22% of the total, and their share is especially conspicuous in respect of mental and chronic discase - some 39% of all beds for mentals and 46% of those for chronic diseases.

Examination in 1966 showed that supervision of private hospitals was only partial and, as a rule, confined to checkings before inauguration and to fixing the norm of beds. In many cases, where Ministry inspectors had pointed out defects, no steps had been taken afterwards to ascertain whether they had been corrected. In most private hospitals, occupancy exceeded the approved norm. The Office pointed out the importance of observing the norm, as patients are hospitalized for long periods ; in 1965, average stay for chronic discases was 86 days, and for mental 201 ; the figure for general hospitals was only 4,6. This means a lowering of medical,hygienie and economie levels, and it may be assumed that, in view of the long-standing shortage, the pre-determined norm was calculated on the basis of maximal utilization of space available.

The Office recommended that, together with an intensification of current supervision and adoption of remedial measures, at least for the most urgent cases, private hospitals and the possibilities of hospitalization in them, the prevailing situation and how to improve it be brought under an over-all survey, on whose basis a programme ought to be set up for a few years ; in that interval, the level of hospitals that noad and descve it should be raised and alternative solutions found for those that should be shut down.


Schooling is statutory in a recognized State or State Religious or a non-official recognized school. most non-official schools are owned by the ’Independent Education Centre’ : 120 elementary schools in 1965 with about 25,000 pupils. In each of the 1965 and 1966/67 Budgets, a subsidy of IL 10 m was granted to them. Until 1956/57. and , the size of the subsidy was based on the number of classes and tcachers ; in 1957/58 and from 1959/60 onwrds, it has been calculated as percentage of the Ministry’ s average per pupil in State schools and since I April 1960, the subsidy has been 85%, of that. The basic calculation was drawn up by the Ministry and the Treasury in 1960. Since then, rises in cosis and emoluments have been added to the original calculation and, although the subsidy has been based on that calculation throughout the period, the Ministry lacks information of details and compronents, and its files merely include memoranda on cost rises approved from time to time.

In 1964 65 and 1965/66, the Ministry paid the Centre special grants aggregating IL 550,000 on instructions of the Treasury, to which the Centre had applied directy ; the Ministry had no part in the negotiations.

The Ministry failed to obtain financial reports from the Centre or other recognized schools. The latest such report, for 1961/62, was vague, expenditures not being properly classified by schools. The reports had been submitted up to two years after this date subsidy beung calculated on the basis of the number of pupils, the reporting is not directly ssental for verification of the amount payable, but this does not excuse Ministries concerned from whether each subsidy is spent on the carmarked purpose.

The Ministry’ s management laid down no detailed guidance for enumeration ofpupils, or principles for their recognition. At the end of August 1965, it notified the Centre that, owing to various shortcommings, it would not recognize the scooling of 927 out of 25,453 pupils, and that for 600 others the subsidy would be paid only after its demands for correction of defects were met. But she subsidy for the 600 was paid before correction look place ; of the 927, the Ministry, after consulation with representatives of the centre, withheld recognition from 124 only. No clue could be found in the documents to the reasons for annulling the original decision. The Ministry has, however, notified the Office that henceforth results of deliberations and reasons would be recorded in its fils.

The granting and size of the subsidy fall within Government polcy as ratified by the Knesset in approving the budget ; from this aspect the Office need adopt no attitude, but findings show that of the subsidy on the basis of expenditure calculated per pupil of the Centre and to oupil-census is not adequate ; the subsidy ought to be based on proven date.

and sanitary conditions of many are  ; the Ministry oughtto that all scools of whatever are a fit state of hygiene and safety.



The Board’ s commercial transactions in 1964/65 showed a turnover of over IL 50 m. In spite of the dimensions of loans granted, the directors had not issued written directives on the granting and terms of loans, they did not consider loan propossals, nor were loans approved at any stage by any competent body of the Board and the first handling reflected in the Board’ books was the writing of a cheque.

The Board explained that the cheque were made out with the management’ s knowledge, but it could produce no substantiating documents. Some cheques did bear the managing director’ s signature, but it could not be verified whether he had approved loans made by cheques not presented for his signature.

Loans were given to organizations not directly concerned with cotton growing or marketing and to individual farmers with whom the board had no connection.

It is obvious that so important a responsability oughtto be discharged under clear directives issued on behalf of the management, which should also maintain supervision.

There was no adequate recording of postponement of collection of cheques, or substitution of post-dated ones. The board did not charge the game interest and expenses on loans as it paid itself. On these matters, the observations of the Minister of Finance promise redress.

Internal audit procedures were found faulty. A senior official of the Board was in sole charge of all finances. He alone signed clearing orders. Most payments were made ’on account’, and the cheques were not accompanied by detailed explanation, so that the other signatory had no document at his disposal to expain the transaction.

At three banks, the Board engaged in bill brokerage. The amounts invested usually came to hundreds of thousands of pounds, but the transactions were not recorded in its books. The Office pointed out to the Board that bill brokerage was hardly in keeping with its status, and it subsequently discontinued the practice.

It was agreed with the Ministry that the regulation of the flow of funds controlled by the Board be examined in conjunction with the Tresury and the Bank of Israel.


Diamond exports were about 170 m. in 1966. Gouvernment aid to promote the industry takes the form, in the main, of granting aperators bank loans at low intereat ; the financial value of the benefits may be put at some 20 per dollar of addedvalue.

Certain operators used their funds, and part of such loans, to finance extrancous transactions and, as a countermeasure, it was decided in October 1964 to reduce raw diamond credits to 85% of imports and 95% of production.

In July 1965, it came to light that some bank had handed back to operators the raw diamonds pledged as security against loans, contenting the selves with promissory notes, and the operators could ths re-deposit the stones as security for further loans. As a preventive, personal quatas were introduced. The Office inspecied the amended quatas of 25 of 140 recipients, and found that in five cases they exceeded entitlement byfrom 10 to 20% meaning from IL 30,000 to IL 150,000 in each ; in one case, the quota fell short of entitlement. At the end of 1967 and the beginning of 1965, the bank of Israel arraged for banks to report to it on credits given to each operator, so that it could furnish the Diamonds Division with summaries of them

Inspectio disclosed that the Examiner of Banks had made no systematic examination of the Banks’ statements.

In checking the summary report of the Bank of Israel for November 1965, the Office found that seven operators had been given, between them, over IL 900,000 more credit than they were entitled to by their quotas, which had been exceedd by margins of from 10% to 35 per cent. In three other cases, IL 4.5 m. in all had been lent to persons who had no licences to operate, and, therefore, no quotas.

At the end of 19655, the Examiner of anks checked the accounts kept by three banks of their loans to operators ;it emerged that the value of their deposits of diamonds fell considerably short of that pledged as security, because they had handed the diamonds over againat promissory notes. With one concern, the shortage exceeded 51 m., and administrative measures were taken against both the operator and the ank. Following inspection, the Examiner of Bank informed the Office in October 1966 that he planned to make comprehensive periodical checks at the banks.


Part of the credits are given i foreign currency. Till February 1965, the Bank ofIsrael had notdecided what steps should be taken if refunds of credits fell into arrears. At that date, the Foreign Exchange department informed the banks that, in cases of arrears, they would have to buy the foreign currency owing from the Bank ofIsrael. The significance of this was that Israel pounds would be deposited in a corresponding amount. Thus, foreign currency was in fact sold to local bodies for non-immediate use ; this contravenes overall policy of foreign currency supervision and the instruction was rescinded. In June 1966, the Departement laid down that, in the vent of arrears, the equivalent in Israel pounds would have to be deposited with the Bank of Israel, and that the deposits would bear no interest.

the credit arragements extended to the industry have improved in reccent years, but the Office feels that supervision of the operators ought to be further tightened.


Two governement bodies operate in the sphere of employement, viz, the Employment Service, an association set up under a law of 1959, and the Employment and Absorption department in the minsitry of Labour.

As early as 1961, the Comptroller had pointed out that, upon the establishment of the Service, the Ministry’ s directorate ought to demarcate the responsibilités of its Department clearly from those of the Service and secure coordination between the two. During the seven years of its functioning, the Service has seen a number of organizational changes, in particular on the district level ; but its districtwise organization did not sult the structure of the Department in several arcas, including regulation of employees and distribution of relief works among employment exchanges.

In November 1966, the Minister appointed the director ofthe Department to serve concurrently as director of the Service an appointment justifled by the need to centralize and coordinate the different bodies handling employment, and so crihance efficiency and do away with duplication.

Serutiny of the work of employment offices showed that they had not adhered strictiy to the Service ’ s for registering job- priority in being assigned employment, its rules as to hours, and as to arrangements for office times of sending unemployed to jobs, and registering them, or as to fixing such times conveniently through the day. In many deviations from the rule of first-come-first-served, there was nothing in writing to show that the reason was the would-be employee ’ s incompatibility or his refusal to accept the job offered.

the Office sent the Service a number of suggestions for improvement, and also pointed out the vital need for its setting up an internal audit unit to check, and report to the directorate, on how far the exchanges carried out its instructions.


Approximately 160,000 tenants pay an annual rent to the Directorate. Rates were fixed at 4% - and since June 1965, at 5% - of the value of the plot, after deduction of the tenant’ s participation fee’. Two categories of lease were fixed the differences between them ranging from 15% to 40 per cent. No centralized procedures were issued, no guidance for the classification of estates and application of categories. There are discrepancies between districts : for instance, in Tel aviv the higher category was prescribed for flats of two or more rooms, in Jerusalem for flats of more than one, and divergent categories were sometimes applied to identical flats in the same estate. Discrepancies exist, also, in respect of shop-rents. For added construction, Haifa district fixed rents according to the table prescribed in directorate rules ; Tel Aviv charged IL 4 extra per added room, Jerusalem one third of the prescribed category. After inspection, instructions were issued to adopt a uniform procedure.

In Tel Aviv, certain rents were determined on the basis of land value and not according to the table ; rents differed for units in the same locality, or were fixed at IL 4 per room although, at the time of contractual stipulation, the category, according to the table, was higher.

Detailed procedures and fixed, uniform, patterns of handling ought to be prescribed.


Since the end of the fifties, Fertilizers and Chemicals (now Chemicals and Phosphatcs) had been planning a large chemical combine in the south to


process fertilizers. In 1963. C and P completed the design of a project at Arad, which was to produce, out of phosphate rocks and sulphuric acid, 67,000 tons of phosphoric oxide, to be processed, in turn, into fertiizers and chemicals. It estimated total investment at IL 40.5 m ; this excluded Government investment in the infrastructure, afterwards put at IL 20-30 m.

Negotiations in 1964 with a large foreign company led to the conclusion that, from an economic viewpoint, it would be preferable to raise planned annual capacity from 67,000 to 167,000 tons, the supplement to be for export unprocessed. To ascertain the possibilities of large-scale marketing abroad, C and P started discusions with a potential foreign customer ; these were finalized in November 1964 by the then Director General of Cand P thorough one of its overseas agents, and a contract was signed for the sale of phosphoric oxide to the customer in question : delivery was to begin in mid-December 1966 at the latest, but its start was subsequently postponed to 1 January 1968.

Inspection showed :

1. When the contract was signed, essential terms on which the setting-up of the combine depended had not been fulfilled : the Government had not yet approved its establishment ; deliberations with potential partners were not finished or resources to finance investments secured. The suggestion to lift capacity to 167,000 tons was only made shortly before the contract was signed.

2. C and P representatives signed the contract without the approval of the corporation’ s board of management, which was notified of the negociations and the signing of the contract ex post facto.

3. During 1965, C and P negotiated with several intereats with a view to their sharing in the setting-up of the combine. locally, these included the Haifa Refineries, which suggested that phosphoric oxide be produced by original, locally-evolved, processes. Aboard, there was a certain firm that showed interest in the processes, and, in October 1965, contracts were signed between it and the Government to set up a company to establish and manage the combine. The investment needed for the production of 167,000 tons of phosphoric oxide and 40,000 tons of bi-phosphoric calcium was assessed at about IL 70 m, if along customary lines, and at IL 120 m, if by original processes. Wen inspection ended in Decmber 1966, technical and economie checks of the processes were still incomplete : they were completed at the beginning of 1967, and the parties thereupon decided to launch the combine.

4. In the negotiations with the foreign company before the contracts were signed in October 1965, the question of the February 1965 sales contract came up. In a letter to the Ministers of Commerce and Industry and Development, the company pledged its tht, even if the contracts were cancelled owing to disagreement on the production processes, it would honour 50% of its commitments.

In august 1966, the Comptroller wrote to the Ministers regarding the significance of the commitment to deliver phosphoric acid. By December 1966, no decision had been taken as to the further handling of the commitment. At the beginning of 1967, it was agreed to postpone the start of delivery to 1971.


There are 24 fire-fighting autorities : 19 associations of local authorities for the purpose, and five municipal brigades. The Minister of the Interior is charged with regulating the service, but by the end of 1966 only five Regulations had been promulgated. The powers of the Chief Fire-Fighting Inspector had not been defined, nor his relations with fire-fighting authorities, and those relations are of extreme importance because so many pertinent matters are not yet governed statutorily.

The Regulations issued prescribe the number and type, staff establishments and equipement of fire stations. Only 54 stations out of 96 statutorilly prescribed had been set up by the time of inspection in August 1966, and the strength of firemen then was only 300 as against 547 on the establishment ; consequently, alettness is below par and the extent of vehicles and equipment, too, fell far short of the prescribed inventory.

The Chief Inspector Failed to lay down a schedule of inspections of stations ; no inspection reports were made ; his unis did not get regular reports from the authorities on their current operations, especially in regard to maintenance of equipment drilling of brigades, inspection of fire-prevention at factories and institutions, and station alertness.

The nine fire-fighting associations had failed to enact bye-laws to oblige factory owners to carry out their instructions, most others had no lists of entreprises and instructions where fire-prevention arrangement were to be inspected annually, and their inspection, anyhow, did not take in all thoes places.

The Ministry grants the associations annual subsides of about 50% of their expenditure ; the


balance has to be covered by the member authorities. The budgets for 1964/65 and 1965/66 were only approved by the Ministry in the middle and towards the end of the fiscal year ; in some cases even after the whole year had gone by. The budgets for 1966/67 were approved as late as September and October 1966 ; often, fact, authorities operated without an approved budget.

The findings of inspection mainly concern the central authority ’ s handling of its responsibility ; the Office recommends that the extent and standards of the service be revised at the highest level.


The law defines the responsabilities of the government bodies - the plenum and the managing board, but not those of the ’Director’. There being no line drawn between the powers of those bodies and itself, the directorate acted according to the powers vested in it before the Authority was set up, and differences of opinion often arose as to respective spheres of competence. Moreover, the functions and powers of employees were not clearly defined or new Rules promulgated on procedures and powers to suit the Authority’ s needs.

All this is essential or sound functioning. yet susch basic matters as discipline, division of duties and powers, and administrative procedures had not been laid down in writing. Procedural rules of the performance and training section - one of the Authority’ s six sections - had been drafted as early as 1962, but, in expectation of the setting-up of the Authority, not finalized. In the programmes section there are no rules on the selection of participants and the contracts to be made with them, the rules on the fixing of pay, or on the tape-recording of public performances.

After inspection, an internal committee was appointed to lay down procedures.

In the programmes section, fundamental administrative rules were not observed, such as registration of staff attendances and reporting on execution of works. as for extra private work, no regular procedures existed, and, for instance, there were no rules prohibiting an employee from determining and approving fees to a kinsman employed as an outside worker. No disciplinary jurisdiction exists

Employees at the overcrowded jerusalem studios suffer from bad working conditions. In March 1965, the Broadcasting Service rented one floor of a buiding to have it turned into a TV training studio : after the renting, an adverse opinion was given by an architect but no action on the part of the Authority followed. A small part of the floor was used as a stores depot, the rest was unutilized. In February 1966, measures were taken to purchase another building to house TV studios.

Moste outside employees are not engaged by contract, as the law allows, but are paid by vouchers based on the number of appearances and programmes. The rates were laid down in a list of tariffs that has undergone frequent changes, the latest in October 1966, when rises of from 25 to 125% were introduced ; no reasons for this could be found in the documents. Fees exceeding the stipulated rates were paid without any written advance approval ; fees were paid twice over for the same service ; sums were paid to persons for programmes in which they had no share. Some of th duplicate payments were delected by the cashier, others were refunded by the recipients themselves. Considerable arrears in payment of fees to participants were disclosed. Discrepant amounts were paid for similar programmes without any statement of reasons. Frequently, payments were made on the strengh of vouchers approved by a single official, in contravention of the regulations that require at least two signatures. The Comptroller recommended alternatives in the arragements for payments, and they were accepted by the Authority.


The second meeting of the Governing Board of Supreme Audit institutions was held in September 1967 in Vienna, with the Comptroller, as its chairman, presiding. At the first meeting in May 1966, his suggestion had been approved to apply for membership to the UN Economic and Social Council, and in June 1967, the Council voted unanimously in favour.



Miss Tana Wess, Head, State Comptroller’ s

YA’ AKOV HIRSCH, Director General
ALUF GIDEON SCHOCKEN, Adviser to the State
Comptroller, Head, Inspection of Defence and
Security Services

BEN-ZION YAGID. Assistant Director General,
Head, Inspection of Local Authoritties
SOLON JACOBSON, Assistant Director General,
Head Inspection of Corporations
SHAMAI ZWEIGREICH, Assistannt Director General

MEIR GILON, Editor of Office Publications
YITZHAK NADEL Deputy Editor of office
AVRAHAM BAROUCHIN, Treassurer and in charge
of accompany
LEON BOIM, in charge ofTraining
AVRAIHAM JAKOROWIC, in charge of Planning
and reporting

ELIEZER T. HAMBURGER, in charge of Publishing
ZVI MAIMON, Assistant to the Director general

AVRAHAM GERI INO, Senior Offier for Inspection
YEHUDA SALANT, Assistant Legal Adviser

HEMDAT AGNON, Engineering Adviser
MOSHE YANOVSKY, Senior Economise
JOSEPH GANZ, Assistant Engineering Adviser


YA’ AKOV SHILO, Acting Head of Departement ’A’
SHIMON P. ALROY, Head ofDepatment ’B’
YEHIEL HOROWITZ, Assistant head of Department ’A’
AVRAHAM GABBAY, Assistant head of Department ’B’
AZRIEL HILDESHEIMER, Assistant head of Department ’b’

ELIEZER GRUNWALD, Head of Department ’C’
MARCEL M. LEIB, Senior Officer for Inspection
Matters, head ofdepartment ’D’
YOHANAN MICHAELI, Assistant head of Department ’C’
LEO SINGER, Assistant head of Department ’C’
YEHUDA RON, assistant head of Department ’D’

YIGAL GAL-EZER, Head of Department ’E’
DAVID YUVAL, Head of department ’F’
SHLOMO INBAK, Head of Department ’G’
DAVID SAMET, Assistant head of department ’F’
ALEXANDER HOLLANDER, assistant head et
Department ’F’
YITZHAK AVISHAY, Assistant Head of department ’G’
CHAIM , Assistant of Unit for
Inspection of Higher Education Institutions
and Office Spokesman


MRS RENATA GUITMAN, head of Department
’A’ and of the Unit for Inspection of Higher
Education Instillutions
YA’ AKOV BEKHEM, Assistant head of department ’A’


DOV HEINDORF, Head of Department ’B’
MESHULAM GAFNY, Head of Depatment ’C’
YEHUDA NACHT, head of Department ’D’
MOSHE KRAMER, assistant head of Department ’B’
JOSEPH EINSTEIN, Assistant Head of Department ’C’
NETANIEL RAANAN, Assistant Head of Department ’D’


MENAHEM ESENBACH, head ofDepartment ’A’
YEHOSHUA AVNI, Head of department ’B’
WERNER HAYEK, Head of Department ’C’
YITZHAK ENGEL, Assistant Head of Department ’A’
DANIEL OR, in charge of Reporting


YAHUDA HILVERT, Head of Department ’A’
AVRAHAM TAL, Head of Department ’B’
NISSIM MIZRACHI, Assistant Head of Department ’A’
MRS. PNINA MARCUS, Assistant Head of
Department ’B’
MRS. HANA ISH-HURVITZ, in charge of Reporting

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