Essence
1. The State Audit shall be implemented by the State Comptroller.

State Audit
2. (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.

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

Comptroller as Commissioner for Complaints
4. 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'.

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

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

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

Term of office
(b) The term of office of the State Comptroller shall be five years.

Qualifications
8. 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.

Pledge of allegiance
9. 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'.

Budget
10. 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.

Salary and emoluments
11. 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.

Contact with Knesset and issuance of reports
12. (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.

Removal from office
13. 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.
14. 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.

YITZCHAK SHAMIR
Prime Minister

CHAIM HERZOG
President of the State

* Published in Sefer Ha-Chukkim, 5748, p. 30.