Abstract
Very soon after the establishment of the State (and as an important part of its constitutional structure) the office of State Comptroller, responsible to the Knesset alone and independent of the Government, was established under statute—the State Comptroller Law of 1949. After undergoing a number of amendments, the Law was eventually replaced in 1958 by a Consolidated Version but without any substantive change being made in the functions and powers of the Comptroller, a fact which goes far to demonstrate the proven worth of the office.Briefly, the functions of the Comptroller are to carry out “inspection of the finances and the management of the finances and the property and administration of the State and of the bodies subject to the inspection of the Comptroller, and to perform the other functions assigned to the Comptroller by this Law”.The bodies subject to inspection include, in addition to every government department, state enterprises and institutions and local authorities, persons or bodies holding, otherwise than under contract, or managing or controlling any state property or funds in the management of which the Government has a share or which are made subject to inspection by the Knesset or by agreement with the Government.
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