The Accountant General (Hebrew: החשב הכללי, HaChasháv HaKláli) in the Ministry of Finance, is responsible for the practical implementation of the Israeli state budget. This position, which oversees the ongoing management of the state's assets, expenditures, and public debt, plays a central role in the functioning of the Israeli government.[1][2]
| Agency overview | |
|---|---|
| Jurisdiction | Israel |
| Headquarters | Kaplan Street 1, Givat Ram, Jerusalem |
| Minister responsible | |
| Agency executive |
|
| Parent agency | Ministry of Finance |
| Website | Official website |
Responsibilities
editThe Accountant General oversees the execution of the state budget. Every financial expenditure of a government ministry requires the approval of its accountant, who acts as a representative of the Accountant General (each ministry has its own accountant, e.g., "Accountant of the Ministry of Health", "Accountant of the Ministry of Foreign Affairs"). Any contract involving the state also requires the Accountant General's approval, as does procurement conducted on behalf of the government.
The office is also responsible for managing state assets, including privatization efforts, financing the national debt (via the Government Debt Management Unit), managing the government vehicle fleet, overseeing governmental assets and construction, and supervising governmental information technology and information systems initiatives.
The Internal Audit Law, 1992, authorizes the Accountant General (via the Internal Auditor of the Office of the Accountant General) to oversee "internal audits of the implementation of the state budget in the accounting and finance units of government ministries" .[5]
The Office of the Accountant General also includes the Accounting and Reporting Unit, which is tasked with implementing IPSAS (International Public Sector Accounting Standards), preparing consolidated financial statements for the Israeli government (including government ministries, government companies, statutory corporations, investments in PPP projects, and VC funds), and establishing operational risk management frameworks.[6] This unit is headed by the Chief Accountant.[6]
List of Accountant Generals
edit| Name | Start of Term | End of Term |
|---|---|---|
| Mordechai Zagagi | 1948 | 1952 |
| Avraham Naaman | 1952 | 1961 |
| Dov Ben-Dror | 1961 | 1968 |
| Yoram Reuven | 1968 | 1971 |
| Haim Shtesel | 1971 | 1977 |
| Giora Gazit | 1977 | 1979 |
| Eitan Raff | 1979 | 1983 |
| Aryeh Shar | 1983 | 1989 |
| Eli Yones | 1989 | 1993 |
| Reuven Kukolevich | 1993 | 1995 |
| Shai Talmon | 1995 | 1999 |
| Nir Gilad | 1999 | 2003 |
| Yaron Zelekha | 2003 | 2007 |
| Shuki Oren | 2007 | 2011 |
| Michal Abadi-Boiangiu | 2011 | 2017 |
| Rony Hizkiyahu | 2017 | 2020 |
| Yahli Rothenberg | 2020 | Incumbent |
External links
edit- Official website
- The Ougdan – Knowledge database for NGO-government relations established by Civic Leadership
References
edit- ^ "אגף החשב הכללי". www.gov.il. Retrieved 5 December 2024.
- ^ ברקת, עמירם (22 November 2020). "מינוי יהלי רוטנברג לתפקיד החשב הכללי אושר על ידי הממשלה". Globes. Retrieved 5 December 2024.
- ^ Lior, Gad (12 February 2024). "Israel's chief accountant heads to London to stem financial downgrade tide". Ynetnews. Retrieved 5 December 2024.
- ^ "Government approves new accountant-general". The Jerusalem Post | JPost.com. 22 November 2020. Retrieved 5 December 2024.
- ^ "Internal review law, 1992". www.gov.il. Retrieved 5 December 2024.
- ^ a b "Accounting and Reporting". GOV.IL. Retrieved 5 December 2024.