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Accountant General of Israel

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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]

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The current Accountant General is Yahli Rothenberg.[3][4]

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Responsibilities

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The 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]

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List of Accountant Generals

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References

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