Municipal Auditor

Municipal Auditor: Adv. Yeshoron Persik

Tel: 03-5391239


The Municipal Auditor operates in the framework of the law, which defines his functions, status and access to documents and databases.

The duties of the Auditor are defined in the Municipalities Ordinance. It is established that the Auditor shall verify that the activities of the Municipality are carried out in accordance with the law and with integrity, efficiency and economy. Within this framework, the Auditor may audit the activities of the Mayor, the members of the City Council and the municipal employees.


The Auditor’s review also applies to the Religious Council within the Municipality’s jurisdiction, as well as any corporation, enterprise, institution, fund or entity that receives municipal funds or whose management the Municipality participates in appointing. This includes NGOs that receive allocations from the municipality.


For the audit to be effective and in accordance with the principles of proper democratic governance, the auditor must be independent and impartial. The law establishes provisions to ensure this status:

*The Auditor shall determine the work plan and the manner of its execution at his discretion.
*The Auditor prepares and submits an annual budget proposal to be discussed by the Finance Committee and the City Council as presented.
*The Auditor shall have access to all necessary documents and information.
*The City Council is required to invite the Auditor to attend any meeting of the City Council or its Committees.


Procedures for handling the annual audit report in accordance with law:

  • By April 1 of each year, an annual report of audit findings shall be submitted to the Mayor, with a copy to the Audit Committee.
  • Within three months of receiving the report, the Mayor will submit his comments to the Audit Committee and provide copies of the report with his comments to all members of the Council.
  • Within two months of receiving the Mayor’s comments, the Audit Committee shall discuss the audit report and the Mayor’s comments and submit its summaries and proposals to the Council for approval.
  • Within two months of receiving the Audit Committee’s proposals and summaries, the Council shall hold a special discussion to approve the Committee’s decisions.
  • Within seven months from the date of submission of the report to the Mayor, the report shall be published for public review.
  • Within three months of the Council’s discussion of the audit report, the corrective action team will submit its recommendations to the Mayor and report to the Audit Committee every three months on the implementation of its recommendations.
  • The Municipal Auditor’s report is published, providing the public with a direct report on the actions of the municipality and the audited entities.