Accordingly, the Comptroller may examine the actions of the Mayor, City Council members and municipal employees.
The Comptroller's review also applies to the Religious Council within the Municipality and also to any corporation, factory, institute, foundation or body to which the municipality contributes to their annual budget by more than a tenth of that budget year, or participates in appointing their management. This definition expands the Municipality Comptroller's duties to many associations receiving municipal allocations.
In addition to duties specified in the Municipalities Ordinance, the Municipality Comptroller presides as the Ombudsman (Public Complaint Commissioner), by power of a 1996 resolution by the Jerusalem City Council, and also recently by power of the provisions of the Local Authorities Law (Public Complaint Commissioner), 2008-5768.
The effectiveness and capability of the review relies on the independence of the Comptroller. The legislature has set forth provisions to preserve the personal level and independence of the Comptroller, including: the Comptroller shall specify his or her annual work plan and its implementation method according to the sole discretion of the Comptroller, within the time period specified by the Comptroller; the Comptroller shall prepare and submit an annual budget proposal to the Mayor, and the Finance Committee and the City Council will discuss the budget as submitted; any document needed by the Comptroller to perform the work by sole discretion must be procured; the Comptroller shall have direct access to any databank or database in the system in order to perform his or her role. The Comptroller must also be invited to any meeting of the City Council or any of its committees.
Publishing Review Reports
The Municipality Comptroller’s Report is published and thus the general
public receives direct reports regarding the actions of the Municipality and bodies reviewed.
Comptroller Department Units
The Municipality Comptroller Department has three units: the Finance and Accounting, Administration and Organization, and Engineering. Each unit assesses issues under its responsibility. In addition to these units, there exists the Ombudsman Unit.