State Comptroller Matanyahu Englman issued a letter on Monday to IDF Chief of Staff Herzi Halevi, expressing concerns about Halevi's office's conduct during an audit of 12 agreed-upon topics, including the licensing and approval of the Nova festival.
In the letter, Englman accused the IDF of obstructing the audit process and violating protocols that have been adhered to by government institutions, including the military, for decades.
A directorate representative from the deputy chief of staff’s office has attended all meetings with IDF officials and accompanied discussions. According to Englman, the more senior the official or the more sensitive the meeting, the higher-ranking the representative present. In some cases, the representative recorded the discussions manually.
Englman revealed that the directorate began recording all meetings with IDF officials without notifying the audit team beforehand or informing the comptroller’s representatives. "Had our representative not noticed the recording device at the end of the meeting, we might never have known about it," Englman wrote.
Despite protests from the comptroller’s team, the IDF continued the recordings and failed to share them with the State Comptroller’s Office.
One officer summoned to meet the audit representatives reported being asked to sign a non-disclosure agreement, which he interpreted as limiting the information he could disclose. Another officer described attending preparatory briefings before his meeting with the comptroller’s representatives.
A message of reluctance
Englman expressed grave concern over these practices, stating: "The IDF’s conduct, as outlined in Section 1 of my letter, sends an implied message of 'deterrence and intimidation' to field ranks and officers subordinate to the high command. This could lead to reluctance to fully cooperate with the state audit, hinder the exposure of the truth, and severely undermine the audit process."
The comptroller emphasized that the audit process requires officials to provide unfiltered information, as mandated by law, without fear of repercussions. He demanded the immediate submission of all necessary documents.
Englman further noted that, despite a formal request sent to the Deputy Chief of Staff and the Chief of Staff’s office more than ten days ago, the issue remains unresolved. "If these obstacles are not removed by January 15, 2025," he warned, "I will be compelled to use my investigative powers under Section 26 of the State Comptroller Law, including summoning witnesses to the State Comptroller’s Office to present documents and provide testimony. This is essential to ensure that the audit process proceeds as required and fulfills the purpose of the Basic Law: State Comptroller and the State Comptroller Law."
Englman concluded by stressing the importance of IDF cooperation in upholding transparency while continuing to protect Israel’s citizens. "The IDF must adhere to the agreed framework, ensuring that alongside its defense of the country, state audit procedures aimed at exposing the truth are upheld."
During a meeting of the Knesset Finance Committee on Monday, the comptroller reiterated that he would exercise his authority across all sectors—governmental, military, and civilian—if the IDF failed to cooperate with the audit process.