Basic Law: The State Economy (1975) + Budget Foundations Law 1985 + Basic Law: The State Comptroller (1988) + State Comptroller Law 1958 + Mandatory Tenders Law 1992 + Freedom of Information Law 1998

Israel's fiscal transparency framework is the strongest in the MENA-A cluster, anchored in two Basic Laws with constitutional status: the Basic Law: The State Economy (1975, as amended through 2019), which mandates a budget-by-law with 60-day advance submission (Art. 3) and a three-year Medium-Term Expenditure Framework alongside the annual budget (Art. 3A), and the Basic Law: The State Comptroller (1988, amended through 2002), which grants the State Comptroller full constitutional independence, a single 7-year term elected by the Knesset by secret ballot (Sec. 7), sole accountability to the Knesset (Sec. 6), and protection requiring a 75% Knesset supermajority for removal (Sec. 13). The Comptroller's mandate (Sec. 2) explicitly covers legality, integrity, administrative standards, efficiency, and economy — the full financial-performance spectrum. As an OECD member since 2010, Israel is subject to OECD Principles of Budgetary Governance (2015), including Principle 6 (openness and accessibility of budget information). The Open Budget Israel portal (budget.data.gov.il; civil society tool next.obudget.org) provides machine-readable access to Ministry of Finance budget data. Procurement is governed by the Mandatory Tenders Law 1992 (Hok HaMikhrazim HaHova), administered by the Government Procurement Administration (GPAiL). The Freedom of Information Law 1998 mandates proactive disclosure with enforcement via district courts. OBS 2021 T≈74 (secondary source). Key gaps: no independent fiscal council confirmed (Bank of Israel borderline), no statutory salary disclosure mandate, no citizens budget requirement. State Comptroller also serves as Ombudsman for Citizens' Complaints. FY: January 1 - December 31. Currency: ILS.

Transparency Requirements