The principal function of the state comptroller is to check on the legality, regularity, efficiency, economy, and ethical conduct of public sector institutions. The checks are performed by continuous and spot inspections of the financial accounts and activities of all ministries, the armed forces and security services, local government bodies, and any corporations, enterprises, or organizations subsidized or managed by the state in any form. By law, the State Comptroller in Israel also functions as
Ombudsman (Hebrew:
Netziv Tlunot HaTzibur) to whom members of the public may lodge complaints about actions by governmental bodies that have caused them harm. The state comptroller's office is divided into five major inspection units. The first four units are concerned, respectively, with ministries, defense services, local authorities, and corporations; the fifth inspection unit deals with public complaints concerning government bodies. ==Officeholders==