Accountability for the October 7 Attack: The Role of the State Comptroller

State Comptroller Matanyahu Englman has filed a 163-page sworn response with Israel's High Court of Justice, urging the court to reject petitions that led to a freeze on audits related to the October 7 attack and subsequent war. Englman is advocating for an urgent hearing to present draft findings, some classified as “top secret.” The petitions, filed by the Military Defense Counsel and the Movement for Quality Government, argue that audits involving national security and senior officials exceed the comptroller's mandate and could undermine individual rights.

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In his response, Englman contends that the audits do not evaluate national policy but rather assess the decision-making processes and systemic gaps that contributed to the failures surrounding the October 7 attack. He argues that limiting the comptroller's authority to exclude policy-related issues would create “immunity zones” for senior officials, undermining the system of checks and balances. Englman asserts that the audits are essential for parliamentary oversight and that the ongoing legal proceedings have already hindered the audit process, with some officials citing the litigation as a reason to withhold documents.

The Jerusalem Post

The Prime Minister's Office, led by Benjamin Netanyahu, has responded by releasing cabinet protocols, claiming this transparency is necessary to reveal the truth. Netanyahu's document, however, has been criticized for presenting a selective narrative that deflects responsibility from him. Yoav Gallant, the defense minister during the attack, accused Netanyahu of fabricating a false narrative regarding the events leading up to October 7. Englman has expressed concern that the public is receiving only a partial account of the audit findings due to the ongoing legal restrictions.

Times of Israel

The controversy surrounding Englman's audits has sparked calls for a state commission of inquiry, which many Israelis support. Critics argue that only such a commission can adequately investigate the failures of October 7, as Englman’s office was appointed under Netanyahu's government, raising questions about impartiality. The Military Advocate General’s Corps and the Movement for Quality Government have highlighted perceived flaws in Englman's information-gathering processes, asserting that his office lacks the authority to investigate policy and strategy.

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Englman maintains that his audits are complementary to any future state commission of inquiry, emphasizing that past commissions have relied on comptroller reports. However, the Prime Minister's Office insists that an independent commission is necessary for a comprehensive investigation. The ongoing debate reflects a broader struggle over accountability and transparency in the wake of the October 7 attack, with unresolved questions about the establishment of a full state commission of inquiry.

Times of Israel

• “This conduct is improper since in this state of affairs, in which the audit procedures were terminated before the reports were completed and published to the public, the public was exposed to a partial picture, as provided by the aforementioned officials, instead of receiving complete and final review reports, which include the findings of the state comptroller,” — Matanyahu Englman, State Comptroller

Times of Israel

• “The only way to reveal the entire truth is through an equal and independent investigative committee, which will represent the entire public, and all materials will be presented to it.” — Prime Minister Benjamin Netanyahu

Times of Israel

• “the prime minister is a liar” — Yoav Gallant, Defense Minister

Times of Israel

The situation remains fluid as the High Court deliberates on the petitions, with significant implications for the future of accountability in Israel's political and military leadership.

The Jerusalem Post