The Military Liaison Commission in Palestine

- The State Audit and Administrative Control Bureau (SAACB) conducted a compliance audit of the work of the Military Liaison Commission for the fiscal year ended 31-12-2017, and the following observations were recorded:

1- The internal audit unit does not audit the Financial Department, does not make recommendations or submit reports on the administration's compliance with financial regulations, and there is no oversight of the Human Resources Department to verify the department's compliance with laws and regulations related to human resources such as attendance, leave, secondments and others.

2- Although there is an organizational structure and comprehensive job descriptions for all positions in the Commission, they were not approved by the competent authorities.

3- A group of officers were seconded to work in the Central Operations in the National Security Forces without a decision from the head of the Commission and without coordination with the Directorate of Organization and Administration; the examination also showed that some seconded officers exceeded the legal duration of secondment..(three years renewable for only one year).

4- The Human Resources Department was not provided with the monthly attendance lists for a group of servicemen; it was shown that they work in the office of the Commission Commander according to the employees' roster and without specifying their job titles.

5- The letter authorizing the signatories on the Military Liaison Commission's bank account has not been amended.

6- An amount of 460,700 shekels was disbursed as internal missions for staff in the الهبئه, constituting 44% of total operating expenditures, where the nature of the internal missions performed by the employee is not mentioned at the time of disbursement, and there are no clear, documented criteria and determinants for disbursing petty cash and internal mission allowances that specify the reasons for disbursement and the amounts paid.

7- Duplicate payment of official internal mission allowances and assistance to some individuals in the same period.

8- An amount of 56,750 shekels was disbursed as humanitarian assistance to some employees through the Commission's Financial Department, and not through the Central Financial Administration, without legal basis or supporting documentation.

9- Operating expenses (stationery and printing) are procured by direct purchase without inviting price quotations.

10- A ceiling of 300 shekels is approved for the mobile phone bill for those who hold the rank of Captain, contrary to the provisions of the exceptional regulation which stipulates a ceiling of 200 shekels for those who hold the rank of Captain.

11- Fuel expenses are paid via an invoice issued by the approved fuel station, whereby the total approved amount for each month is paid: 56,500 shekels, without attaching actual consumption logs for the vehicles belonging to the Commission.

12- No entry vouchers and their numbers are prepared among the supporting documents for expenses related to the hospitality item – the ministry buffet – and consumable materials and supplies.

· (And I say, commenting).....whoever follows the violations committed in some of the centers of responsibility and their branches here, as clarified by the SAACB audit and oversight reports — compliance, performance and inspection — and as appeared in the Bureau's annual report for 2019, is struck with alarm at the decline of the sense of public responsibility prevailing in some of these bodies and centers...and the bullying and transgression by some officials who do not observe the legislation, laws and regulations for public work. And I say here that it is customary to find violations in public work in most countries of the world, but when the degree of these violations and their relative importance is highly dangerous, then this contempt for public money must be confronted, and a positive response from the audited entity, if it occurs, is not sufficient...!, and the response may reach the point of justifying the violations.!....and when the response is that the observations have been corrected...., this is an indicator of indifference, since most such responses are routine..! (A reproach), and we see the necessity of holding the responsible violator accountable...and not only correcting the violations, for accountability is necessary and punishment must be imposed on anyone proven to have intentionally neglected...

· Granting employees grants, advances, allowances, assistance, overtime pay and mission allowances inside and outside departments and bodies, outside the texts of the law, legislations and established regulations, is a matter of concern, as is failing to adhere to ceilings for some benefits such as communications, fuel, and others..!, it also demonstrates the extent of poor management,

· In Palestine...., making mistakes in work is not forbidden! ...this happens everywhere ... in execution of work. But the forbidden and prohibited matters are lack of responsibility, bullying, indifference, and the looting of public funds by a few employees and officials who build nests for themselves in the public job and proliferate if their transgression is not stopped..!

· Dated 22-11-2020