2014-דין וחשבון על תוצאות ביקורת ... ? Web viewלפי סעיף 7(ב) לחוק,…

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2014- 2013

43

2013

( ), "-1993 ( ), "-1981

( ), "-1993 ( ) ( ), "-2013 ( ), "-1981

2013

, ", 2014

' 14-206

: ISSN 0793-1948

www.mevaker.gov.il

7

10

17

43

( ), "-199359

( ) ( ), "-201393

( ), "-2013129

: 2013

:

:"-2014

: 2013

:

:"-2014

: 2013

:

:"-2014

, (')

( ), "-1993

( ), "-1981

-24.12.13

-24.12.13 16 [footnoteRef:1]. [footnoteRef:2], , . -7.1.14 . [1: , , , , , , , , , , , , , , .] [2: , , , , .]

. - , . ( ), "-1981, , , ( ), "-1993( - ), .

23() , , , .

54 -25 .

, , ( ).

, 5,000 .

5,000 - . .

[footnoteRef:3] 5,000. . [3: , , .]

, . .

30() , 21() . , 21() , .

, ( ) ( ), "-2013 ( - ), .

7() , , 20 , 85% , . , (15%) . , , ( - ), , , , , .

, , , . .

54 , 42 , ; , , .

7(1) -20% , .

41 54 , -17.6 ". 41 , 37 , . 41 , , .

13 54 -20% ; , .

, , [footnoteRef:4]. [4: 27() .]

[footnoteRef:5], , . [5: 2008 ( 2009); 2009, : ", , , , ' , ( 2010).]

, , , , . [footnoteRef:6] . [6: , : 2003 ( 2004); 2008 ( 2009); 2010 ( 2010).]

43 .

; ; ; , ; 21() .

43 , 36 . , , . .

, . . " " ; .

15() " ... 200% ... ".

42 . .

. , -20% , . , , [footnoteRef:7]. [7: , 1999, 2001, 2002, 2002 2004.]

. , - -20% - , , -20% . 13 . , , .

, , , .

, , , "-1965. -5,000 " . , , 55,000 ", , .

-11,500 ".

22() , , .

5,000 ".

16 - . .

.

, , .

, , . [footnoteRef:8], . . [8: , 1998, ( 1999).]

, .

1 " " - " ... ... , , ".

, , .

-21,000 " ; , ("") , . , .

" " , [footnoteRef:9]: " . , , . , ...". [footnoteRef:10] " , , - . , . ". [9: : 2008 ( 2010), 13-12 -61. 2008 ( 2009), 19. 2009 ( 2010), 13.] [10: 2009 ( 2010), 13.]

, . . , , , . 29,500 ", .

, " " . 3 42 . 4 .

2008 1.1.2008 22.10.13. , 22.10.13, , , 74 " ( - ).

76%, . .

, , . , , , 2012.

11 ( - ; - ; - ; - ; ' - ; - ; - ; - - ; - ) , 85%. , . .

40

55

, -54 -25 . .

; 1,215.

-25% . -27,156 ", . -28,398 ". -1,242 ".

.

15 54,312 ". .

16 .

.

-75% , . -80,736 ", . -17,942 ". -62,794 ".

.

15 161,472 ". .

16 .

.

; 13,987.

-29% . -302,436 ", 299,436 " -3,000 " . -306,650 ". -4,214 ".

.

15 598,872 ". .

16 .

.

-9% . -103,000 ", . -102,647 ". -353 ".

.

15 414,015 ". .

-103,000 ". 16 .

.

, . .

-62% , . -651,588 ", 646,588 " -5,000 " . -621,949 ". -29,639 ".

, -646,588 ", , -628,313 ". -18,275 ".

.

15 1,293,176 ". .

16 .

.

. . 5,033.

, . -223,465 ", . -25,209 ". -198,256 ".

-25,171 ", -198,295 ".

.

15 446,930 ". .

16 .

.

. . 10,893.

, . -483,649 ", . -214,091 ". -269,558 ".

.

15 967,298 ". .

16 .

.

; 16,448.

-19% . , .

.

, . .

-26% . -340,817 ", 27,400 " , -313,417 " . -364,791 " -23,974 ".

-340,416 " 313,416 " -27,000 . -24,375 ".

.

15 626,834 ". .

-24,375 ". . 16 .

.

-56% , , . -730,291 ", . -581,302 ". -148,989 ".

.

15 1,460,582 ". .

16 .

.

. . 3,487.

, .

.

; 18,640.

-8% . -80,000 ", . -84,341 ". -4,341 ".

. " .

15 , 551,744 ". .

16 .

.

, . .

' ()

-52% , , . -703,474 " . -657,147 ". -46,327 ".

-827,616 " -170,469 ".

.

15 1,655,232 ". .

16 .

.

-40% . -553,261 " . -389,396 ". -163,865 ".

.

15 1,106,522 ". .

16 .

.

; 18,635.

'

-4% . -7,300 ", . -7,091 ". -209 ".

.

15 , 551,596 ". .

-7,300 ". 16 .

.

, . .

-43% . -628,646 " 40,920 " , -587,726 " . -389,217 ", -239,429 ".

.

15 1,175,452 ". .

16 .

.

-53% , , . -1,059,394 " 232,000 , -827,394 " . -1,077,804 ". -18,410 ".

.

15 1,654,788 ". .

-18,410 ". . 16 .

.

; 3,743.

-65% , , . -232,225 ", 50,940 " , -181,285 " . -229,997 ". -2,228 ".

-227,225 " -2,772 ".

.

15 362,570 ". .

16 .

.

-35% . -95,697 " . -104,563 ". -8,866 ".

, -100,697 " -3,866 ".

.

15 191,394 ". .

16 .

.

. . 2,346.

, .

.

; 3,107.

-24% , . -95,954 ", 54,996 " -40,958 " . -56,797 ". -39,157 ".

, -54,996 " , -58,797 ". -3,801 ".

.

15 109,992 ". .

16 .

.

-61% . -282,308 ", 141,000 " -141,308 " . -121,275 ". -161,033 ".

-142,742 ". -139,566 ".

.

15 282,616 ". .

16 .

.

-15% . -9,850 ". -9,850 ".

.

15 , 91,967 ". .

-9,850 ". . 16 .

.

. . 13,843.

. -614,829 ", 200 " -614,629 " . -537,425 ". -77,404 ".

.

15 1,229,258 ". .

16 .

.

; 19,396. .

-39% , -57% . . , -561,778 " -409,779 ", . -659,808 " 98,030 ". -267,838 " 141,941 ".

-675,968 " , 29,500 ", -238,338 ".

-971,557 ", -914,306 " -57,251 ".

.

15 1,123,556 ". . 478,435 ". .

16 .

.

-26% . -372,461 " . -578,277 " -205,816 ".

.

15 744,922 ". .

-205,816 ". . 16 .

.

, , , , 23() , 3% 11,174 ".

-33% , -43% , . , -473,507 " -307,873 ", . -448,217 " 25,290 ". -337,504 " 29,631 ".

-449,349 ".

-781,380 ", -786,853 " -5,473 ".

.

15 947,014 ". . 478,435 ". .

-5,473 ". . 16 .

.

'

-2% . , .

.

, . .

; 6,043.

-67% , . -298,136 ", . -297,816 ". -320 ".

.

15 596,272 ". .

16 .

.

-33% . -424,546 ", 275,000 " , 500 " -149,046 " . -285,190 ". -139,356 ".

-404,046 " -291,230 ". -112,816 ".

.

15 298,092 ". .

16 .

.

; 7,193.

-57% , . -328,169 ", 8,800 " -319,369 " . -329,769 ". -1,600 ".

.

15 638,738 ". .

16 .

.

-43% . -248,189 ", 20,000 " -228,189 " . -278,532 ". -30,343 ".

.

15 456,378 ". .

-30,343 ". . 16 .

.

; 19,073.

-36% . -512,762 ", . -505,425 ". -7,337 ".

.

15 1,025,524 ". .

16 .

.

-62% , . -950,690 ", 74,350 " , -876,340 " . -965,935 ". -15,245 ".

.

15 1,752,680 ". .

-15,245 ". . 16 .

16 .

.

-2% . , .

.

. . 30,221.

. -1,551,312 ", 209,500 " , -1,341,812 " . -324,828 ". -1,226,484 ".

.

15 2,683,624.80 ". .

16 .

.

; 8,987.

-31% . -293,427 ", 86,600 " , -206,827 " . -260,792 ". -32,635 ".

.

15 413,654 ". .

11,500 ". 16 .

.

, , , , 23() , 6% 12,410 ".

-69% , . -458,267 ", 56 " , -458,211 " . -457,813 ". -454 ".

.

15 916,422 ". .

16 .

.

. . 3,570.

, .

.

; 8110.

-29% . -292,492 ", 145,996 " , 145,996 " 500 ". -109,811 " -182,681 ".

, -171,760 ", -61,949 ".

.

15 343,520 ". .

16 .

.

-71% , . -428,380 ", . -179,274 ". -249,106 ".

.

15 856,760 ". .

16 .

.

; 25,673.

-56% , . -1,264,381 ", 124,500 " , -1,139,881 " . -1,248,065 " -16,316 ".

, -1,248,139 " -16,242 ".

.

15 2,279,762 ". .

16 .

.

-44% . -832,113 ", . -761,119 ". -70,994 ".

.

15 1,664,226 ". .

16 .

.

; 23,039.

-81% , . -1,376,354 ", . -1,159,007 " -217,347 ".

21,240 ", -1,137,767 " -238,587 ".

.

15 2,752,708 ". .

16 .

.

-19% . -145,386 " . -212,093 ". -66,707 ".

-147,886 ", -214,593 " .

.

15 , 681,954 ". .

, -66,707 ". . 16 .

.

; 8,654.

-16% . -17,850 " . -11,486 ". -6,364 ".

. .

15 , 256,158 ". .

16 .

.

, . .

-5% . , .

.

, . .

-61% , . -390,578 ", . -395,161 ", -4,583 ".

.

15 781,156 ". .

16 .

.

-13% . , .

.

, . .

-5% . , .

.

, . .

. . 1,096.

, .

.

; 855.

'

-1% . , .

.

-77% , . , -108,154 ", 35,000 " -73,154 " . -90,563 " 17,591 ".

.

15 146,307 ". .

16 .

.

-22% . -21,806 ", 500 " -21,306 " . -73,258 " -51,452 ".

.

15 42,612 ". -30,643 ".

-51,452 ". . 16 .

.

, , , , 23() , 5% 1,065 ".

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