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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR REVIEW BEFORE IT IS FILED WITH IRS.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY BY INQUIRY OF ITS EMPLOYEES.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE SALARIES OF SENIOR MANAGEMENT OF THE UNIVERSITY ARE SET ACCORDING TO THE DECISION OF NATIONAL PUBLIC COMMITTEES. THE SALARIES OF UNIVERSITY EMPLOYEES ARE DETERMINED BY NATIONAL WAGE AGREEMENTS APPROVED BY THE FINANCE MINISTRY. IN EXCEPTIONAL CASES THERE IS A PUBLIC COMMITTEE THAT MAKES THE DECISION REGARDING THESE INDIVIDUAL CASES.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>IN ACCORDANCE WITH THE LAW IN ISRAEL, THE UNIVERSITY SUPPLIES TO THE PUBLIC, UPON REQUEST, ALL NON-ACADEMIC INFORMATION AND IT ALSO POSTS ON ITS WEBSITE GOVERNING DOCUMENTS AND DATA REGARDING ITS BUDGET.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C</ReturnReference>
        <Explanation>THE PROCESS DID NOT CHANGE FROM PRIOR YEAR.</Explanation>
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