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      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR REVIEW BEFORE IT IS FILED WITH IRS.</Explanation>
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        <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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        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
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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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