On March 2, 2016, the Chairman of the Association contacted the Director General of the Ministry with a request to extend the period of time given for the submission of Adv. Sol's opinion. On March 3, 2016, the Director General of the Ministry responded to the request, and at the end of the letter noted that: "[...] I accept your request and request a comprehensive response no later than May 1, 2016" (see Appendices 4 and 6 to the State's Notice of October 29, 2017).
On July 27, 2016, after the Football Association's response had not been received by the specified date, the Ministry's Director General addressed the Chairman of the Association once again in a letter, in which it was written as follows: "[...] Your request for an extension in relation to the submission of a comprehensive plan that will relate to all aspects of the Alkalai Report was answered in the affirmative. Needless to say, that date has already passed. [...] With regard to the above, I would like to receive a detailed report and a snapshot of the situation relating to the operative handling of the recommendations of the Alkalai Report, in particular with regard to: the steps taken by the Football Association to change the structure of the Association, to deal with the inherent conflicts of interest and to change the corporate governance within its framework. The status of the handling of all matters related to the collection of the excess payments paid to the teams. I would also appreciate a report on the handling of additional issues pointed out in the Alkalai Report. The more they were treated. I would like to receive this report no later than August 15, 2016" (see Appendix 7 to the state's announcement of October 29, 2017).
- The Sol report determined that a distinction must be made between the total deficit in the Association's coffers and the extent of the damage caused to the Association. According to the report's findings, the deficit stemming from the surplus of transfers is about NIS 22.5 million, with respect to the amount of NIS 16 million transferred to teams from the National League Beyond For this sum, which was taken into account in calculating the deficit by CPA Alkalai, it was determined in the Sol report that this sum should not be taken into account in calculating the deficit. This is because there was an agreement between the association and the Toto regarding this sum that it would be transferred to teams from the National League, and that it would not be used for the operation of the association. In addition, regarding the amount of approximately NIS 7.5 million From The sum of about NIS 22.5 million (which was transferred to teams in the first division), the report noted that it could not be determined with certainty that it should be taken into account. This is in light of the existence of doubt as to the question of whether the said sum originated from the funds of the Toto and the broadcasting bodies, or whether it was from the Association's funds.
On the other hand, the damage caused to the association as a result of the aforementioned deficit was put at NIS 22,330,000 in the report, in accordance with the deletion made in its financial statements. In addition, Adv. Sol noted in the report that: "It should be clarified that it has not escaped my notice that there is a gap between the amount of the deficit and the amount of the accounting asset that was erased. This question was not examined in the framework of the Alkalai Report, and it deviates from the scope of the legal examination that I was appointed to carry out" (see paragraph 12.6 of the Sol Report).