Annual general report of the controller and - Parliament of Tanzania
Annual general report of the controller and - Parliament of Tanzania
Annual general report of the controller and - Parliament of Tanzania
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6.11 <strong>Tanzania</strong> Broadcasting Corporation<br />
6.11.1 Lack <strong>of</strong> monitoring <strong>of</strong> programs, commercial<br />
advertisements <strong>and</strong> Signing <strong>of</strong> Contract.<br />
<strong>Tanzania</strong> Broadcasting Corporation has not put in place<br />
monitoring procedures for all programs <strong>and</strong> commercial<br />
advertisements made by <strong>the</strong> Corporation.<br />
Monitoring <strong>of</strong> programs <strong>and</strong> commercial advertisements<br />
enable management to ascertain whe<strong>the</strong>r all scheduled<br />
programs <strong>and</strong> commercial advertisements have been<br />
made in accordance with terms <strong>of</strong> contract with <strong>the</strong><br />
customer <strong>and</strong> are invoiced for.<br />
In addition, TBC did not sign contracts with its<br />
international customers. During <strong>the</strong> year under review<br />
<strong>the</strong> Corporation provided advertisement services for<br />
foreign companies on credit without obtaining any legally<br />
binding contracts. Most <strong>of</strong> communications between <strong>the</strong><br />
Corporation <strong>and</strong> <strong>the</strong>se companies were through e-mails.<br />
Commercial advertisements are made without raising<br />
Broadcasting Confirmation Orders (BCOs) contrary to <strong>the</strong><br />
requirement <strong>of</strong> Section 5.2.4.3 <strong>of</strong> <strong>the</strong> TBC Accounting<br />
Manual<br />
This may lead to loss <strong>of</strong> income resulting from un invoiced<br />
programs <strong>and</strong> commercial advertisements, any disputes<br />
by <strong>the</strong> customer can not easily be resolved, not only that,<br />
but un authorized programs <strong>and</strong> commercial<br />
advertisements can be aired without management<br />
knowledge.<br />
In view <strong>of</strong> <strong>the</strong> above <strong>the</strong>refore, management should<br />
consider putting monitoring mechanism in place to<br />
control all programs <strong>and</strong> commercial advertisements<br />
aired.<br />
Valid contracts should be signed between TBC <strong>and</strong> foreign<br />
customers for all services to be rendered<br />
Management should ensure that BCOs are raised for all<br />
advertisements made <strong>and</strong> no advertisement should be<br />
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Office <strong>of</strong> <strong>the</strong> Controller <strong>and</strong> Auditor General PA&oBs 2007/08 118