The Commissioner of Audit Ho Veng On left on 6 October for the General Assembly of the Organization of the Supreme Audit Institutions of the Community of Portuguese Speaking Countries (OISC/CPLP, according to the Portuguese abbreviation) which will take place in S.Tomé e Príncipe. Before departure, the Commissioner delivered two audit reports concluded earlier to the Chief of Executive: “Audit Report on the General Accounts 2009” and “Social Benefits and Management of Official Trips of the Personnel of TDM - Television of Macau, S.A.”.Ho Veng On, accompanied by two of his advisers, takes part in the 6th General Assembly of the OISC/CPLP at the invitation of the same organization. The Commission of Audit of Macau (CA) holds the status of observer at OISC/CPLP and has been taking part in every of its biennial general assemblies, in order to maintain and strengthen the relation with the organization and to keep it informed on the audit activity in Macau.According to its plan of activities, CA concluded at the end of last month the “Audit Report on the General Accounts 2009” e submitted it to the Chief of Executive. This year CA has intensified communication with the public departments and institutions and they reacted supportively, having delivered the accounts information timely. Consequently, CA could prepare and finish the report according to the timetable laid down in law. The report will be presented in a plenary session of the Legislative Assembly according to the set up procedure.CA has also finished the performance audit “Social Benefits and Management of Official Trips of the Personnel of TDM - Television of Macau, S.A.”. The report disclosed various problems with the existing benefits, namely the scope and conditions of the medical care accorded to TDM’s chief executive officer are not clearly defined. CA is of the opinion that TDM should not assume liabilities without limits and control. The report also disclosed other situations: the barter trade practiced by TDM is damaging the equality and impartiality on which its procurement procedures are based and may also hurt its cash income; there are no uniformed procedures for the acquisition of plane tickets and hotel services; entertainment expenses are not subject to control of any kind.CA made the following suggestions to TDM: make the terms and conditions of the “Terms of Engagement” related to the CEO more detailed and precise, in order to improve the control and to plan the medical expenses globally; separate clearly and rigorously the official trips from the private ones; lay down rigorous rules and supervision mechanism for entertainment expenses in order to avoid abuses; the General Assembly and the Board of Directors of TDM should prudently look into the barter trade during which the impact on the cash income and the values and benefits of the bartered goods and services must be considered; some fringe benefits (e.g. moon cakes and red packets) should be distributed with prudence.In its reply to CA’s report TDM said it agrees in general with the opinions and suggestions presented and would monitor the situations disclosed; made a clarification on the private trips occurred immediately before or after the official trips; and, referred that the barter agreements constitute a general practice among mass media organizations.Copies of the performance audit report “Benefits and Management of Official Trips of the Personnel of TDM - Television of Macau, S.A.” are available at the office of the Commission of Audit during office hours or downloaded from this site.