Colombia. In order to verify whether the self-assessments of the concessionaires, the basis for payment to the State, have been prepared correctly, the Comisión Nacional de Televisión carries out an audit process to the subscription television operators.
The inspection, which covers the accounting, financial and technical areas of these companies, seeks to combat underreporting and under-invoicing, which have a direct impact on the payments they must make to the regulatory body.
The director of the National Television Commission, Jaime Andrés Estrada, explained that this process began because, based on the annual report of subscription television operators, the penetration of this service in the market is 31%, but it could be higher.
"There are indications that this penetration could be at a higher level, which could generate a possible detriment to the resources with which public television is financed," he said.
In total there are 16 companies that are being audited by the BDO-Asitec consortium. Of these, there are 13 firms that have reported more than 5,000 users, and three companies that report a coverage between 1,000 and 5,000 users, for a period from January 1, 2006 to June 30, 2011.
The second phase of the audit, when the evaluation of the companies is completed, includes field sampling in different areas of the country, which will allow to determine the number of real subscribers per concessionaire and the relevance of the rates invoiced to the subscriber with the services received. In addition, corroborate the information with the DIAN, the Financial Superintendence and other legal information entities.
