Incorporating HC 359-i and 494-i of session 2009-10, this report draws on the work of the Committee and the National Audit Office since 2003 in examining the BBC's approach to financial matters.

The BBC spends over £500 million each year on goods and services ranging from broadcast specific products to more generic items. It has a centralised procurement function and manages spending along category, enabling it to control its spending more effectively than in the past. The BBC was aiming to deliver £75 million savings from procurement in the three years to April 2008, and is on course to achieve those. But savings have varied widely between categories and it has achieved least from those where it has spent most, Production Resources and Technology and Broadcast Equipment. In recent years the BBC has used fewer suppliers and has established central contracts for a greater proportion of its goods and services, but in 2006-07 it still used over 17,000 suppliers. That year the BBC spent more than £200 million through local deals and made nearly 38,000 individual purchases from suppliers with which it had no central contract. During 2006-07 the BBC introduced an upgraded electronic purchasing system, but 2,000 of the 4,500 licences it had paid for to give staff access to the system were not being used. The average cost of processing a purchase using the system is £6, although the cost is more than six times greater when buyers do not use a central contract. The BBC uses technology across all of its procurement activities, including letting tenders through eAuctions. The BBC has made estimated annual savings of £3 million (14 per cent) from the 19 eAuctions it ran between April 2005 and March 2007, but since then had let only five more contracts in this way.

A Culture, Media and Sport Committee's oral evidence session on the BBC annual report and accounts 2006-07 was followed up with some written questions. The Committee has concerns about the structure and content of the BBC reply to those questions. In particular it is not clear why the BBC Trust takes different views on transparency of employee costs and on transparency of talent (presenters or actors etc) costs, and why grouping of payments in bands for one but not the other presents data protection or breach of confidence issues. The Committee also questions why viewing figures for BBC3 are given in three-minute reach figures rather than the standard 15-minute reach used throughout the annual report, and why the BBC3 figures excluding repeats of BB1 programmes were not provided. On Freesat, a joint venture to provide a national satellite-based free-to-view digital service, the failure to disclose the contribution of the licence-fee payer is held to be unreasonable. The Committee would like greater clarity about who speaks for the BBC: the Trust or Executive. Future responses should make clear where accountability lies for particular issues, and the BBC should take a more constructive approach to responding to Parliamentary scrutiny.

review of the BBCs royal Charter : 1st report of session 2005-06, Vol. 2: Evidence

The BBC, in 2007-08, spent £462 million on its 16 radio stations. The BBC has set these 16 stations a combined target of efficiency savings of £69 million over the five year period to March 2013, representing an annual saving of 3 per cent. The BBC proposed unacceptable constraints on the Comptroller and Auditor General's access to information and his discretion to report to his findings to Parliament. The situation arose because the Comptroller and Auditor General does not have statutory unrestricted rights of access to the BBC, which he does with all other publicly funded bodies. The BBC has wide ranges of costs for similar programmes within and between its radio stations. The average cost for an hour of comparable music programmes on Radio 2 is more than 50 per cent higher than on Radio 1. For most breakfast and 'drivetime' slots, the BBC's costs are significantly higher than commercial stations, largely because of payments to presenters. The BBC has not used cost comparisons across its own programmes, or against commercial radio, to identify scope for efficiencies. The BBC uses its principal value for money indicator-cost per listener hour-to justify the cost of presenters on the basis of audience size, but the indicator does not provide assurance that programme costs are the minimum necessary to reach the required quality and intended audience. For most radio programmes, presenters' salaries represent the majority of programming costs, but the BBC is paying more than the market price for its top radio presenters. The BBC has prevented full public scrutiny of the value for money of expenditure on presenters by agreeing confidentiality clauses with some presenters.

Combining an exciting methodology alongside high-interest casestudies, Television in Transition offers studentsof television a guide to a medium that has weathered the challengesof first-run syndication, a multi-channel universe, netlets, majormedia conglomerates, deregulation, and globalization--all in thespace of twenty years. Examines a return in television programming to actionnarratives with individual (super) heroes intended to navigate thisnew, international, multi-channel universe Explores how television programming "translates" to new spatialgeographies: different nations, cultures, broadcast systems; anddifferent formats, distribution outlets, and screen sizes Looks at the value of a program's "afterlife," the continuedcirculation, repackaging and repurposing of programming beyond itsinitial iteration Blends institutional and textual analyses in casestudies of Highlander: The Series, Smallville, 24,and Doctor Who

The core theme of the book is the importance of an independent state audit to ensure that the Executive is held accountable to Parliament. Instilling effective financial control and accountability for the use of public funds and the proper conduct of public business has been an incremental process that has taken centuries. This book provides a detailed history of the forces and personalities involved in the development of public sector audit, including the battles which extended well into the 20th century to establish a public sector audit that was constitutionally and in practice independent from the influence and control of the Executive. It identifies key themes that have emerged and re-emerged in these developments, and the challenges and obstacles faced and overcome over the years to arrive at today's modern audit framework and to establish current principles and practice in accountability to Parliament and the public. The book charts the movement of public sector audit from a focus on the presentation and accuracy of accounts to the introduction of the added dimension of ensuring that funds are spent only for purposes approved by Parliament and that resources have been used efficiently, effectively and with economy. It explores the seminal relationships of the NAO and its predecessors with the Treasury, spending departments and the Public Accounts Committee; and it deals with the impact of major changes still taking place in the objectives, management and delivery of government programmes and services, including the growing involvement of outside agencies and the private sector. The book reviews the NAO's current achievements, continuing challenges, developments in the range and nature of its work, and future priorities. Importantly, it provides an authoritative source of reference for professionals and academics, while remaining accessible to readers with a more general interest in the developments and issues examined.