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Newspaper Record Preparation
During the audit process, ABC's auditors will do whatever they can to make sure their audit accurately portrays your newspaper's single-copy distribution and subscription sales. Your preparation for this process is integral to the success and quick conclusion of the initial audit process.
Records to be requested are not limited to and may include the following:
- Circulation ledgers that reflect total circulation for each issue by circulation type (home delivery, single-copy sales, mail subscriptions, etc.)
- Subscriber records that reflect order, payment at a qualifying price, as well as delivery frequency.
- Publisher records that verify geographic circulation broken out by counties and towns and/or by ZIP or postal codes receiving more than 25 copies.
- Basic/newsstand, subscription, and any discounted prices applied during the audit period.
- Documentation reflecting returns or unsold copies per geographic area/market zones.
- Invoices and other distribution records reflecting carrier and dealer records, including contents, credits and payments.
- Materials related to promotions and reduced-price or premium offers implemented over the course of the audit period.
- Any supplemental information that affects circulation.
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