Audit ServicesCirculation
Data Descriptions - Newspapers
You may not be familiar with all the data or documents listed on the audit checklist for newspapers or you may use different terminology to refer to some of these items. Therefore, we have provided detailed descriptions and explanations for each item identified on this list.
You can upload any Excel spreadsheet (preferred), text or PDF file in the "Supporting Documentation" tab in Audit QuickLink. If you prefer to send this data or documentation to the auditor on CD or via hard copy, see How to Submit Your Audit Data.
General Circulation Information
Essential
- Survey of publication practices
- Circulation ledger/ABC book - quarterly or monthly summaries
- Circulation ledger/ABC book - by day
- Pars. 1, 1A, 2, 6A & 6B spreadsheets
- List of all manual adjustments
- Circulation data for eliminated days
General Business Office Information
Essential
Secondary
As requested by the auditor
- Billing register
- Coding legend for billing register
- Debit and credit detail
- Original debit or credit memos
- Carrier write-off summary
- General ledger
Essential
- General information
- Par. 3 – county analysis
- Par. 3A – town analysis (optional)
- Par. 3B – ZIP code analysis
Secondary
As requested by the auditor
Essential
Secondary
- Office pay - 4% allowance worksheets (Par. 6B disclosure)
- Carrier collect - list of all carriers and contact information
- Carrier collect - table of carrier and distributor wholesale rates
As requested by the auditor
- All home delivery - promotional material
- Office pay - account detail for subscribers in sample
- Office pay - proof of payment for subscribers
- Carriers - invoice and proof of payment
Essential
- None
Secondary
As requested by the auditor
- Promotional material
- Retailers – invoice and proof of payment
- Distributors – invoice and proof of payment
- Vending Machines – original draw/return (in/out) sheets
- Vending Machines – proof of collections
- Hawkers – original laydown (in/out) sheets
- Hawkers – account detail
- Hawkers – proof of payment
Essential
- None
Secondary
- None
As requested by the auditor
- List of hotels
- List of group accounts
- Copy of guest or patron notification
- Account detail
- Invoice and proof of payment
Essential
- None
Secondary
- None
As requested by the auditor
Essential
- None
Secondary
- None
As requested by the auditor
