AUDIT BUREAU OF CIRCULATION

CHECK-LIST TO BE PREPARED BY PUBLISHER AUDITOR

(To be printed on Auditor's letter-head)

Specimen Copy

Publisher Auditor's
notings
Name of Publication:
Place of publishing / printing:
1. PRINTING DETAILS
a. Date of press & market visit:
b. Date of audit of publishers books and records:
c. Name & Address of all printing press/s, locations
(with telephone & fax numbers)
d. Normal printing schedule:
e. Mechanical Details:
o Make of printing machine/s:
o Installed Printing capacity:
o Average running speed of the machine
o Number of printing Units:
o Make of Newsprint used:
o GSM used:
o Size of the page:
o Average number of pages per issue:
f. Print Order:
o Print Order verified (number of copies)
o Issue Date:
o Whether print order was available at the press
before the commencement of printing.
o Whether Machine Room Returns are prepared
at the Press alongwith the prescribed details
as mentioned in the Guide to ABC Audit at
the time of printing.
o Whether printing capacity is adequate to
accomplish the print order within the normal
printing time schedule.
g. Despatch:
o Whether despatch labels and despatch records
 are maintained and available at the press.
h. In case of Outside Printing Press:

o Whether printer’s bills showing number of

copies printed as well as records relating to
Printer’s statement of Newsprint Stocks
supplied and consumption upto the previous
issue were available.
2. COVER PRICE, TRADE COMMISSION &
ALLOWANCES, SUPPLIES AND PAYMENTS FROM
THE TRADE:

i. Cover price (to mention all cover prices in a week)

ii. To provide the details of commission and allowances
as percentage of the cover price of the publication as
under:
Ave. copies Trade Commission %

iii.

iv. To provide details of any incentive schemes for the

trade along with valuation of gifts / inducement etc.
(scheme to be attached duly translated in English.
v. Whether advance written indents / subsequent
confirmation / monthly confirmations / statement of
account confirmation from agents are regularly
obtained in support of copies supplied to them and
are available for verifications. (Details to be
provided as per Annexure 1 (a)).

vi. Whether cash payments or payments received

through demand drafts from agents are duly
supported by documentary evidence such as payment
advices / correspondence etc. from agents. (Details to
be provided as per Annexure 1(a)).
3. PRINCIPAL AGENCY:
Whether books and records pertaining to agent(s)
distributing more than 20% of the total sales subject
to a minimum of 25,000 copies are available for
verification and whether all records are maintained by
the principal agent as per the prescribed guidelines.
4. UNSOLDS:

i. Whether unsolds are accepted by the Publisher and

 appropriate credit note issued to the agent?

ii. If not whether copies are supplied against agents

advance indents?
5. BANKING OF CASH COLLECTIONS:
Whether Bureau’s procedure relating to banking of
cash collected from all sources on the following
working day is regularly followed both by the
publisher and his Principal Agents, if any.
- if not, instances to be detailed date wise.
6. NEWSPRINT RECORDS:

• Whether quantitative record of newsprint stocks and

consumption as well as wastage is maintained and
available for verification.
• On physical verification of newsprint stocks on hand
being carried out, whether newsprint stocks as per the
publisher’s books and records reconciled with the
stocks on hand.
• Whether documentary evidence in the form of
Supplier’s Invoices, transport receipts, octroi
payments and other relevant documents for Newsprint
purchases are regularly maintained and available for
verification.

• Whether publisher is regular in settlement of

newsprint purchase bills. If not, details to be provided
for the credit period normally available to the
publisher. Instances to be detailed when payments to
newsprint suppliers were not made over and above the
credit period.
7. BOOKS AND RECORDS:

• Whether the following books and records are

regularly maintained and available for verification :
(Date upto which completed to be provided):
• Cash Book
• Bank Book
• Bank Reconciliation Statement
• Ledger
• Supplier’s Ledger
• Newsprint Stocks Register
• Newsprint Supplier’s Register
 • Agents’ Ledger
• Subscription Records

• Credit Notes
8. SUBSCRIPTION COPIES (including institutional
subscription):

• To confirm whether the publisher’s subscription

scheme /s are in line with the existing Bureau’s
guidelines. Details of subscription schemes to be
provided (scheme to be attached duly translated in
English)

• Valuation of gifts provided to a subscriber to be stated

and other details to be provided (as per Annexure
1(b).)
9. READERS SCHEME:

• Whether any promotion schemes for readers was in

force. Please provide full details together with a copy
of the scheme duly translated in English.
• Impact of the scheme on Average Qualifying
Circulation to be ascertained with reasons.

• Gifts / incentives offered to readers to be valued as

per prescribed guidelines.
10. COMBO OFFERS:
Whether the combo offer(s) for readers was in force.
Please provide the full details of combo offers. _____
publ. plus __________ publ. @ …………. combo
price.
11. Qualifying Sales:

i. Please qualify during the immediate preceding week

of the audit undertaken such issues sold to the trade at
Net price which is higher than the Net Realisation
Rate (NRR)*
ii. Also qualify during the immediate preceding week of
the audit undertaken such issues sold to the trade at
Net price which is lower than the Net Realisation Rate
(NRR) in the below mentioned format:

Issue date P.O. Qualifying Sales Non-qualifying Sales

iii.
(*Net Realisation Rate (NRR) is the term used for value of newspaper in waste
computed on the basis of waste rate per kg. as fixed by the Council from time to time).
Net sale price to the dealer is the net price at which a newspaper is sold to the dealer
calculated at cover price of the publication less applicable trade commission, delivery
charges or by whatever name called

Signature & Rubber Stamp (Seal)

Date:
of Publisher Auditor