Summary of Third-Party Programs
On(G)oin Value of Distribution Fee Describe Source Documents Contract /
g or Type of Payment Bartered Good / Retail Display Available to Support Home- Letter of
Category (O)ne- Total Transactio Type or Service Total Value Allowance / Other Delivered Copies (specific Agreement
Ref of ABC Time Date(s) of Copies Distribution n (Direct or (Barter / Received (if Name of Sponsor / of Consideration Provided household addresses / distribution attached
# Reporting Program Distribution Distributed Method Sponsored) Cash) applicable) Purchaser Transaction to Purchaser Description of Program maps) (Yes/No) Invoice #
6 Note - Insert additional rows if necessary
Please provide detail information for all third-party transactions (both new and ongoing) that occurred during this audit period. Please group the programs by ABC Reporting Category. The total copies should reconcile to your circulation record and Publisher's Statements.
Include the reference number on all attachments so the auditor can reconcile all documents to this schedule.
If an individual transaction involves more than a straightforward exchange of cash or barter and a wrap the Transaction Summary must be completed and available for the auditors review.
If barter transactions were utilized during the period, attach copies of the general ledger entries recognizing the value of the bartered good / service received.
If barter transactions were utilized during the audit period, attach the attestation from the newspaper's and purchaser's chief financial officer confirming the value of the bartered good / service received, and that all barter transactions were recorded in accord with
Generally Accepted Accounting Procedures.
Category of ABC Reporting = Classification on ABC reports such as Home Delivered, Businesses (available for patrons), Hotels, etc. used to report copies distributed.
Ongoing or One-Time Program = Indicate whether the program is going to be regulary delivered (G) or whether it is only being executed once (O).
Dates of Distribution = List all the dates on which copies were distributed in conjunction with each specific program.
Total Copies Distributed = Total copies claimed distributed over the life of the program.
Distribution Method = Describe the method (carriers, hawkers, bulk drops, etc.) used to distribute papers.
Type of Transaction (Direct or Sponsored) = Identify each program as either direct or sponsored. (Direct = copies purchased by one company, Sponsored = copies purchased by many companies and pooled together).
Payment Type = Identify each program as either being paid for with bartered goods and services or paid for with cash.
Bartered Good or Service Received = Identify the goods and services that were received in exchange for the newspapers.
Name of Sponsor / Purchaser = List the name of the sponsor or sponsors.
Total Value of Transaction = Provide the total value of the newspapers, advertising and delivery services being provided by the newspaper.
Value of Distribution Fee / Retail Display Allowance / Other Consideration Provided to Purchaser = Provide the total value of any credit, payment, etc. provided to the purchaser for delivery of the newspapers / prominent placement of newspapers at retail locations, etc.
Description of Program = Include a detailed description of the program including such items as what the sponsor is receiving from you.
Describe Source Documents Available to support Home-Delivered Copies (specific household addresses /route maps etc.)
Copy of Contract / Letter of Agreement Attached (Yes/No) = Provide a copy of any written documentation that identifies the specific details of the transaction.
Invoice = Include a copy of the invoice where the specific program was billed.