AUDIT BUREAU OF CIRCULATION

16)  MACHINE ROOM RETURN (MRR) :

16.1   DETAILS CONTAINED IN MACHINE ROOM RETURN (MRR):

Machine room return is the record of actual printing as well as confirmation that newsprint issued to the press has been utilised for printing the publication as per the Print Order. It states the number of copies actually printed and sent for despatch.

Machine Room Return should contain the following details:

  1. Issue date with their respective print-runs (if any)
  2. Number of pages for the respective issue
  3. Time of receiving the plates
  4. Start and finish time for each print run for respective editions / print runs

  5. Number of copies recorded on clock for each print run
  6. Number of spoils and make ready copy for each run
  7. Number of good copies printed, for each run
  8. Number of copies to be printed as per print order
  9. Number of paper breaks with timings and time lost in each break
  10. Number of reel changes and time taken for change

  11. Number of good copies sent for dispatch
  12. Number of copies spoiled etc. on hand
  13. Remark column for any other information by foreman in charge


Machine Room Return states the actual performance of the machine / machines on a day to day basis and should be based on actual machine running timings and signed by the foreman or supervisor in charge of printing. In case of computerized Machine Room Returns, the source documents on the basis of which computerized record is generated should be maintained and made available for atleast one full previous audit period.

The working sheet of the MRR prepared during actual printing of copies be retained alongwith the fair copy of the MRR prepared on the next day in the office records. The same to be produced for audit verification.

16.2   PUBLICATIONS PRINTED AT OUTSIDE PRESS:

Where a publication is printed at an outside press not owned by the publisher, printers' bills showing number of copies printed, the rate per form along with the terms and conditions laid down in the agreement between the publisher and third party printers should be maintained and produced for auditor's verification.

Where the printing press is an associate concern, or subsidiary company under the same Management or where proprietors/partners/directors of the printing unit, are also proprietors/partners/directors of the publication, printing records maintained by such printers shall also be made available for the auditors' verification.

Publisher shall arrange for verification of actual printing and distribution of copies by Bureau’s Officials/ Auditors as and when required.

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