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The Grantham Journal has not had an audited sales figure since 2013.
They are also permitted to delay producing an audited opinion on the quality of their financial controls.
Ipsa says the comparable figure for 2008-09, from an audited House of Commons report, is £102.3m; the £95.6m figure is not from an audited report and excludes some items, such as pensions for MPs' staff.
Here's the Spectator, with an audited circulation of more than 55,000 and a website that wins awards.
On that, there was in Governor Bush's brief, a reference to an audited return that showed 174.
Similarly, The People, with an audited sale of 461,973, sold almost 4% fewer than it did in April 2011.
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Deloitte seems to have invoked a little-known auditing standard that says an auditor cannot allow a previously audited financial report to be cited by a company if there are subsequent events "of such a nature that disclosure of them is required to keep the financial statements from being misleading".
Health & Fitness, which is a female-focused title, had an ABC audited circulation of 35,436 in the first half of last year.
The document produced by the 21 called for "a standardised, formalised moral code to encompass the industry as a whole"; "remuneration based on the long-term value created"; greater transparency and accountability in an effort to regain trust; and "an independently audited annual report assessing the wide-ranging aspects of the contribution of our industry to society".
Its Global Sports Political Power Index of international sports organisations found only four out of 16 federations published an externally audited financial report and only two had an athletes' commission.
Post executives also say that they will no longer shrug off annual losses estimated by industry analysts at about $20 million, which is generally regarded as the price that Rupert Murdoch, The Post's owner and chairman of the News Corporation, pays to have a voice in an American newspaper with a weekday audited circulation of about 487,000.
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