Independent Auditors' Report on Supplementary Data, 2001: APH

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Independent Auditors' Report on Supplementary Data, 2000

November 16, 2001

Board of Trustees
American Printing House
for the Blind, Inc.
Louisville, Kentucky

Our audits of the basic financial statements were made primarily to form an opinion on such financial statements taken as a whole. The supplementary data contained in the following pages are presented for the purpose of additional analysis and, although not required for a fair presentation of financial position, results of operations and cash flows was subjected to the audit procedures applied in the examinations of the basic financial statements. In our opinion, the supplementary data is fairly presented in all material respects in relation to the basic financial statements taken as a whole.

COTTON AND ALLEN, P.S.C.

Schedules of Functional Expenses, 2001

Year Ended September 30, 2001
	Endowment Fund
	General Fund	McFerran	Museum	Admin Education	Other Support	Total Endowment Fund	Total
Production Costs	$	$	$	$	$1,082,806	$1,082,806	$1,082,806
Labor, taxes and benefits	-0-	2,086	73,233	-0-	39,844	115,163	115,163
Supplies	-0-	-0-	3,523	-0-	35,333	38,856	38,856
Dues and subscriptions	-0-	-0-	786	-0-	12,015	12,801	12,801
Travel	-0-	-0-	2,864	-0-	23,708	26,572	26,572
Service fees	-0-	-0-	209	-0-	142,095	142,304	142,304
Public relations	-0-	-0-	1,818	-0-	-0-	1,818	1,818
Public education	-0-	-0-	1,069	-0-	-0-	1,069	1,069
Utilities and telephone	-0-	-0-	-0-	-0-	285	285	285
Postage	-0-	-0-	30	-0-	197	227	227
Equipment rental and maintenance	-0-	-0-	1,544	-0-	411	1,955	1,955
Insurance	-0-	-0-	3,042	-0-	-0-	3,042	3,042
Depreciation	-0-	-0-	2,982	-0-	391	3,373	3,373
Occupancy	-0-	-0-	16,800	-0-	-0-	16,800	16,800
Other	-0-	-0-	7,747	-0-	11,202	18,949	18,949
*Total Functional Expenses*	$0	$2,086	$115,647	$0	$1,348,287	$1,466,020	$1,466,020

Schedule of Functional Expenses, 2000

Year Ended September 30, 2000
	Endowment Fund
	General Fund	McFerran	Museum	Admin Education	Other Support	Total Endowment Fund	Total
Production Costs	$	$	$	$	$1,110,398	$1,110,398	$1,110,398
Labor, taxes and benefits	46,304	70,780	51,626	-0-	119,205	241,611	287,915
Supplies	22,902	632	2,096	-0-	42,889	45,617	68,519
Dues and subscriptions	575	-0-	630	-0-	8,500	9,130	9,705
Travel	17,385	980	2,415	-0-	16,285	19,680	37,065
Service fees	-0-	1,942	6,140	-0-	65,482	73,564	73,564
Public relations	546	-0-	1,642	-0-	-0-	1,642	2,188
Public education	-0-	-0-	716	-0-	-0-	716	716
Utilities and telephone	-0-	1,200	-0-	-0-	1,189	2,389	2,389
Postage	607	18	-0-	-0-	1,742	1,760	2,367
Equipment rental and maintenance	395	300	4,294	-0-	735	5,329	5,724
Insurance	-0-	-0-	2,562	-0-	-0-	2,562	2,562
Depreciation	-0-	2,947	2,679	-0-	2,911	8,537	8,537
Occupancy	-0-	-0-	16,800	-0-	-0-	16,800	16,800
Other	44	234	3,780	-0-	3,356	7,370	7,414
*Total Functional Expenses*	$88,758	$79,033	$95,380	$0	$1,372,692	$1,547,105	$1,635,863