Report of the Auditing Committee on Athleties.

The auditing committee respect fully submit the following report for the half year ending July, 1888:

They have found it impracticable to examine the accounts of the athletic organizations monthly for the reasons given in their last report, but they have carefully gone over all of the items in the accounts of the five organizations which have decided to have their accounts audited.

The agreement between the organizations requires the committee to prescribe a form in which the accounts small be kept, and the committee have not yet done so; they have proceeded in this matter no further than to recommend some changes in the form of the books which would make the accounts clearly intelligible to any book-keeper. The committee believe that in this way the object which was aimed at in drawing up the agreement between the organizations has been fully at tainted, and that in time the accounts will all be brought into the same shape without any sudden change. The committee feel that it is necessary for them to say that at no time has any one of the five organizations refused to submit the accounts for their inspection or to explain fully the particulars with regard to any of the items in these a counts.

One year ago the base ball association had on hand about $2700. There were some accounts of small amount which have not been paid, probably because they have not been presented for payment. Allowing $200 for outstanding accounts, the association had $1000 more that the surplus allowed by the agreement. This $1000 was paid over to the committee with the request that it be given to the boat club. The committee decided to give it to the boat club, as requested, but they attached the condition that the boat club with this help should be out of debt by the end of the academic year. As some misunderstanding has existed in regard to the matter, it may be stated again that the base ball association assumed no more power in regard to the money than they had under the agreement; they did not affix the condition, that was done by the committee.

The accounts of the base ball association have been kept in two parts; the manager and the treasurer have each kept separate accounts, so that it has been impossible to ascertain the financial condition of the association without having both sets of accounts a once. This system was evidently a bad one; and on the recommendation of the officers of 1887-8 and of the committee, it has been changed by giving the treasurer under the direction of the manager the control of the funds. This places the financial responsibility where it belongs, with the treasurer, while it in no way reduces the liberty of the manager. The expenditures for this year have been in accordance with the precedents of former years. The income has been such that the association has now, after allowing for such bills as may yet remain unpaid, nearly $4000, or $2500 which is to be handed over to the committee "to be spent on athletics."

The athletic association at the beginning of the year 1887-8 had about $300 in the bank; at the end of the year the balance in the bank was about $8. This decrease seems not to be due to extravagance or to a reduced income, but to a change of policy. The management thought best to sent more representative to athletic contests, believing that they would gain experience which would be valuable to them in the future. In this way the expenses this year are larger than in former years, and the money on hand necessarily less.

The Boat Club began the year with a debt of over $2000, the exact amount of which was not known. Part of this debt dates back several years, and was in reality incurred before any of the present government had office. By good management and extraordinary efforts this debt has been entirely wiped out, and the club as the end of the year had a balance in the bank of $157, and no unpaid debts. This organization, unlike the others who have their accounts audited, has no regular source of income; it must be supported by the contributions of those who are interested in boating and wish it to hold its place among college sports. It is stated that the expense for the coming year will necessarily be large, and it is hoped that the club may be as energetically managed and as generously supported as it has been in 1887 8.

The tennis association has at the end of the year about the same amount of money on band as it had one year ago; but it has meanwhile paid $100 of its indebtedness. Its unusual expense was the purchase of a challenge cup, the cost of which it was intended to covey subscriptions for this purpose. Less than one half the cost of the cup was so obtained; the remainder is charged to the running expenses of the association.

The foot-ball association began the year with a burden of debt from the preceding year. It has now a balance to its credit of about $1250. The only item in its account to which it is necessary to especially refer is one of the bills for medical attendance. This is a bill which was presented to a member of the team who had been seriously injured, for accompanying him to New York, where he went towards the end of his convalescence to witness the game on Thanksgiving day. The member of the team doubtless understood that the surgeon accompanied him out of friendship and a desire to see the game, in which he was personally interested. The surgeon chose to construe the case as a matter of business, and made his charge according to the schedule of prices arranged by the medical society. at the rate of $10 per hour for forty-eight hours, presented his bill of $480 to the student. The foot-ball association assumed the indebtedness and paid the bill, as it is the custom of the associations to pay for the medical attendance upon the teams. Hence the amount expended for medical attendance this year is very large.

The committee feel obliged to call attention to one item of expense in the accounts of all organizations which maintain training tables. It appears that it was once the custom for each student who boarded at the training table to pay into the treasury of the organization as much per week as his board cost him at the table where he usually boarded, thus if his usual board cost four dollars a week, he paid this amount into the treasury, reducing the expense to the organization by so much. Gradually this custom has been abandoned, and though the treasurers send out bills to the men in training, and though in some cases men have paid as formerly, the last year it has been common to leave these bills unpaid. It is the duty of the committee to make this statement. If public segment and the governments of the organizations sanction the present custom, it undoubtedly will soon become settled.

W. S. CHAFLIN Chair'nPERRY D TRAFFORD,H. H. HUNNEWELL.