Report of the Auditing Committee on Athletics.

Professor Chaplin, the chairman of the auditing committee, who has hitherto done nearly all the work of the committee, was recently obliged to give up all college duties on account of severe trouble with his eyes. The rest of the committee, after some unavoidable delay, have succeeded in auditing the accounts of all the athletic organizations except the Boat Club. The manager of the Boat Club has been away from Cambridge for some time, and it has been impossible, therefore, to audit his accounts. The committee respectfully submit the following report for the half year ending in February, 1889:

The Football Association began the year with a surplus of $1181. They have now outstanding debts amounting to $3379. To offset this there is the sum of $244 in the bank, and $1351 due to the association; this includes $900 owed from the Princeton game, which Princeton has up to this time neglected to pay. The association has therefore a debt of at least $1784.

The expenses for this year were about $400 more than for last year; but this is more than accounted for by the fact that more games were played away from home this year-including the Princeton and Pennsylvania games. The building of new seats on Jarvis field, and uniforms, training table, etc., for the second eleven, were unusual items of expense.

The total receipts of this year-exclusive of the surplus-will be about $3745 less than last year. This falling off is due mainly to the fact that there was no game with Yale. Then, too, the Wesleyan game, and the Princeton game, played at Princeton, did not bring in as much as the games last year.

The Baseball Association is in its usual flourishing condition. At the end of the last college year, the association had a surplus of about $3650. Allowing $150 for outstanding debts, and retaining a surplus of $1500, the Baseball Association handed over to this committee the sum of $2000 "to be spent on athletics." Up to this time they have had some items of expense, but no income. The amount of their cash on hand no

w is $1058.79.

The Athletic Association began the year with the nominal surplus of $8; but there were unpaid bills amounting to $60. In order to meet the expenses incidental to the winter meeting, the Association borrowed $300 from the committee. Their receipts from ordinary sources, mainly the sale of membership tickets-have amounted to $302; thus making the total receipts $602. The expenses thus far have amounted to $367. The Association has therefore $235 in cash; and against this is their debt of $300 owed to this committee.

There has been practically no change in the standing of the Tennis Association since the last report. Although there is no money in their treasury their affairs are in good condition.

The Lacrosse team though not a member of this Association has requested the auditing committee to examine its accounts. Last year they did not appoint a manager until April. It was then of course too late to obtain subscriptions. Their most important game was played at Princeton, and from this they received nothing, for by the present arrangement in the intercollegiate association, the whole of the gate receipts goes to the home team. $200 was spent in order to get a game here with the Montreal team and the receipts from this game were very small. As a result of these circumstances the Lacrosse team began the year with a debt of $572. This debt has been reduced by subscriptions to $355. It will require very economical management to bring the team out clear this year.

The accounts of the Freshman Foot Ball Association have also been laid before this committee. They have been kept with great care and show economy and good management. Their total receipts were $1170; the total expenses $796. The association is thus left with a surplus of $374.

WILLIAM HOOPER,PERRY D. TRAFFORD, '89.H. H. HUNNEWELL, Jr., '90.This has been settled since the report was audited.