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The report of the Graduate Treasurer of Athletics for last year shows an excess of receipts over expenditures of slightly over $100 less than the year previous, but in the light of other factors, this is a brilliant showing. The increase in the general expense account was caused by the reorganization which has taken place in the business methods of the office. From the fact that the average daily receipts and expenses at the athletic office are over $420, the necessity of most thorough and accurate book-keeping is readily appreciated.
The chief permanent improvements made during the year were the colonade around the Stadium and the underdraining of about seven acres of land on Soldiers Field. Cold and rainy weather is chiefly responsible for the decrease in baseball receipts, but the decrease in expenses was brought about by the more careful management of trips and the omission of the tiresome journey to Cornell. The fact that four undergraduate races are now rowed at New London accounts for the increased expenses of the crew.
Lacrosse shows the greatest increase in expenditure. This was due to the team's having for the first time a training table. A further outlay was necessitated by the inauguration of Freshman lacrosse and association football teams. The cost of the latter sport increased and will probably continue to do so, for it is the desire of the athletic authorities to make it more general.
Perhaps the most direct decrease in receipts is due to the greatest step forward which has been taken by the Athletic Association. Last year subscriptions for University teams were abolished. This year Freshman subscriptions are to follow.
The decrease in receipts of several thousand dollars caused by doing away with subscriptions, combined with a formidable array of increased expenditures, formed an obstacle which only most careful and constant supervision on the part of those in charge could surmount.
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