January 28, 194%

Mre AeHe Carlson
ReSe Wyler and Co»
1440 Dierks Building
Kansas City, Missouri

Dear lire Carlsons

Mre Falkenstien dropped in to my office for an informal friendly
chat yesterday afternoon and in the course of things discussed, we came
upon the matter of itenized expense accounts together with receipts of
hotel, restaurant owners and common carriers to be included with the expense
accounts for team travele 7

I brought up the fact that when the beoks were set up by Mre Wyler
and Mre Flora that I discussed with Mre Wyler this very thing, and I definitely
recall that lire Wyler stated in a letter and he also told me personally, that
it we8 his opinion that for team trips, where travel is from place to place,
that he did not recommend this procedures |

| Mire Falkenstien then brought a copy of the letter thet your ehmige

had written the University of Kansas, Physical Education Corporation,
after the past year's audit, stating there was a lack of uniformity in the
procedure of some coaches; that some of them had procured receipts and some
had notg that you were recommending a uniform procedures

Now, the only reason I am writing you is to see if you will not
contact Mr. Wyler and see if i em not right in my contention that Mr. Wyler
recounmended that this not be done when the books were first set up. In
the early years, during the time thet I was Direetor of Athleties, I did not
insist that the coaches bring in reeeipted bilis for restaurant meals, tips,
porter service, etc. Wherever it was possible we made all arrangements with
railroad, pullman, etc. to have them charged and we wrote a vouchered checke
Our meals 1 paid for and we did not get receipted bills for theme

_ I had never done this, but as I told Yr. Falkenstien, I am perfectly
Willing to do soe I had not discovered that I was doing this in any way but
the approved way as I had conceived it-from Mre Wylerts seteupe

No one has asked me to write this letter and I am writing it merely
to satisfy my own judgment and consciences It is not difficult for me to get
receipts for a good many of the bills that we incure

I reueuber my discussing the matter of receipts with Chancellor
Lindley when Mr. Wyler first set up our beoks, and Chanceller Lindley concurred
in the opinion that if Mr. Wyler approved it this way it was entirely satisfactory.
I believe if you could ask your secretary to look back in the files of Mre
Wyier*s correspondence to us, at about the time you set up the books, that
there is a letter from him to us to this effects