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KANSAS STATE COLLEGE
OF AGRICULTURE AND APPLIED SCIENCE

DEPARTMENT OF
PHYSICAL EDUCATION AND ATHLETICS

MANHATTAN, KANSAS
Mey 20, 1939

Dr. F. €. Allen

Director of Physical Education
University of Kansas

Lawrence, Kansas

Dear Dr. Allen;

It is rather difficult for me to determine exactly how much
we spend on physical education during the year, because quite a good
deal of the money used for physical education comes from the College
athletic receipts, and the two are not separated in our accounts,
that is, as far as supplies go a have to g0
through all of our figures for the year and determine which supplies
were used for physical education, intramurals and which for varsity
athletics. We get from the regular college budget and from physical
education fees about $2400 a year to be used for supplies and equip-
ment and upkeep. The rest of our money comes from athletic receipts
and is so designated in ovr accounts.

Including all students in the college and extluding salar-
ies I believe we spend somewhere in the neighborhood from $1 to 91,15
per student on physical education and intramurals. This, me course,
is exclusive of money spent for inter-collegiate athletics.

During the summer vacation when we have the time we plan to
analyze our accounts and separate the physical education and intra-
mural expenses from the varsity athletic expenses as closely as we can.

I hope that this will be of some value to you and give you
the figures that you want,

Respectfully yours,

SP. hek herve

Le P. Washburn, Director,
Physical Education for Men

LPW/bjn