THE OHIO STATE UNIVERSITY Columbus Dre Forrest C. Allen, University of Kansas, Lawrence, Kansase Dear "Phog": Answering your letter of April 19, I should like to make this observation: The N.CeAeAe Basketball Tournament should be handled substantially as would the athletic business of any reputable college or universitye Expenses should be itemized so they are perfectly clear and understandable to any auditore I do not believe in this day and age that any athletid de«= partment permits an expense item of the character which you have mentioned, namely, "Miscellaneous expenses" so muche I feel that we, as a committee, in order to protect ourselves in this matter, should absolutely insist that any items which might be classified as miscellaneous, such as taxi cab fare, etce, must be definitely itemized as to amounts. I don't know of any other wey to handle this matter. I am very sure this method of procedure is the one which we will be held to by the Executive Committee of the N.C.A.A-, so insofar as I am authorized to rule on this matter, you can consider that this letter is a ruling to the effect that we can't permit any unitemized ee items in our expense accountss After all, this whole matter is not one that should be handled particularly according to your views or mine, but it is rather a matter of being in accord with recognized sound financial practice in athletic matterse Very sincerely yours, (Signed ) "Ole" He Ge Olsen, Chairman, N.C.AceAe Basketball Tournament Committee.