Officials of the Billy Graham Evangelistic Association report that mail arriving at the evangelist's Minneapolis headquarters supports his recent trip to Moscow by a 3-to-1 ratio.

In a statement prepared to counteract what he has called news media misrepresentation of some of his comments in the Soviet Union, Graham said that "most authorities in the field say there are more practicing Christians than Marxists" in the Soviet Union.

Graham was sharply criticized during a mid-May trip to the Soviet Union after he was quoted as saying, among other things, that he had seen no direct evidence of religious repression in Russia and that "there is a lot more freedom of religion in the Soviet Union than has been given the impression in the United States . . . ."

After returning from Moscow, Graham resumed his evangelistic crusade in New England, which included visits to eight major universities. Crusade officials report that 12 to 15 percent of Graham's audiences have been making "decisions for Christ," which is nearly double the usual rate at Graham meetings.

In its annual financial accounting, the Graham Association reported an income last year of $43.2 million -- an increase of $9 million over the previous year -- and expenses of about $40 million, up $8.5 million.