# LCMS Convention Proceedings_St. Louis Missouri_1944_S548 # Machine transcription, uncorrected — CHI Digital Archive (demonstration) f ‘ Report of Board for Higher Education 549 very prevalent deficiency is the absence of adequate geting procedures for the meal services. In most of the ‘ations the accounting for dining halls is inextricably interwoven with the educational accounts of the institutions. consequence, no clear-cut estimate of daily food costs is de. in advance; no periodic analysis is made to determine , the actual costs*of all foods for a thirty-day period; extrava- gant meals alternate with very cheap meals; not infrequently a sizable deficit appears at year’s end. The heaviest meal is usually served at noon, with classes following. soon thereafter. This only accentuates the mid- afternoon doldrums and encourages poor planning of suppers. Institutions serving-lunch at noon and dinner in the evening are highly satisfied with the change. Convenience of the “kitchen staffs is no good reason for not adopting this plan. “ Administration of Dining Halls - {at ‘the two teachers’ colleges is in the hands of the business At Edmonton a professor is in charge. At all other institu- he responsibility rests squarely on the presidents. In one way othe: ‘they maintain direct supervision of the cooks, at times ‘ menus, and directly purchase the food supplies. In all approve payment of bills and have large control over the ts'and the hiring of the personnel. They are present @ and can observe the preparation and serving of food. n'a position to make recommendations to the Board for ¢ the mechanical facilities for food preparation. On- the other hand, definite improvement is necessary at e schools. In our opinion this requires delegation of meal, on to another person who has or will rapidly acquire the ry competence. The very small schools are exceptions. ction IIT, Administration.) Deficits © ent : years—-preceding the war—a number of institutions ed very large deficits to grow in their dining-hall accounts. . all‘instances this could have’been avoided had there rade uate system of accounting (separation of meal services é educational costs in the books of account), proper food sstoreroom coritro] to make possible a periodic analysis of ts,/experienced purchasing folicies, adequate supervision of