# LCMS Convention Proceedings_St. Louis Missouri_1944_S554
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

- Report of Board for, Higher Education 555

nd sculpture, of church architecture, etc., for the humanities
collection of music recordings. In this connection, though
‘instructional equipment, attention might be directed to the

5. Fuition Transfer to Synod

ition fees collected fram non-theological students are usually
nsmitted to Synod. However, special arrangements have been
for partial retention of fees by Oakland, Winfield,’ and Bronx-
‘None of these arrangements appear to be realistic or appropri-
der present conditions.

In;;Bronxville the current year collections are ‘retained for use in
he..foliowing year, and then the surplus is transmitted to Synod.
Chis; atrangement tends to encourage the complete expenditure of the

; ges. with small balances remaining for Synod to recompense it for ©
cost of added professors. Bronxville, on the other hand, is unable
oO build up reserves to carry it through years of small enrollments
d ‘thus must disperse its staff.

a At the schools having only pretheological courses and but few non-
; gical students the practice of remitting all tuition fees to Synod
e appropriate. At schools having general education a portion
‘the tuition fees will be required to pay for the added costs of
ns tructors and other services. However, in keeping with the ideals
xpressed in Part I of this report, Synod should not directly or indi-
tly carry the costs of general instruction. Since all of the schools |
laying general education now have more synodical professors than
re necessary for purely pretheological training, Synod is entitled to
ubstantial returns from. tuition fees.

In place of the current procedure of remitting balances, specific ,
airiounts due Synod should be determined on the basis of cost
analyses. These can be miade with no great difficulty if a revised
system of cost accounting is introduced at the colleges. ‘This is rec-
‘ommended in a later section. Under this plan Synod would enter
to an agreement with the schools, Periodically adjusted, on : the

-pensate Synod for the extra instructors it supplies.

The new accounting system would also provide a division for capital
s. This would show the annual additions to equipment resulting
rom general education. Where this equipment also serves the pre-
heological students—and_ it very frequently does and hence. often
makes it unnecessary for Synod eventually to supply it—reasonable
credits could be allowed on the sum due Synod. This would provide
a sounder and more businesslike arrangement to the advantage of
both the college and Synod. a '

-A.further benefit would be the improvement of budgetary con-
trols." And finally, the colleges would obtain a much better picture
of the costs to’ be passed on to the student in the form of tuition fees.