# LCMS Convention Proceedings_St. Louis Missouri_1947_S225
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

SEMINARIES AND COLLEGES 228

ACTION

Upon recommendation of Committee 1 Synod resolved:

1. That the Board for Higher Education be authorized to direct
a testing program annually;

2. That the Board for Higher Education be authorized to as-
semble, correlate, and file the results of any tests given by the col-
leges and seminaries;

3. That the Board for Higher Education be authorized to in-
clude in its budget and to refund to the respective school all costs
involved in the administration of the College Sophomore Testing
Program.

VI. Introduction of Cost Accounting

Your Board has given a great deal of attention to the Saginaw
Convention’s directive which calls for the introduction of a system
of cost accounting which will enable Synod to determine in detail
the cost of general education in our synodical institutions.

It is recognized that under current regulations all financial
policies and records are primarily a responsibility of the Board of
Directors and the Fiscal Office of Synod. A joint meeting of the
Board of Directors and the Board for Higher Education referred
this matter to the Committee on Colleges of the Board of Directors,
which was requested to work out a plan in consultation with
Prof, W. Gast of St. Louis and Mr. H. Siebern (New York account-
ant) and then to confer with Auditor A. W. Huge to see whether
it would fit into his system.

This group has experienced considerable difficulty in its search
for a system which will meet these requirements and at the same
time conform to the recommendations of the accrediting agencies.
The absence of a final decision on the status of general education
and the imminent building program which involves very sub-
stantial additions to the capital investments on various campuses
have made it difficult to judge the validity as well as the potential
problems involved in inttoducing one of the various suggestions
under consideration. However, it appears that a satisfactory plan
has now been developed, and it appears further that action taken
at the Centennial Convention will clarify the status of various
educational projects to a degree that will make it feasible to
introduce a workable plan.

Synod’s directive in the matter of regional accreditation con-
tributes to the urgency of making some such system of cost ac-
counting available at a very early date. In this respect the
Teachers Colleges deserve priority since their accreditation must
be achieved soon if Synod is not to find itself with a product which
cannot readily be used everywhere throughout the nation. Pri-