# LCMS Convention Proceedings_St. Louis Missouri_1947_S227
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

SEMINARIES AND COLLEGES 225

RECOMMENDATIONS

1. That the Board for Higher Education be directed to make
such:a cost accounting system available for the consideration
of Synod’s Board of Directors and fiscal officers.

2. That the Board of Directors be directed to introduce a sys-
tem which is acceptable and adequate in the light of the
needs listed. ,

3. That payment of costs involved in introducing such a system
be authorized as an item separate from the budgets of the
individual institutions and the budget of the Board for

Higher Education.
ACTION

Upon recommendation of Committee 1 it was resolved:

1. That the Board for Higher Education be directed to make a
cost-accounting system available for the consideration of Synod’s
Board of Directors and fiscal officers;

2. That the Board of Directors be directed to introduce a sys~-
tem which is acceptable and adequate in the light of the needs
listed;

3. That payment of costs involved in introducing such a system
be authorized as an item separate from the budgets of the indi-
vidual institution and the budget of the Board for Higher Edu-
cation; .

4. That the local Board of Control be instructed to put into
operation the cost-accounting system authorized by the Board of
Directors.

VII. The Fort Wayne Lutheran High School

In accordance with the synodical instruction that the Lutheran
High School on the campus of Concordia College, Fort Wayne, Ind.,
be made the subject of further study (Proceedings, 1944, p. 442, 5),
your Board in co-operation with the authorities of the institution at

-Fort Wayne has again examined the situation created by the
synodical resolutions of 1935.

In 1935 Synod had before it a memorial which petitioned that
the congregations of Fort Wayne, be permitted to establish and
maintain a Lutheran High School on the campus at Concordia —
“to be built up around and merged with the academy at Concordia
College.” .

One of the large buildings of the College, Hanser Hall, was
almost entirely vacant at the time. The memorial set forth that
this building could be made usable at a moderate cost for class-
rooms, , offices, and other accommodations for as many as 300 stu-
dents. It likewise indicated that the Association desired to use

Proceedings, 1947 15