# LCMS Convention Workbook_St. Louis Missouri_1983_S128 # Machine transcription, uncorrected — CHI Digital Archive (demonstration) 128 ADMINISTRATION AND PROGRAM IMPLEMENTATION request funds from the pledges available to the national level and the District opportunities must then be viewed on an _ overall priority basis. Such a concept has been discussed at a variety of meetings without a great deal of enthusiasm being generated. However, the time has come to agree on changes. Elsewhere in this Workbook a variety of suggestions are made to deal with this issue. I would encourage every delegate and congregation to seriously consider necessary improvements in the system of allocating available resources and of making decisions on priorities in a more coordinated manner. Seminaries/Colleges In the past Workbooks your Treasurer has made sugges- tions for changes in our system of higher education. Many have wondered about the appropriateness of these suggestions, although some have indicated support for the ideas that were presented. My purpose in presenting such ideas resulted from having served on the 1974—75 Task Force on Restructuring Higher Education and the all too apparent lack of follow- through of that and other reports on higher education. There is no area within the Synod that has been studied more, but the simple fact remains that little has been done to deal with the basic issues that are before us. The Lutheran Church—Missouri Synod has the capacity and resources to support the colleges that we presently own. However, most are too small to be separately administered and to confront the growing competition for students and re- sources. As the number of high school graduates declines in the next decade, vast changes will be required in the delivery of Christian higher education. Without drastic changes we will find that the inadequate financing levels currently provided will result in offering a less than acceptable curriculum to students who realize they must perform in the more compli- cated society of today. The Synod needs to empower someone to deal with these problems as operational deficits at our colleges are escalating and synodical support is decreasing to the point where alternative support systems must be undertaken. One of the primary purposes of forming a Synod has to do with the training of pastors. Seminary education in the Synod should be supported at a high level so that development activities and fundraising staffs are not a part of the seminary environment. While the colleges also need increased funding, they are not serving a single purpose student body and haveat least some access to local, state, and federal funding not available to the seminaries. The work of the Treasurer is more involved with seminaries and colleges than is generally recognized. It is for this reason that I am so bold to make the plea that decisions be made soon so that the quality of our programs is not diminished due to lack of resources, the svstems of accountability and responsi- bility are clearly delineated, and the work of the Synod in this area moves forward. Summary The blessings of almighty God have been showered upon The Lutheran Church—Missouri Synod in ways that are almost impossible to comprehend. The opportunities presented to our Synod are vast and far-reaching. The capacity to perform these tasks lies within the resources God has given to our congregations and their members. Centralization of power and bureaucracy must be avoided in the future as it has been in the past! By the same token, however, sound planning, coordi- nated services, and new ways of accomplishing the task placed before us must be sought. Technology has advanced at a rapid pace, and so must institutions like the Synod so that every advantage can be taken of more effective and efficient ways of managing the collective resources placed in our care. In spite of very troubled times due to extremely high interest rates and huge deficits, the work that the Synod elected me to do has been most rewarding. The 1981 convention took a bold step foward in redefining the role of the Treasurer in the area of investments. Much effort has been put into implementing Res. 12-12, and I believe the wisdom of that decision will be richly blessed in the future as every opportunity is sought to advance the mission outreach of the Synod. We praise God for sending us so many dedicated workers who desire to have a part in dealing with the many require- ments imposed upon us. The challenges before us are vast. Our human inability to gather the necessary resources to accom- plish all that God lays before us causes great frustration. While we realize that He will accomplish with us what He pleases, we also are mindful of the fact that as stewards we have a respon- sibility to respond intelligently to the needs of the people of the Synod to be in ministry. As changes are necessary in our organizational structure and in the approaches to carrying out our assignments, each of us needs to be prepared to accept such changes for the greater good that is intended to be effected. As the Synod is a “coming together of churches” and as a congregation is the “coming together of individuals,” new methods must be devised to present opportunities for mission and ministry that respond to the stewardship responsibilities of congregations and individuals. I believe a certain amount of regrouping and reorganizing must be accomplished for us to be effective in our mission challanges and pray that the Lord of the church would lead the 1983 convention to be about that task. Norman D. Sell, Treasurer 10 Broscwas St Locis. Missours 63102 Ernst & Whinney ala 231-7700 Board of Directors The Lutheran Church - Missouri Synod St. Louis, Missouri We have examined the balance sheets of The Lutheran Church - Missouri Synod as of June 30, 1982, and the related statements of support and revenue and expenses, changes in fund balances and changes in financial position for the year then ended. Our examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The financial Statements of Concordia Publishing House, used as the basis for recording the Synod‘s equity in net assets of that entity, were examined by other auditors whose report was furnished to us. Our opinion expressed herein, insofar as it relates to the net asset value included for Concordia Publishing House, is based solely on the report of the other auditors. In our opinion, based on our examination and the report of other auditors, the financial statements referred to above present fairly the financial position of The Lutheran Church - Missouri Synod at June 30, 1982 and the results of its operations and changes in fund balances and financial position for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Grete v Whew rg St. Louis, Missouri October 8, 1982