# LCMS Convention Proceedings_St. Louis Missouri_1953_S306
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

306 CONSTITUTIONAL MATTERS

New paragraphs to be added: ;

t. The Board of Directors shall establish and prescribe s
practices relating to all accounting matters and procedures
co-ordination of systems, including forms, records, reports,
procedures of every agency or organization receiving subsi
matters relating to educational institutions, consultation s
had with the Board for Higher Education in establishing. :
standard practices so that they may conform to the requiren
of accrediting associations and governmental agencies.

u. The Board of Directors, through the office of its Con
in consultation with the Board for Higher Education, on th
of reasonable and generally accepted accounting practices,’
establish and prescribe uniform accounting methods, financial
trols, and budgetary classifications for each of the educatio ,
stitutions of Synod.

6.141 Uniform Accounting Methods

66,499

(to be deleted because replaced by “u” above)

The Board for Higher Education, in consultation with}
Board of Directors, shall establish and prescribe, on the bh
reasonable and generally accepted educational practice, w
accounting methods, financial controls, budgetary classifica’
and allocations for operating income and costs and for capi
vestments of each of the educational institutions of Synod.

Boarp oF Directors
M. F. Krerzmann, Secret

[503]
Reconsider Former Memorial re Creation
of New Districts

We memorialize Synod to reconsider the memorial of
Synod on page 535, No. 518, dealing with matters pertainin;
creation of new synodical Districts and the consolidation of old

Tye Concorpra Circuit PAstoraL Co
Rev. R. J. Deve, Secretary