# LCMS Convention Proceedings_St. Louis Missouri_1956_S252
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

251

SEMINARIES AND COLLEGES

it been clearly recognized that campus chapels and worship facilities
are an indispensable part of the ministerial and teacher-training
institutions of the church, whose primary objective is the spiritual
maturation of each and all of the future professional servants of
the church.

It is not your Board’s purpose to muster a disheartening array
of facts and practices, not to diminish in any way the gratitude
which is properly expressed to the individual contributors and to
the congregations of Synod who, motivated through the years by
the Lord who rules and overrules the church, have repeatedly and
persistently given of their money and goods for the establishment
and support of an adequate system of ministerial and teacher train-
ing. It is, however, necessary once again to point to the dilemma
that confronts both the Board for Higher Education and the col-
leges and seminaries, whose work and service it is bound to foster,
in meeting the pressing requirements of change and growth in
terms of the mounting and inescapable corresponding demands both
for adequate operating and for capital funds. Can the great demand
being voiced for a great increase of supply in pastoral and teaching
personnel and envisioned by the most conservative forecasts of
Synod’s short- and long-range needs be realized through the sys-
tematic provision of adequate funds? Can the necessary expend-
itures for plant-capacity expansion as well as for its continuing op-
eration be met by synodical funds generated in the traditional way?

Toward a Sounder Fiscal Policy and Practice

When Synod in 1947 adopted the Objectives of Ministerial
Training, it asserted the explicit principle that both the quanti-
tative and the qualitative goals of Synod’s training program must
determine the nature of the physical facilities provided and the
functions to be assigned for their use.

Since Synod adopted the Hausmann report and directed and
provided for the internal reorganization of each of its institutions,
the colleges and seminaries — almost uniformly — have succeeded
in introducing the basic type of business organization and manage-
ment necessary for the most effective kind of financial manage-
ment of the institutions. Introduction of unit organization was
the first step, followed by the gradual introduction of uniform
accounting policies and procedures as a preliminary to a cost-
accounting approach. Institutional business management has been
centralized. The Board for Higher Education has been successful
in adjusting the demands of a standard institutional fiscal year,
beginning on July 1 and ending on the next June 30, with the
synodical fiscal year which begins on February 1 and closes on
the following January 31. Most important has been the develop-

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