# LCMS Convention Proceedings_St. Louis Missouri_1956_S253
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

252 SEMINARIES AND COLLEGES

ment of a sound budgetary procedure, providing for pre-audit of
expenditures and followed by a competent external post-audit,
with intermediate budgetary controls. Even this would not have
been effective without the corresponding introduction of fund
accounting, providing as it does for self-balancing and independent
funds distinguishing current funds, loan funds, nonexpendable
endowment and annuity funds, plant funds, and agency funds.

More recently it has been possible to develop a plan of
grouping the buildings and facilities on each campus by function.
This grouping presupposes the use, for analysis and planning pur-
poses, of the basic distinction common in educational circles
between the educational plant and general facilities for the educa-
tional program proper and. in the so-called auxiliary plant.

The educational plant and general facilities for the educational
program include these elements:

A. A suitable and adequate campus and site, preferably large
enough to meet needs for future expansion.

B. Facilities for worship: the chapel.

C. Facilities for teaching and learning.

1. Classrooms.
. Faculty offices.
. The library.
. The laboratories.
. The auditorium.
. The physical-education plant.
. The health service center.
8. Special instructional facilities.

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D. Facilities for institutional administration, plant operation
and maintenance.

1. The administrative offices.

2. The heating plant.

3. Shops.

4. Storerooms.

E. The equipment of the educational plant.

The auxiliary plant, on the other hand, properly includes:
A. Facilities for student living.

1. The residence halls.

2. The dining hall and food service facilities.

3. Bookstores.

4. Student centers,

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