# LCMS Convention Proceedings_St. Louis Missouri_1956_S254
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

SEMINARIES AND COLLEGES

B. Facilities for recreation and sports.
1. Indoor
2. Outdoor.

C. Facilities for instructional staff housing.
D. Facilities for service staff housing.
E. The equipment of the auxiliary plant.

As derived from Synod’s own experience with its institutions,
as well as from the related experience of other schools of higher
learning, your Board has sought to put into practice three prin-
ciples of plant operation and maintenance. The first is the principle
of multiple use, which suggests that, to the extent that it is not
detrimental to the achievement of the essential functions of the
institution or any of its facilities, its facilities should be put to
the highest degree and most varied kind of use. The second is the
principle of balanced development, according to which Synod and
each institution should seek to determine the optimum capacity
of students which can effectively be trained, as a given site is
developed through successive stages, and to provide that the cam-
pus and physical plant facilities necessary for this desirable
capacity level be developed in a balanced way. A third is the
principle of preventive maintenance which assumes that careful
planning and effective initial construction as well as continuing
operation should seek to provide for easy preventive maintenance
as more efficient and less costly than corrective maintenance after
neglect has taken place or damage has been done.

Current Income and Expense and Capital Funds and Outlay

A most useful distinction, for purposes of planning and operat-
ing the institutions of higher learning, is the distinction between
current income and expense on the one hand and capital funds
and outlay on the other. Current income consists of receipts during
the institution’s fiscal year that are available either for general
operations or for specific activities. In Synod’s institutions, capital
funds are needed to pay the cost of land, buildings, permanent
improvements other than buildings, and equipment which is
expected to serve the institution for a longer period of time.

As fiscal entities, schools, like churches, are not profit-making,
they are not asset-accumulating; they pay no taxes on their
corporate income; rather, they are spending institutions.

Acting as the agents of Synod, the Boards of Control of our
institutions are simultaneously in the position of trustee, owner,
and operator.

swe
PRIOR RL 7: pie AARON AIA! SAA td