# LCMS Convention Proceedings_St. Louis Missouri_1977_S144
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

144

RESOLUTIONS

Directors

A Controller

Assistant Treasurer(s), and

An executive secretary for medica] missions

Such other personnel as the Board of Directors

feels it requires to perform its
responsibilities.

b. The Board of Directors, after consultation with
the respective synodical board or commission, shall
establish policies and conditions of employment of
all employees of the Synod and its various boards
and commissions.

c. The Board of Directors shall establish the
remuneration of elected synodical officers and of
staff personnel who report directly to it.

d. The Board of Directors shall appoint the
executive secretaries and staff members in cases
where there is no board or commission.

e. The Board of Directors shall provide a Per-
sonnel Director who shall be advisory to the boards,
commissions, and officers of the Synod upon their
request. He shall also, in cooperation with all boards,
commissions, and departments of the Synod, main-
tain current position descriptions; maintain
historical information on service, salary, and perfor-
mance evaluations; advise on salary schedules and
adjustments, also when annual performance
reviews, salary reviews, and personnel reap-
pointments are due; assist in employee training
programs; process applications for positions; and
maintain in cooperation with the Statistician an
adequate information file on persons who are eligible
and qualified for ministerial, teaching, literary, and
other duties in the church and make the resources of
this file available to congregations, Districts, and
other agencies of the Synod for purpose of selection,
call, or appointment.

2.93 Controller

a. The Controller shall be appointed by the Board
of Directors subject to the approval of the President
of the Synod. He shall be responsible to this board
and the President. The personnel of his department
shall consist of such assistants as may be approved
by the Board of Directors.

b. The Controller shall—

1. head the Department of Controllership and
supervise the personnel in this department in their
duties;

2. establish and prescribe uniform accounting
methods, budgetary classifications, internal controls,
and auditing procedures in and for all agencies of the
Synod and all its institutions, and in all of the
synodical Districts, for all operations including
Church Extension and other specific funds, and shall
receive from all agencies of the Synod and all its
institutions, and from all Districts, monthly and
annually their financial statements, consolidated
balance sheets, and operating statements, and copies
of the annual independent audits;

3. maintain on behalf of the Treasurer all
accounting records, including the general ledgers of
the Synod, which may feasibly and conveniently be
maintained in a centralized accounting department
of the Synod;

4. analyze and interpret accounting data, to
discover opportunities for economy, to anticipate
fiscal problems, and to develop cost standards;

5. administer the classification and authorized
disbursement of special funds of the Synod and
assist all departments for the purpose of achieving
economy and efficiency;

6. prepare, publish, or disseminate, in consulta-
tion with the synodical Treasurer, financial
statements and reports;

7. assemble and assist in the integration of the
synodical budget, assist in conforming expense

b. (Same)

c. The Board of Directors shall establish the
remuneration of elected synodical officers and of
staff personnel.

d. (Same)

e. The Board of Directors shall provide a Per-
sonnel Director who shall be advisory to the boards,
commissions, and officers of the Synod.

(Delete)