# LCMS Commission on Constitutional Matters Minutes_St. Louis Missouri_January 31 1996_S5
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

by virtue of his office) salaried by the Synod or by a District or other corporation organized by the Synod
shall be an elective member of the board. The executive officer of the board shall serve in an advisory
capacity, and those members of the Council of Administrators who are staff persons shall be available for
consultation.
3.191 Authority of the Board
a. The synodical Board of Directors shall have all the powers and duties which have been accorded to it
by the laws of the State of Missouri, the Articles of Incorporation of the Synod, the Constitution and
Bylaws of the Synod, and the resolutions of the national conventions of the Synod.
b. The synodical Board of Directors shall provide for the coordination of the policies and directives of
the Synod authorized by the Constitution, Bylaws, and resolutions, evaluate plans and policies, and
communicate to the appropriate boards and commissions suggestions for improvement. It also carries out
this responsibility through its membership on the Council on Mission and Ministry (Bylaw 3.940). The
Board of Directors shall discharge duties specifically assigned to it by resolutions of the Synod.
c. The synodical Board of Directors shall be vested with the general management and supervision of the
Synods business and legal affairs and also shall be authorized to take, on behalf of the Synod, any actions
not expressly or by reasonable implication delegated to other officers, corporations, councils, boards, or
commissions of the Synod.
d. The synodical Board of Directors shall allocate available funds to the various boards, commissions
and departments operating under corporate Synod and shall hold them accountable for use of such funds.
e. The synodical Board of Directors of The Lutheran Church-Missouri Synod shall receive periodic
reports on the operations of the various synod wide corporations, councils, boards, commissions, and
departments and shall have the light to call up for review, criticism, or suggestion any policy of a
corporation, council, board or commission of the Synod.
f. The synodical Board of Directors shall in accordance with Bylaw 3.185 approve the Articles of
Incorporation and Bylaws of the other synod wide corporations assuring themselves in the process that
adequate provision is made in such documents for the protection of property and the general management
and supervision of business affairs of those corporations.
g. The synodical Board of Directors shall appoint the "at-large" members of the other synod wide
corporate boards as provided for elsewhere in these Bylaws.
h. The synodical Board of Directors shall assure itself that accounting, budgeting and financial policies
for all corporations and legal entities comply with generally accepted accounting standards as prescribed by
the Financial Accounting Standards Board and the American Institute of Certified Public Accountants.
i. The synodical Board of Directors shall assure itself that audits are provided by internal auditors or
independent certified public accountants for all corporations and legal entities of the Synod and all its
institutions and districts and shall receive copies of the audit reports and interim financial statements.
j. The synodical Board of Directors shall assure itself that the operating budget and the audited financial
statements for synod wide corporate and legal entities are presented to the national convention.
k. The synodical Board of Directors shall be accountable to the national convention of the Synod for the
discharge of its duties.