# LCMS Convention Proceedings_St. Louis Missouri_1926_S223
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

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Ev. Luth. Synod of Missouri, Ohio, and Other States. 1926, 209

Effective Date of Appropriations.
(German Report, p. 301.)

Synod’s fiscal business has had considerable attention during
recent years, and numerous practises have been adopted tending to
make it more efficient. Primarily, Synod has endeavored to bring
its offerings, or receipts, up to the expected necessary disbursements.
The latter, in turn, are established by a budget, which is prepared
annually by the Board of Directors after a careful survey of the
field and much correspondence with Synod’s various boards and com-
missions. If it is to serve its purpose, such a budget must be
accepted by the Districts and members of Synod as a true and cor-
rect presentation of Synod’s needs in so far as it is humanly possible
to establish them. Much progress has been made in this regard, the
budget now being generally accepted. The Districts, as a whole, are
approving it by incorporating in it their District budgets, thus bring-
ing it to the official attention of all congregations and missions.

Following established precedent, the budget is fixed for a fiscal
year. In order not to cause any disturbance, Synod should be mind-
ful of this fact and not make any appropriations to become effective
prior to the next fiscal year. If this is observed, the Board of Direc-
tors will have ample opportunity to incorporate such appropriations
in the regular budget. If, however, it is vitally necessary that appro-
priations be immediately available, then special means of financing
should be found. In order to insure such orderly practises in the
future, we respectfully submit the following resolution for your con-
sideration and eventual adoption: —

(A) Resolved, That appropriations made, or to be made, by any
Delegate Convention of Synod shall not become effective prior to the
beginning of the fiscal year next following the sessions of the Del-
egate Synod making such appropriations.

(B) Be it provided, however, that nothing contained in this
resolution shall be so construed as to affect any appropriations for
which the necessary funds are availahle or’ for which specific and
adequate means of financing have been provided.

Respectfully submitted,
Tueo. W. Eckuart, Financial Secretary.
St. Louis, Mo., April 9, 1926.
The Board of Directors approves this memorial.

On recommendation of Committee 15 the resolution given under
A and B was adopted.
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