# LCMS Convention Workbook_St. Louis Missouri_1973_S174
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

174

SYNODICAL ADMINISTRATION

the operating and service divisions of the Synod
(Missions and Special Ministries: Higher Education:
Parish Services; Communications; General Staff
Services) ;

3. represent the Board of Directors on the Coun-
cil of Administrators:

4. exercise leadership in planning, budgeting,
and personal matters among the chairmen of all
the operating and service divisions of the Synod;

5. encourage and promote effectiveness and
economy through competent planning, good organi-
zation, and willing self-control:

6. promote the utilization of research facilities,
research data, and research conclusions in the for-
mation and integration of plans;

7. present integrated plans and budgets as pre-
pared by the Council of Administrators to the
Board of Directors and communicate to the board
the requests and inquiries of the agencies of the
Synod;

8. act as the agent of the Board of Directors in
conveying to the agencies of the Synod the deci-
sions of the board (copies of transmission to be
sent to the President and the Secretary of the
Synod) and act as its agent in supervising the ob-
servance of these decisions:

9. keep the board adequately informed on prog-
ress toward the development and execution of syn-
odically adopted plans and on the observance of
policies;

10. perform such other duties as may be assigned
to him by the Board of Directors:

11. report regularly to the Board of Directors
and to the President on the activities of his office.

2.93 Controller
b. The Controller shall —

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 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. conduct continual audits of svnodical ac-
counts: approve or prescribe and employ or super-
vise the employment of effective methods of con-
trolling expenditures:

6. administer the classification and authorized
disbursement of special funds of the Synod;

12. serve as custodian of salary and payroll rec-
ords: be responsible for the preparation and main-
tenance of salary schedules and payroll checks;
and assist in initiating periodic salary reviews;

13. cooperate with the Division of General Staff
Services, especially the personnel department and
central office service department, for the purpose of
achieving economy and efficiency;

ence to the operating and service divisions of the
Synod (Missions and Special Ministries; Higher
Education; Parish Services; Communications; Stew-
ardship; Administration) ;

4. (present 3)

5. (present 4)

6. (present 5)

7. (present 6)

8. (present 7)

9. act as the agent of the Board of Directors in
supervising the observance of its decisions as trans-
mitted to the agencies by the Secretary.

10. (present 9)

11. receive and review all audit reports on all
agencies of Synod as prepared by the Internal Audit
Department or independent certified public ac-
countants.

12. (present 10)

13. (present 11)

2.93 Controller
b. The Controller shall —

2. In cooperation, where applicable, with the
Administrative Officer of the Board of Directors,
establish and prescribe uniform accounting meth-
ods, budgetary classifications, and internal controls
in and for all agencies of the Synod and all its in-
stitutions, 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
audits by independent certified public accountants.

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

4. (Delete this paragraph)

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

12. serve as custodian of salary and payroll rec-
ords; be responsible for the preparation and main-
tenance of salary schedules and payroll checks; and
participate on the Synod’s salary review com-
mittee;

13. administer the purchasing function for the
Synod including centralized purchasing for the
Synod and its agencies where practical;