LCMS Convention Workbook St. Louis, Missouri — 1983, Page 128

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128 ADMINISTRATION AND PROGRAM IMPLEMENTATION

request funds from the pledges available to the national level
and the District opportunities must then be viewed on an
_ overall priority basis. Such a concept has been discussed at a
variety of meetings without a great deal of enthusiasm being
generated. However, the time has come to agree on changes.
Elsewhere in this Workbook a variety of suggestions are made
to deal with this issue. I would encourage every delegate and
congregation to seriously consider necessary improvements in
the system of allocating available resources and of making
decisions on priorities in a more coordinated manner.

Seminaries/Colleges

In the past Workbooks your Treasurer has made sugges-
tions for changes in our system of higher education. Many
have wondered about the appropriateness of these suggestions,
although some have indicated support for the ideas that were
presented. My purpose in presenting such ideas resulted from
having served on the 1974—75 Task Force on Restructuring
Higher Education and the all too apparent lack of follow-
through of that and other reports on higher education. There is
no area within the Synod that has been studied more, but the
simple fact remains that little has been done to deal with the
basic issues that are before us.

The Lutheran Church—Missouri Synod has the capacity
and resources to support the colleges that we presently own.
However, most are too small to be separately administered and
to confront the growing competition for students and re-
sources. As the number of high school graduates declines in the
next decade, vast changes will be required in the delivery of
Christian higher education. Without drastic changes we will
find that the inadequate financing levels currently provided
will result in offering a less than acceptable curriculum to
students who realize they must perform in the more compli-
cated society of today. The Synod needs to empower someone to
deal with these problems as operational deficits at our colleges
are escalating and synodical support is decreasing to the point
where alternative support systems must be undertaken.

One of the primary purposes of forming a Synod has to do
with the training of pastors. Seminary education in the Synod
should be supported at a high level so that development
activities and fundraising staffs are not a part of the seminary
environment. While the colleges also need increased funding,
they are not serving a single purpose student body and haveat
least some access to local, state, and federal funding not
available to the seminaries.

The work of the Treasurer is more involved with seminaries
and colleges than is generally recognized. It is for this reason
that I am so bold to make the plea that decisions be made soon
so that the quality of our programs is not diminished due to
lack of resources, the svstems of accountability and responsi-
bility are clearly delineated, and the work of the Synod in this
area moves forward.

Summary

The blessings of almighty God have been showered upon
The Lutheran Church—Missouri Synod in ways that are
almost impossible to comprehend. The opportunities presented
to our Synod are vast and far-reaching. The capacity to
perform these tasks lies within the resources God has given to
our congregations and their members. Centralization of power
and bureaucracy must be avoided in the future as it has been in
the past! By the same token, however, sound planning, coordi-
nated services, and new ways of accomplishing the task placed
before us must be sought. Technology has advanced at a rapid
pace, and so must institutions like the Synod so that every
advantage can be taken of more effective and efficient ways of
managing the collective resources placed in our care.

In spite of very troubled times due to extremely high interest
rates and huge deficits, the work that the Synod elected me to
do has been most rewarding. The 1981 convention took a bold
step foward in redefining the role of the Treasurer in the area of
investments. Much effort has been put into implementing Res.
12-12, and I believe the wisdom of that decision will be richly
blessed in the future as every opportunity is sought to advance
the mission outreach of the Synod.

We praise God for sending us so many dedicated workers

who desire to have a part in dealing with the many require-
ments imposed upon us. The challenges before us are vast. Our
human inability to gather the necessary resources to accom-
plish all that God lays before us causes great frustration. While
we realize that He will accomplish with us what He pleases, we
also are mindful of the fact that as stewards we have a respon-
sibility to respond intelligently to the needs of the people of the
Synod to be in ministry. As changes are necessary in our
organizational structure and in the approaches to carrying out
our assignments, each of us needs to be prepared to accept such
changes for the greater good that is intended to be effected. As
the Synod is a “coming together of churches” and as a
congregation is the “coming together of individuals,” new
methods must be devised to present opportunities for mission
and ministry that respond to the stewardship responsibilities
of congregations and individuals. I believe a certain amount of
regrouping and reorganizing must be accomplished for us to be
effective in our mission challanges and pray that the Lord of
the church would lead the 1983 convention to be about that
task.

Norman D. Sell, Treasurer

10 Broscwas
St Locis. Missours 63102

Ernst & Whinney

ala 231-7700

Board of Directors
The Lutheran Church - Missouri Synod
St. Louis, Missouri

We have examined the balance sheets of The Lutheran Church - Missouri
Synod as of June 30, 1982, and the related statements of support and
revenue and expenses, changes in fund balances and changes in financial
position for the year then ended. Our examination was made in accordance
with generally accepted auditing standards and, accordingly, included
such tests of the accounting records and such other auditing procedures
as we considered necessary in the circumstances. The financial
Statements of Concordia Publishing House, used as the basis for recording
the Synod‘s equity in net assets of that entity, were examined by other
auditors whose report was furnished to us. Our opinion expressed herein,
insofar as it relates to the net asset value included for Concordia
Publishing House, is based solely on the report of the other auditors.

In our opinion, based on our examination and the report of other
auditors, the financial statements referred to above present fairly the
financial position of The Lutheran Church - Missouri Synod at June 30,
1982 and the results of its operations and changes in fund balances and
financial position for the year then ended, in conformity with generally
accepted accounting principles applied on a basis consistent with that of

the preceding year.
Grete v Whew rg

St. Louis, Missouri
October 8, 1982