LCMS Convention Proceedings St. Louis, Missouri — 1977, Sheet 135

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To Make Maximum Use
of Circuit Counselor

RESOLUTION 4-01A
Overtures 4-51, 4-52 (CW, pp- 158-159)

WHEREAS, The office of the Circuit Counselor has
historically and traditionally been one of importance in
our beloved Synod; and

WHEREAS, This office, when properly utilized, has
been and is of great value; and

WHEREAS, The tensions and needs of our day make
the effective functioning of this office even more
crucial, in terms of service both to congregations and
Districts and to the Synod; therefore be it

Resolved, That this convention recognize the valued
contribution Circuit Counselors make to the life of the
church; and be it further

Resolved, That the Synod and its Districts make
greater use of the Circuit Counselor in communicating
the needs of the parish pastor and the person in the pew
to Districts and the Synod and in communicating the
work and the needs of the Synod and its Districts to the
congregations in the circuit; and be it further

Resolved, That special attention be given to the need
to make the circuit pastoral conference a supportive
association for its pastors; and be it finally

Resolved, That the Task Force on Constitution,
Bylaws, and Structure be urged to strengthen the role of
the Circuit Counselor and that District Presidents and

ee

PRESENT WORDING
2.85 Financial Duties

141

4. ADMINISTRATION

other synodical officers make optimum use of this
office.

Action: Adopted (. 3).

To Rearrange
Financial Responsibilities

RESOLUTION 4-02A-1
Overture 4-47 (CW, pp. 153—158)

WHEREAS, The financial and accounting procedures
of the Synod are an important function of the Board of
Directors; and

WHEREAS, Increasing federal and state regulations
of trust, pension, and investment funds, and changing
generally accepted accounting principles require that
all accounting records and financial procedures of the
Synod meet established standards; therefore be it

Resolved, That the Board of Directors, the
Treasurer, and other financial officers of the Synod
convene a meeting of District fiscal representatives to
review and establish the procedures in working
together in these areas; and be it further

Resolved, That the Synod’s procedures as to accoun-
ting, budgeting, and auditing be amended to conform
with the necessities of increasing federal and state

regulations and changing accounting principles; and
be it finally

Resolved, That these resolutions be implemented
through the following Bylaw changes:

PROPOSED WORDING
2.85 Financial Duties

a. Accounting Procedure

1. The Board of Directors shall establish and
prescribe uniform accounting procedures an
systems, financial reporting, and budgeting
classifications in and for all boards, commissions,
agencies, and institutions of the Synod. Such
procedures and systems shall apply to all operations,
including Church Extension, Worker Benefit Plans,
and all specific funds. The Board of Directors shall,
through the Accounting Department, receive from all
agencies, institutions, oards, and commissions
periodic financial statements, consolidated balance
sheets, and operating statements.

2. Districts shall to the extent possible publish
their quarterly and annual reports in the Synod’s
standard reporting format and transmit to the
Synod’s Accounting Department such reports for use
in preparing consolidated financial statements.
Districts shall be encouraged to use the Synod’s
procedures as described in paragraph 1 above.

3. The Board of Directors shall provide an
Accounting Department which shall, in accordance
with policies and procedures established by the
board, maintain on behalf of the Treasurer (cf. Art.
XI, E, of the Synod’s Constitution, “Duties of the
Treasurer”) all accounting records for all fund
classifications of the Synod (exclusive of the Dis-
tricts, except where legally required), including the