LCMS Convention Proceedings St. Louis, Missouri — 1977, Page 214

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214

RESOLUTIONS

B. FISCAL REVIEW COMMISSION

9.11 Membership and Organization

a. The Fiscal Review Commission shall be
composed of the President of each District (or his
representative), one layman not in the employ of the
District who is knowledgeable in financial planning
and fiscal management, and one of the following: the
District Treasurer, the District Stewardship Chair-
man, the District Stewardship Executive. The
layman and his alternate shall be appointed by the
District Board of Directors for a term identical with
that of the District President. The District may at its
expense send additional nonvoting representatives
to the Fiscal Review Commission meetings. The
President, the Vice-Presidents, and the members of
the Board of Directors of the Synod shall be voting
members of the commission. The Administrative
Officer of the Board of Directors, the Controller, and
the Stewardship Counselor of the Synod shall be
advisory members of the commission.

b. The Fiscal Review Commission shall biennial-
ly elect a chairman and a secretary from its midst
who shall serve until their successors qualify. The
names of the members of the commission and their
addresses, the list of officers, and a copy of all
minutes shall be filed with the Secretary of the
Synod.

c. Responsibility for establishing the agenda,
determining procedures of the meeting, and carrying
out the duties and functions of the commission shall
be that of the elected officers of the commission.

9.13 Meetings

a. The commission shall meet annually.

b. Each District President shall send the names
and addresses of the commission members from his
District to the chairman of the commission im-
mediately after their election.

c. The Fiscal Review Commission chairman shall
convene a meeting of the commission by June 1 of
each year, to consider the proposed budget for the
following fiscal year and to share ideas on objec-
tives,programs, forecasts, priorities, and com-
munication devised for the Synod and District
boards of directors for their consideration in future
fiscal and programmatic planning and fund raising.

9.15 Duties and Functions

a. In the light of the synodically approved 2-year
work program the commission shall review the
annual synodical income-and-expenditure budgets
and examine programs. It shall receive budget
proposals from the Board of Directors, review them,
and establish the annual budget.

b. After the annual budget has been established
by the commission, the Board of Directors shall
provide for its implementation.

considered on a priority basis in relation to existing
programs and other proposed programs.

h. The biennial delegate convention of the Synod
shall adopt a 2-year comprehensive spending budget
for the next fiscal biennium beginning February 1
following the synodical convention which reflects
the mission, ministry, and stewardship performance
and potential of the Synod.

i. Following the convention, delegates in coopera-
tion with District stewardship departments and
circuit officials are encouraged to visit each con-
gregation in the electoral circuit to report and discuss
the program of the Synod, emphasizing the con-
gregational responsibility toward synodical and
District programs. Materials to assist with the
communication of the adopted spending budget and
work program shall be provided by the stewardship
department.

9.03 Budget Confirmation Procedure

a. It is the responsibility of the Districts to provide
information to its congregations concerning the
spending budget and work program of the District
and the Synod prior to the congregational budget-
setting meeting. The congregations are encouraged to
use synodical convention delegates, District conven-
tion delegates, and/or District staff personnel in this
communication process. District and synodical
stewardship boards shall provide materials to assist
in the process of communicating the adopted spen-
ding budgets and work programs of the District and
the Synod, as well as receive information and
suggestions for consideration by the respective
Boards of Directors and conventions. Such materials
shall be coordinated with the provisions of Bylaw
15.07.

b. The spending budget adopted by the conven-
tion shall be changed only to reflect unanticipated
circumstances. Necessary changes shall be proposed
by November 30 of each year and submitted in the
format and under the timetable prescribed by the
Board of Directors. The Council of Administrators
shall review the proposed changes and make
recommendations thereon to the Board of Directors.

c. By January 31 of each year the procedure
outlined in 9.02 b will be followed.

d. By February 15 of each year the Board of
Directors of the Synod shall review the commitments
from Districts and any proposed changes to the
spending budget together with the Council of Ad-
ministrators recommendations thereon. The board
shall then adopt a final budget forthe next fiscal year
provided such spending budget does not exceed the
total amount authorized by convention as adjusted
for inflation.

e. In the event commitments from Districts will
not support the total spending authorized by the
delegate convention as adjusted for inflation, the
Board of Directors may convene a meeting of the floor
committee and the District Presidents and Council of
Administrators, who together with the board will
review the synodical program and discuss the total
ministry being affected by the Synod and its Districts
so as to decide upon a course of action to resolve the
imbalance.