LCMS, Accounting Department, 1970-present.

Collection Number: A-0012
Collection Size: 0.7 linear feet

HISTORICAL NOTE

The Accounting Department existed as a unit of the Division of Finance, Department of Controllership, Accounting Section in 1970. In 1972 it fell under the Board of Directors, Department of Controllership, Accounting Section.

The Controller was appointed by, and responsible to, the Board of Directors and the President. Duties of this office were many and included overseeing the financial affairs of synodical conventions, establishing uniform accounting methods and financial procedures for all agencies and institutions of the Synod and maintaining a centralized accounting department. The 1977 convention deleted the Controller position.

The 1977 Handbook of the LCMS states that the Board of Directors was responsible for establishing uniform financial accounting procedures and for providing an Accounting Department. All agencies reported to the Board of Directors through the Accounting Department. The department carried out many of the duties formerly assigned to the Controller, including the overseeing of convention expenses.

In 1978 the Accounting Department was listed as a component of the Division of Finance. From 1982 to 2002 the Lutheran Annual listed the Accounting Department under Other Service Units. Beginning with the 1995 Handbook, the Accounting Department was not listed in the index or provided with specific duties with the exception of managing the financial affairs of synodical conventions.

SCOPE AND CONTENT NOTE

The collection consists of reports generated by the Accounting Department, such as budgets and summary financial reports. The folders are organized into alphabetical order according to the type of report. The reports appear in chronological order within the folders.

DONOR INFORMATION

Additions are made to the collection on a regular basis as the Accounting Department sends materials to CHI.

FOLDER LIST

Box 1

f.1 Combined Financial Statements, 1991-92
f.2-4 Operating Budgets, 1970, 1971, 1976
f.5 Operating Budget Format, 1996
f.6-8 Program Budget Summary (Fiscal Year), 1989-90, 1992-94, 1996-98
f.9-12 Quarterly Financial Statements (unaudited), 1995-1998

Box 2

f.13-15 Quarterly Financial Statements (unaudited), 1999, 2001-2002
f.16-17 Summary Financial Statements (unaudited), 1993-1995