Financial Records 1961-1986.

ArchivalResource

American Lutheran Church (1961-1987). Division for World Mission and Inter-Church Cooperation. Financial Records 1961-1986.

Financial Records 1961-1986.

http://www.worldcat.org/oclc/48166888

The collection contains the financial records of the Division of World Missions (DWM, 1960- 1972) and the Division for World Mission and Inter-Church Cooperation (DWMIC, 1973-1987) of The American Lutheran Church (TALC). They are arranged chronologically. Within years the records are separated into budgets, general ledger and program accounts, financial statements, and evaluations. This arrangement is also a chronological one. Budgets were first prepared, then accounts established and recorded, followed by a summary financial statement at the close of the year and evaluations of the year completed. The files for 1961-1971 contain only budgets and financial statements. The budget files contain proposed budgets as well as finalized budgets. Those of the DWMIC also contain correspondence between the DWMIC and the field, with detailed proposals, rationale, and measurement criteria presented for each project or country. They are divided within files by general area (such as evangelism, research, scholarships) or by country. Tabbed indices were left in place although tabs are frequently missing. The general ledger and program accounts files give lists of account numbers. They provide a quick visual summary of the projects undertaken in a given year. The financial statements give year-end accounts of receipts and disbursements. The financial year ended on January 31. The records are filed under the year prior to the closing date. Thus a year closing on January 31, 1972, is labeled 1971. The evaluations summarize progress and indicate whether the measurement criteria of the budget had been met. The 1975 files include a printed booklet of information about the projects. The chronological files are followed by three general files on devaluation of the dollar, notes receivable, and restricted accounts. Some of the folders of financial statements include information on restricted accounts as well. There is nothing to indicate who collected the records prior to 1971. Beginning in 1971 they were collected by Philip A. Jacobson, business administrator (called Director of Finance and Planning after 1982) of the DWMIC from 1971-1987. The correspondence is primarily between the area secretaries (James L. Knutson, Duane A. Olson, M. Douglas Swendseid, and John C. Westby, see TALC 14) and mission and church leaders on the field, with copies sent to Jacobson.

7 boxes.

Evangelical Lutheran Church in America Library, ELCA Library