LMC Manual 2018 /dKZ^ZDZ<^   ĞĂƌƌŽƚŚĞƌƐĂŶĚ^ŝƐƚĞƌƐŝŶŚƌŝƐƚŽƵƌ>ŽƌĚ͕  tĞĂƌĞŐůĂĚƚŽƉƌĞƐĞŶƚLJŽƵƚŚĞ>DDĂŶƵĂůϮϬϭϴ͘dŚĞDĂŶƵĂůĐŽŶƚĂŝŶƐƌĞƉŽƌƚƐ͕ƉŽůŝĐŝĞƐĂŶĚ ďƵĚŐĞƚƉůĂŶƐǁŚŝĐŚǁŝůůƐƵƉƉŽƌƚLJŽƵƌǁŽƌŬĐŽŶĐĞƌŶŝŶŐƚŚĞ>DŽƉĞƌĂƚŝŽŶƐŝŶϮϬϭϴ͘  &ŝƌƐƚ͕ǁĞƉƌĞƐĞŶƚƚŚĞ>DĂĚĚƌĞƐƐƉĂŐĞǁŝƚŚŽƵƌŽĨĨŝĐĞĐŽŶƚĂĐƚƐ͕ŝŶĨŽƌŵĂƚŝŽŶŽŶ>DďĂŶŬ ĂĐĐŽƵŶƚƐ ĂŶĚ >D ĂĐƌŽŶLJŵƐ͘ dŚĞŶ ĨŽůůŽǁ ƚŚĞ DĞŵŽƌĂŶĚƵŵ ŽĨ hŶĚĞƌƐƚĂŶĚŝŶŐ ĂŶĚ ƚŚĞ ŵŝŶƵƚĞƐŽĨƚŚĞϭϰƚŚ>DZŽƵŶĚdĂďůĞŝŶ/ƌŝŶŐĂ͘  &ƌŽŵƐĞĐƚŝŽŶϳͲϭϭ͕LJŽƵǁŝůůĨŝŶĚƚŚĞƐƉĞĞĐŚĞƐĂŶĚǁĞůĐŽŵŝŶŐĂĚĚƌĞƐƐĞƐĨŽůůŽǁĞĚďLJƚŚĞŵƵĐŚͲ ĂƉƉƌĞĐŝĂƚĞĚŬĞLJŶŽƚĞĂĚĚƌĞƐƐĂŶĚďŝďůĞƐƚƵĚŝĞƐ͘&ƵƌƚŚĞƌŵŽƌĞ͕ƚŚĞ>D^ĞĐƌĞƚĂƌLJZĞƉŽƌƚ͘  /ŶƚŚĞƐĞĐƚŝŽŶƐϭϮͲϯϬǁĞŚĂǀĞĐŽůůĞĐƚĞĚŵĂƚƚĞƌƐĐŽŶĐĞƌŶŝŶŐĨŝŶĂŶĐĞĂŶĚƉŽůŝĐLJ͘/ƚƐƚĂƌƚƐǁŝƚŚ ƚŚĞ>DƵĚŝƚĞĚƌĞƉŽƌƚĂŶĚĐŽŶƚŝŶƵĞƐǁŝƚŚƚŚĞ>DďƵĚŐĞƚ͕ƌĞƉŽƌƚƐŽŶĨƵŶĚƐ͕ƉƌŽũĞĐƚƐĂŶĚ ďŝůĂƚĞƌĂůƐƵƉƉŽƌƚ͘dŚĞƐĞƐĞĐƚŝŽŶƐĂƌĞĐŽŶĐůƵĚĞĚǁŝƚŚƚŚĞ>D&ŝŶĂŶĐŝĂůDĂŶƵĂů͘  ^ĞĐƚŝŽŶϯϭĐŽŶƚĂŝŶƐĂůŝƐƚŽĨŵŝƐƐŝŽŶĂƌLJƉĞƌƐŽŶŶĞů͘  &ƌŽŵƐĞĐƚŝŽŶϯϮͲϯϱǁĞŐĂƚŚĞƌĞĚŝŶĨŽƌŵĂƚŝŽŶĨƌŽŵ>d/ŶǀĞƐƚŵĞŶƚƐ͕ŝŶĐůƵĚŝŶŐƚŚĞƌĞǀŝƐĞĚ >dŚŽƵƐŝŶŐƉŽůŝĐLJ͕ƚŚĞ>dƵĚŝƚŝǀŝƐŝŽŶƌĞƉŽƌƚĂŶĚƚŚĞ>d^ƚƌĂƚĞŐŝĐWůĂŶĨŽƌϮϬϭϱͲϮϬϮϱ͘  /ŶƚŚĞůĂƐƚƚǁŽƐĞĐƚŝŽŶƐǁĞƉƌĞƐĞŶƚƚŚĞŶĂŵĞƐŽĨŽƵƌŽĂƌĚŵĞŵďĞƌƐĂŶĚĂůŝƐƚŽĨŶĂŵĞƐĂŶĚ ĂĚĚƌĞƐƐĞƐŽĨ>DŵĞŵďĞƌƐĂŶĚŽƚŚĞƌƌĞůĂƚĞĚŽƌŐĂŶŝnjĂƚŝŽŶƐ͘  tĞŚŽƉĞƚŚĂƚLJŽƵǁŝůůĨŝŶĚƚŚŝƐDĂŶƵĂůƵƐĞĨƵůĂŶĚŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚLJŽƵƌŶĞĞĚƐ͘   ƌƵƐŚĂ͕ĞĐĞŵďĞƌϮϬϭϳ   <ŽƌŶĞůŝĂ<ŝůŝĂŶ >D^ĞĐƌĞƚĂƌLJ

LMC MANUAL 2018 1 LMC MANUAL 2018 2 dĂďůĞŽĨŽŶƚĞŶƚƐ ϭ >DĚĚƌĞƐƐΘ>DĂŶŬĐĐŽƵŶƚƐ ϱ Ϯ >DĐƌŽŶLJŵƐΘdĞƌŵƐ ϳ ϯ DĞŵŽƌĂŶĚƵŵŽĨhŶĚĞƌƐƚĂŶĚŝŶŐ ϴ ϰ ZŽůůĂůůϭϰƚŚ>DZŽƵŶĚdĂďůĞϮϬϭϳ ϭϮ ϱ DŝŶƵƚĞƐŽĨƚŚĞϭϰƚŚZŽƵŶĚdĂďůĞϮϬϭϳ ϭϯ ϲ DĂƚƚĞƌƐƌŝƐŝŶŐĨƌŽŵϭϯƚŚZŽƵŶĚdĂďůĞϮϬϭϲ ϭϵ  ϳ >DChairperson’s Opening^ƉĞĞĐŚ Ϯϭ ϴ tĞůĐŽŵĞĚĚƌĞƐƐ–WƌĞƐŝĚŝŶŐŝƐŚŽƉ Ϯϱ ϵ ŝďůĞ^ƚƵĚŝĞƐ–ZĞǀ͘ƌ͘ůŝĞƐŚŝDƵŶŐƵƌĞ͕>t& Ϯϵ ϭϬ <ĞLJEŽƚĞĚĚƌĞƐƐ–ƌĐŚďŝƐŚŽƉƌ͘DƵƐĂWĂŶƚŝ&ŝůŝďƵƐ͕>Eͬ>t& ϯϳ ϭϭ >D^ĞĐƌĞƚĂƌLJZĞƉŽƌƚ ϰϲ  ϭϮ >DƵĚŝƚĞĚZĞƉŽƌƚϮϬϭϲ ϰϵ ϭϯ >DƵĚŐĞƚϮϬϭϴ ϴϮ ϭϰ >DsĞŚŝĐůĞ&ƵŶĚ ϴϵ ϭϱ >dhŶŝƚƐWƌŽŐƌĂŵ&ƵŶĚƵĚŐĞƚϮϬϭϴ ϵϭ ϭϲ WƌŽŐƌĂŵ&ƵŶĚWŽůŝĐLJ ϭϭϵ ϭϳ WƌŽŐƌĂŵ&ƵŶĚZĞƉŽƌƚΘ>dhŶŝƚƐƵĚŝƚ^ƚĂƚƵƐϮϬϭϳ ϭϮϭ ϭϴ >DƵĚŝƚ&ĞĞ^ƵƉƉŽƌƚ ϭϮϯ  ϭϵ &–ĂĐŚĞůŽƌŽĨŝǀŝŶŝƚLJ&ƵŶĚWŽůŝĐLJ ϭϮϰ ϮϬ ^ƚƵĚĞŶƚƐϮϬϭϳͬϮϬϭϴ ϭϮϳ Ϯϭ &dW–&ƵƌƚŚĞƌdƌĂŝŶŝŶŐWƌŽŐƌĂŵWŽůŝĐLJ ϭϮϵ ϮϮ &dWZĞƉŽƌƚϮϬϭϳ ϭϯϬ Ϯϯ K&–KƌŐĂŶŝƐĂƚŝŽŶĞǀĞůŽƉŵĞŶƚ&ƵŶĚWŽůŝĐLJ ϭϯϲ Ϯϰ K&ZĞƉŽƌƚϮϬϭϳ ϭϯϳ Ϯϱ &–ĂƉĂĐŝƚLJƵŝůĚŝŶŐ&ƵŶĚWŽůŝĐLJ ϭϯϴ Ϯϲ &ZĞƉŽƌƚϮϬϭϳ ϭϯϳ  Ϯϳ WƌŽũĞĐƚZĞƉŽƌƚƐϮϬϭϳ ϭϰϬ Ϯϴ ŝůĂƚĞƌĂů^ƵƉƉŽƌƚϮϬϭϳ ϭϰϭ Ϯϵ >D&ŝŶĂŶĐŝĂůDĂŶƵĂů ϭϰϵ  ϯϬ DŝƐƐŝŽŶĂƌLJWĞƌƐŽŶŶĞů ϭϲϱ  ϯϭ >d/ŶǀĞƐƚŵĞŶƚƐĂŶĚKƚŚĞƌDĂƚƚĞƌƐ ϭϲϴ ϯϮ >d,ŽƵƐŝŶŐWŽůŝĐLJ ϭϳϬ ϯϯ >dƵĚŝƚŝǀŝƐŝŽŶZĞƉŽƌƚ ϭϳϯ ϯϰ >d^ƚƌĂƚĞŐŝĐWůĂŶϮϬϭϱ–ϮϬϮϱ ϭϵϯ  ϯϱ >DŽĂƌĚDĞŵďĞƌƐ ϮϮϱ ϯϲ >ŝƐƚŽĨEĂŵĞƐĂŶĚĚĚƌĞƐƐĞƐ ϮϮϲ

LMC MANUAL 2018 3 LMC MANUAL 2018 4 >D–>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶdĂŶnjĂŶŝĂ  ĚĚƌĞƐƐ͗ >D W͘K͘Ždžϰϴϯ ƌƵƐŚĂͬdĂŶnjĂŶŝĂ tĞďƐŝƚĞ͗ǁǁǁ͘ůŵĐ͘Žƌ͘ƚnj ͲDĂŝů͗ŝŶĨŽΛůŵĐ͘Žƌ͘ƚnj  ͲDĂŝůĂŶĚDŽďŝůĞƉŚŽŶĞƐ͗ DƐ͘<ŽƌŶĞůŝĂ<ŝůŝĂŶ͕>D^ĞĐƌĞƚĂƌLJ DŽďŝůĞ͗нϮϱϱϳϰϱϭϴϮϴϭϴ ͲDĂŝů͗ůŵĐ͘ƐĞĐƌĞƚĂƌLJΛůŵĐ͘Žƌ͘ƚnj  Dƌ͘^ŝƌŝĞůŝWĂůůĂŶŐLJŽ͕ĚŵŝŶŝƐƚƌĂƚŝǀĞKĨĨŝĐĞƌ DŽďŝůĞ͗нϮϱϱϳϱϱϴϴϬϬϰϵ ͲDĂŝů͗ĂĚŵŝŶΛůŵĐ͘Žƌ͘ƚnj  ^ƌ͘&ůĂǀŝĂŶĂDĂƚŚĞǁdĞŵďĂ͕&ŝŶĂŶĐŝĂůKĨĨŝĐĞƌ DŽďŝůĞ͗нϮϱϱϳϱϱϲϲϲϴϳϬ ͲDĂŝů͗ĨŝŶĂŶĐĞΛůŵĐ͘Žƌ͘ƚnj  Dƌ͘dƵŵƐŝĨƵĂǀŝĚ͕KĨĨŝĐĞůĞƌŬĂŶĚƌŝǀĞƌ DŽďŝůĞ͗нϮϱϱϳϱϱϬϯϯϳϱϳ ͲDĂŝů͗ƚƵŵƐŝĨƵΛůŵĐ͘Žƌ͘ƚnj   >DE<KhEd^  ǀĂŶŐĞůŝƐĐŚĞĂŶŬĞ';hZĐĐŽƵŶƚͿ ĐĐŽƵŶƚEĂŵĞ͗ ^ĞŝĚůĞƌƐƚƌĂƐƐĞϲ >ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶdĂŶnjĂŶŝĂ Ͳϯϰϭϭϳ<ĂƐƐĞů͕'ĞƌŵĂŶLJ ĐĐŽƵŶƚEƵŵďĞƌ͗ϱϭϴϱϵϱϱ  >͗ϱϮϬϲϬϰϭϬ /͗'EK&ϭ<ϭ /E͗ϭϰϱϮϬϲϬϰϭϬϬϬϬϱϭϴϱϵϱϱ  ŝƚŝďĂŶŬ;h^ĐĐŽƵŶƚͿ ĐĐŽƵŶƚEĂŵĞ͗ ĂůƚŝŵŽƌĞƌĂŶĐŚEŽ͘ϳϮϭ >ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶdĂŶnjĂŶŝĂ ϲ^ƚ͘WĂƵů^ƚƌĞĞƚ ĐĐŽƵŶƚEƵŵďĞƌ͗ϭϳϱϴϲϯϳϴ ĂůƚŝŵŽƌĞ͕DϮϭϮϬϮ͕h^       ͗ϮϱϰϬϳϬϭϭϲ  E;d^ĐĐŽƵŶƚͿ ĐĐŽƵŶƚEĂŵĞ͗ EĂƚŝŽŶĂůĂŶŬŽĨŽŵŵĞƌĐĞ >ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶdĂŶnjĂŶŝĂ hŚƵƌƵZŽĂĚƌĂŶĐŚ ĐĐŽƵŶƚEƵŵďĞƌ͗ϬϭϰϭϬϯϬϬϰϬϱϬ W͘K͘ŽdžϯϬϬϰƌƵƐŚĂ͕dĂŶnjĂŶŝĂ ^t/&d͗E>ddyϬdϰ  < ĐĐŽƵŶƚEĂŵĞ͗ <ĂŶŬdĂŶnjĂŶŝĂ>ŝŵŝƚĞĚ >ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ ƌƵƐŚĂƌĂŶĐŚ ĐĐŽƵŶƚEƵŵďĞƌ;hZͿ͗ϯϯϬϬϱϰϲϴϵϯ W͘K͘ŽdžϰϲϬϱ͕ƌƵƐŚĂ͕dĂŶnjĂŶŝĂ ĐĐŽƵŶƚEƵŵďĞƌ;h^Ϳ͗ϯϯϬϬϳϲϲϰϮϳ ^t/&d͗<>dd ĐĐŽƵŶƚEƵŵďĞƌ;d^Ϳ͗ϯϯϬϭϬϰϳϲϴϴ

LMC MANUAL 2018 5 LMC MANUAL 2018 6 >DĐƌŽŶLJŵƐ

>d ǀĂŶŐĞůŝĐĂů>ƵƚŚĞƌĂŶŚƵƌĐŚŝŶdĂŶnjĂŶŝĂ EŽƌƚŚĞƌŶDĞŵďĞƌƐ  ĞŶƚƌĂůŝŽĐĞƐĞ Dt ĞƌůŝŶĞƌDŝƐƐŝŽŶƐǁĞƌŬ t ŽŵŵŽŶtŽƌŬ Ž^ ŚƵƌĐŚŽĨ^ǁĞĚĞŶ D ŝŽĐĞƐĞŽĨDĞƌƵ ED ED/^^/KE DZ ŝŽĐĞƐĞŝŶDĂƌĂZĞŐŝŽŶ >D ĂŶŝƐŚ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶ K ŽĚŽŵĂŝŽĐĞƐĞ  ǀĂŶŐĞůŝĐĂů>ƵƚŚĞƌĂŶŚƵƌĐŚŝŶŵĞƌŝĐĂ >s ĂƐƚŽĨ>ĂŬĞsŝĐƚŽƌŝĂŝŽĐĞƐĞ &>D &ŝŶŶŝƐŚǀĂŶŐĞůŝĐĂů>ƵƚŚĞƌĂŶDŝƐƐŝŽŶ /Z /ƌŝŶŐĂŝŽĐĞƐĞ >Dt >ĞŝƉnjŝŐDŝƐƐŝŽŶ < <ĂƌĂŐǁĞŝŽĐĞƐĞ Dt DŝƐƐŝŽŶŝŶĞtĞůƚ;ĂǀĂƌŝĂŶDŝƐƐŝŽŶͿ D EŽƌǁĞŐŝĂŶ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶ >d >ĂŬĞdĂŶŐĂŶLJŝŬĂŝŽĐĞƐĞ ^D ^ǁĞĚŝƐŚǀĂŶŐĞůŝĐĂůDŝƐƐŝŽŶ D DďƵůƵŝŽĐĞƐĞ hD hŶŝƚĞĚǀĂŶŐĞůŝĐĂůDŝƐƐŝŽŶ D' DŽƌŽŐŽƌŽŝŽĐĞƐĞ s>< hŶŝƚĞĚǀĂŶŐĞůŝĐĂů>ƵƚŚĞƌĂŶŚƵƌĐŚŽĨ'ĞƌŵĂŶLJ Dt DǁĂŶŐĂŝŽĐĞƐĞ DKĞ ǀĂŶŐĞůŝĐĂů>ƵƚŚĞƌĂŶŚƵƌĐŚŝŶEŽƌƚŚĞƌŶ'ĞƌŵĂŶLJͲ E EŽƌƚŚͲĞŶƚƌĂůŝŽĐĞƐĞ ĞŶƚƌĞĨŽƌ'ůŽďĂůDŝŶŝƐƚƌŝĞƐĂŶĚĐƵŵĞŶŝĐĂůZĞůĂƚŝŽŶƐ E EŽƌƚŚĞƌŶŝŽĐĞƐĞ E EŽƌƚŚͲĂƐƚĞƌŶŝŽĐĞƐĞ KƚŚĞƌ Et EŽƌƚŚͲtĞƐƚĞƌŶŝŽĐĞƐĞ DŽh DĞŵŽƌĂŶĚƵŵŽĨhŶĚĞƌƐƚĂŶĚŝŶŐ W WĂƌĞŝŽĐĞƐĞ Zd ZŽƵŶĚdĂďůĞ Zh/ ZƵǀƵŵĂŝŽĐĞƐĞ & ĂĐŚĞůŽƌŽĨŝǀŝŶŝƚLJ&ƵŶĚ ^ ^ŽƵƚŚͲĞŶƚƌĂůŝŽĐĞƐĞ & ĂƉĂĐŝƚLJƵŝůĚŝŶŐ&ƵŶĚ ^ ^ŽƵƚŚĞƌŶŝŽĐĞƐĞ &dW &ƵƌƚŚĞƌdƌĂŝŶŝŶŐWƌŽŐƌĂŵ ^ ^ŽƵƚŚͲĂƐƚĞƌŶŝŽĐĞƐĞ K& KƌŐĂŶŝƐĂƚŝŽŶĞǀĞůŽƉŵĞŶƚ&ƵŶĚ ^>s ^ŽƵƚŚͲĂƐƚŽĨ>ĂŬĞsŝĐƚŽƌŝĂŝŽĐĞƐĞ d& dŚĞŽůŽŐŝĐĂůĚƵĐĂƚŝŽŶ&ƵŶĚ ^t ^ŽƵƚŚͲtĞƐƚĞƌŶŝŽĐĞƐĞ d ŚƌŝƐƚŝĂŶŽƵŶĐŝůŽĨdĂŶnjĂŶŝĂ h< hůĂŶŐĂ<ŝůŽŵďĞƌŽŝŽĐĞƐĞ ^^ ŚƌŝƐƚŝĂŶ^ŽĐŝĂů^ĞƌǀŝĐĞƐŽŵŵŝƐƐŝŽŶ dZ^ dĂŶŐĂŶLJŝŬĂŚƌŝƐƚŝĂŶZĞĨƵŐĞĞ^ĞƌǀŝĐĞ >d/ŶƐƚŝƚƵƚŝŽŶƐ >:^ >ƵƚŚĞƌĂŶ:ƵŶŝŽƌ^ĞŵŝŶĂƌLJ >Z >ƵƚŚĞƌĂŶZĂĚŝŽĞŶƚƌĞ >h/K >ƵƚŚĞƌĂŶ/ŶǀĞƐƚŵĞŶƚŽŵƉĂŶLJ D^ DǁĂŶŐĂ^ĐŚŽŽůĨŽƌƚŚĞĞĂĨ E^ EũŽŵďĞ^ĐŚŽŽůĨŽƌƚŚĞĞĂĨ E^, EĞǁ^ĂĨĂƌŝ,ŽƚĞů dhD dƵŵĂŝŶŝhŶŝǀĞƌƐŝƚLJDĂŬƵŵŝƌĂ

dĞƌŵƐƵƐĞĚĂƚ>D

dĞƌŵ džƉůĂŶĂƚŝŽŶ ŝůĂƚĞƌĂůƐƵƉƉŽƌƚ ^ƵƉƉŽƌƚƚŽ>dďƵƚŶŽƚŝŶƚŚĞ>DďƵĚŐĞƚ͘WůĂŶŶŝŶŐ͕ŶĞŐŽƚŝĂƚŝŽŶƐĂŶĚƌĞƉŽƌƚŝŶŐ ŝƐĚŽŶĞďĞƚǁĞĞŶŝŶǀŽůǀĞĚƉĂƌƚŶĞƌƐ͘ ĞƐŝŐŶĂƚĞĚĨƵŶĚƐ ĞƐŝŐŶĂƚĞĚĐŽŶƚƌŝďƵƚŝŽŶƚŚƌŽƵŐŚ>DďƵĚŐĞƚůŝŬĞsĞŚŝĐůĞ&ƵŶĚ͕&ĂŶĚ ZĞƚŝƌĞŵĞŶƚ^ĐŚĞŵĞ&ƵŶĚ͘ &ƵƌƚŚĞƌdƌĂŝŶŝŶŐWƌŽŐƌĂŵ;&dWͿͲ'ƌŽƵƉdƌĂŝŶŝŶŐ &dWŝƐĂƚƌĂŝŶŝŶŐƉƌŽŐƌĂŵĂŝŵŝŶŐĂƚŵĞĞƚŝŶŐƐƉĞĐŝĨŝĐǁŽƌŬŝŶŐƌĞƋƵŝƌĞŵĞŶƚƐĂƐ guided by ELCT strategic plan 2015-2025. To build the capacity of ELCT employee’s ƉĞƌĨŽƌŵĂŶĐĞŝŶƌĞŐĂƌĚƚŽƚŚĞƌĞƋƵŝƌĞĚƐƚĂŶĚĂƌĚƐ͕ƐƚƌĞŶŐƚŚĞŶŝŶŐƚŚĞƵŶŝƚLJŽĨƚŚĞ ŚƵƌĐŚĂŶĚŶĞƚǁŽƌŬĂŵŽŶŐĚŝĨĨĞƌĞŶƚŚƵƌĐŚǁŽƌŬĞƌƐ͘ ĂĐŚĞůŽƌŽĨŝǀŝŶŝƚLJ&ƵŶĚ;&Ϳ dƌĂŝŶŝŶŐŽĨƉĂƐƚŽƌƐŝŶĂĐŚĞůŽƌŽĨŝǀŝŶŝƚLJ;ͿĂƚdƵŵĂŝŶŝhŶŝǀĞƌƐŝƚLJDĂŬƵŵŝƌĂ ;dhDͿ͘>DŝƐƐƵƉƉŽƌƚŝŶŐŽŶĞƐƚƵĚĞŶƚƉĞƌĞĂĐŚĚŝŽĐĞƐĞĞǀĞƌLJLJĞĂƌ͕ŝ͘Ğ͘Ă ĚŝŽĐĞƐĞŚĂǀĞŽŶĞƐƚƵĚĞŶƚŝŶĞǀĞƌLJLJĞĂƌĨƌŽŵ/Ͳs͘ WƌŽŐƌĂŵ&ƵŶĚ ^ƵƉƉŽƌƚƚŽ>dĐŽƌĞĂĐƚŝǀŝƚŝĞƐƚŚĂƚĂƌĞĨŝŶĂŶĐĞĚƚŚƌŽƵŐŚ>D͘dŚĞLJŝŶĐůƵĚĞ DŝƐƐŝŽŶΘǀĂŶŐĞůŝƐŵ͕dƌĂŝŶŝŶŐůĞƌŐLJ͕tŽŵĞŶĂŶĚŚŝůĚƌĞŶ͕ŝĂĐŽŶŝĂĂŶĚ ŚƌŝƐƚŝĂŶĚƵĐĂƚŝŽŶ͘ KŶŐŽŝŶŐWƌŽũĞĐƚƐ WƌŽũĞĐƚƐŝŶũŽŝŶƚƉůĂŶƐƚŚĂƚĂƌĞĨƵŶĐƚŝŽŶŝŶŐĂĐĐŽƌĚŝŶŐƚŽƉůĂŶƐ͘ sĞŚŝĐůĞ&ƵŶĚ WůĂŶƚŽƌĞŶĞǁŽŶĞǀĞŚŝĐůĞĚƵƌŝŶŐƐŝdžLJĞĂƌƉĞƌŝŽĚ͘

LMC MANUAL 2017 LMC MANUAL 2018 7 LMC MANUAL 2018 8 LMC MANUAL 2018 9 LMC MANUAL 2018 10 LMC MANUAL 2018 11 ROLL CALL - 14th LMC Round Table, 15th – 17th October 2017

͘sŽƚŝŶŐZĞƉƌĞƐĞŶƚĂƚŝǀĞƐ͕EŽƌƚŚĞƌŶDĞŵďĞƌƐ ͘KƚŚĞƌƌĞƉƌĞƐĞŶƚĂƚŝǀĞƐ͕EŽƌƚŚĞƌŶDĞŵďĞƌƐ ϭ DƐ͘:ŽƐĞƉŚŝŶĞ^ƵŶĚƋǀŝƐƚ K^ ϭ Dƌ͘ĂƌƐƚĞŶ^ŬŽǀŐĂĂƌĚͲ,Žůŵ >D Ϯ Dƌ͘>ŽƵŝƐtŝůůŝĂŵDƆůůĞƌĨŽƌƐ ED Ϯ ZĞǀ͘ĞďŽƌĂŚdƌŽĞƐƚĞƌ > ϯ Dƌ͘WĞƌďƐĞŶ:ƆƌŐĞŶƐĞŶ >D ϯ DƐ͘dĂŵŵLJ:ĂĐŬƐŽŶ > ϰ ZĞǀ͘ĞŶLJĂŵ<ĂƐƐĂŚƵŶ > ϰ ZĞǀ͘<Ăƚƌŝ,ćƌŬƂŶĞŶ &>D ϱ ZĞǀ͘,ćƌŬƂŶĞŶWĞŬŬĂ &>D ϱ DƐ͘ŶŶĂůĂĞƐƐŽŶ ^D ϲ ZĞǀ͘'ĞƌŚĂƌĚZŝĐŚƚĞƌ >Dt ϲ DƐ͘zǀŽŶŶĞDŵďĂŶĚŽ hD ϳ Dƌ͘ůĂƵƐ,Ğŝŵ Dt ϴ ZĞǀ͘ƌŝŬ:ŽŚĂŶƐƐŽŶ ^D ͘KƚŚĞƌƌĞƉƌĞƐĞŶƚĂŝǀĞƐ͕>d ϵ ZĞǀ͘ƌ͘EĂŐĂũƵDƵŬĞ hD ϭ Dƌ͘ƌŝŐŚƚŽŶ<ŝůůĞǁĂ >dͲt ϭϬ ZĞǀ͘,ĞŝŬĞ^ƉŝĞŐĞůďĞƌŐ DKĞ ϭ Dƌ͘>ŽĂƚĂ>ĂŝƐĞƌDƵŶŐĂLJĂ >dͲt Ϯ Dƌ͘DĂůůƵŵďŽt͘DĂůůƵŵďŽ >dͲt ƉŽůŽŐLJ ϯ ZĞǀ͘>ĂnjĂƌŽZŽŚŚŽ >dͲt ϭϭ ZĞǀ͘ƌ͘ZĞŝŶŚĂƌĚ<ĞĞƐ Dt ϰ ZĞǀ͘ZĂĐŚĞůdžǁĞƐƐŽ >dͲt ϭϮ Dƌ͘<ƌŝƐƚŽĨĨĞƌ^ĂĞǀƌĞ E>D ϲ Dƌ͘ůŝƐĂDŚĂŶĚŽ >dͲt ϭϯ ZĞǀ͘ƌ͘ŚƌŝƐƚŝŶĞ<Ğŝŵ s>< ϳ DƐ͘ǀĂůŝŶĞ<ŝũŽ >dͲt ϳ DƐ͘DĂƌLJ>ĂŝƐĞƌ >d ͘sŽƚŝŶŐƌĞƉƌĞƐĞŶƚĂƚŝǀĞƐ͕>dhŶŝƚƐ ϵ DƐ͘'ƌĂĐĞDƵƚĂďƵnjŝ >d ϭ WƌĞƐŝĚŝŶŐƉ͘ƌ͘&ƌĞĚƌŝĐŬ^ŚŽŽ t ϭϬ Dƌ͘ŵŵĂŶƵĞů^ŝŵďŽ >d Ϯ Ɖ͘ƌ͘ůĞdžDŬƵŵďŽ  ϯ Ɖ͘ůŝĂƐ<ŝƚŽŝEĂƐĂƌŝ D ͘>DƐƚĂĨĨ ϰ Ɖ͘DŝĐŚĂĞůĚĂŵ DZ ϭ DƐ͘<ŽƌŶĞůŝĂ<ŝůŝĂŶ >D ϱ Ɖ͘ƌ͘ůĞdž'ĞŚĂnjŝDĂůĂƐƵƐĂ  Ϯ Dƌ͘^ŝƌŝĞůŝWĂůůĂŶŐLJŽ >D ϲ Ɖ͘ŶĚƌĞǁ'ƵůůĞ >s ϯ ^ƌ͘&ůĂǀŝĂŶĂdĞŵďĂ >D ϳ Ɖ͘ůĂƐƚŽŶ'ĂǀŝůůĞ /Z ϰ Dƌ͘dƵŵƐŝĨƵĂǀŝĚ >D ϴ Ɖ͘ƌ͘ĞŶƐŽŶĂŐŽŶnjĂ < ϵ Ɖ͘ƌ͘/ƐƌĂĞůWĞƚĞƌDǁĂŬLJŽůŝůĞ d ϭ WƌĞƐŝĚĞŶƚ>t&ƌ͘DƵƐĂWĂŶƚŝ&ŝůŝďƵƐ>t& ϭϭ Ɖ͘EŝĐŽůĂƵƐEƐĂŶŐĂŶnjĞůƵ D Ϯ ZĞǀ͘ƌ͘ůŝĞƐŚŝDƵŶŐƵƌĞ >t& ϭϮ Ɖ͘:ĂĐŽďDĂŵĞŽŽůĞWĂƵůŽ D' ϭϯ Ɖ͘ŚĞĚŝĞů^ĞŶĚŽƌŽ Dt '͘'ƵĞƐƚƐ ϭϰ Ɖ͘ƌ͘^ŽůŽŵŽŶDĂƐƐĂŶŐǁĂ E ϭ Ɖ͘ƌ͘ĂǀŝĚdƐǁĂĞĚŝ >t&;^͘͘Ϳ ϭϱ Dƌ͘ƌƚŚƵƌEĚĞŶŐĞƌŝŽ^ŚŽŽ E Ϯ DƐ͘>ŽĞZŽƐĞDďŝƐĞ >t& ϭϲ ZĞǀ͘:ĂŵĞƐDǁŝŶƵŬĂ E ϯ Dƌ͘&Ğůŝdž:ŽƐĞƉŚ^ĂŵĂƌŝ >t& ϭϳ Ɖ͘ƌ͘ďĞĚŶĞŐŽ<ĞƐŚŽŵƐŚĂŚĂƌĂ Et ϰ ZĞǀ͘ĂŶŽŶDŽƐĞƐDĂƚŽŶLJĂ d ϭϴ Ɖ͘ŚĂƌůĞƐDũĞŵĂ W ϱ DƐ͘<ĂƚŚĂƌŝŶĂ^ĐŚŝůůŝŶŐ ƌĞĂĚĨŽƌ ϭϵ Dƌ͘ĂƌƚŚŽůŽŵĞǁDďǁŝůŽ Zh/ ƚŚĞtŽƌůĚ ϮϬ Ɖ͘/ƐĂLJĂDĞŶŐĞůĞ ^ Ϯϭ Ɖ͘>ƵĐĂƐDďĞĚƵůĞ ^ ϮϮ Ɖ͘ƌ͘ŵŵĂŶƵĞůDĂŬĂůĂ ^>s Ϯϯ Ɖ͘:ŽďDďǁŝůŽ ^t Ϯϰ Ɖ͘>ĞǀŝƐ^ĂŶŐĂ ^

ƉŽůŽŐLJ Ϯϱ Ɖ͘ŵŽŶ<ŝŶLJƵŶLJƵ K Ϯϲ Dƌ͘WŚŝůŽƌŝĂŶDƉĞŶĚĂLJĞ h<

EƵŵďĞƌŽĨsŽƚŝŶŐDĞŵďĞƌƐ͗ EŽƌƚŚĞƌŶDĞŵďĞƌƐ ϭϬ >dDĞŵďĞƌƐ Ϯϰ dŽƚĂů ϯϰ

LMC MANUAL 2018 12 ϭϰƚŚ>DZŽƵŶĚdĂďůĞ͕ϭϱƚŚ–ϭϳƚŚKĐƚŽďĞƌϮϬϭϳ

  >ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶdĂŶnjĂŶŝĂ ϭϰƚŚ>DZŽƵŶĚdĂďůĞ ϭϱƚŚ–ϭϳƚŚKĐƚŽďĞƌϮϬϭϳ >d–/ƌŝŶŐĂŝŽĐĞƐĞ  “ZĞĨŽƌŵĂƚŝŽŶŝŶƚŚĞĨƌŝĐĂŶŽŶƚĞdžƚ”   ^ƵŶĚĂLJ͕ϭϱƚŚKĐƚŽďĞƌϮϬϭϳ

ϭ͘ KƉĞŶŝŶŐΘtĞůĐŽŵĞ ϭ͘ϭ tŽƌƐŚŝƉŝŶŽŶŐƌĞŐĂƚŝŽŶƐŽĨƚŚĞ>d/ƌŝŶŐĂŝŽĐĞƐĞ  KŶ^ƵŶĚĂLJƚŚĞϭϱƚŚŽĨKĐƚŽďĞƌĂůů>DƉĂƌƚŝĐŝƉĂŶƚƐǁŚŽŚĂĚĂƌƌŝǀĞĚǁĞƌĞƚĂŬĞŶƚŽ  ĚŝĨĨĞƌĞŶƚĐŽŶŐƌĞŐĂƚŝŽŶƐŽĨƚŚĞ/ƌŝŶŐĂŝŽĐĞƐĞĨŽƌǁŽƌƐŚŝƉƐĞƌǀŝĐĞƐ͕ƉƌĞĂĐŚŝŶŐĂŶĚŐŝǀŝŶŐ  ƚŚĞ>DŐƌĞĞƚŝŶŐƐ͘  ϭ͘Ϯ KƉĞŶŝŶŐtŽƌƐŚŝƉ  dŚĞŽƉĞŶŝŶŐǁŽƌƐŚŝƉǁĂƐĐŽŶĚƵĐƚĞĚĂƚƚŚĞ>dĂƚŚĞĚƌĂůŝŶ/ƌŝŶŐĂŽŶ^ƵŶĚĂLJĂĨƚĞƌŶŽŽŶ  ƚŚĞϭϱƚŚŽĨKĐƚŽďĞƌϮϬϭϳ͘dŚĞƐĞƌǀŝĐĞǁĂƐůĞĚďLJŝƐŚŽƉůĂƐƚŽŶ'ĂǀŝůůĞ͘  ϭ͘ϯ tĞůĐŽŵĞĂĚĚƌĞƐƐĞƐ  dŚĞŝƐŚŽƉŽĨ/ƌŝŶŐĂŝŽĐĞƐĞůĂƐƚŽŶ'ĂǀŝůůĞǁĞůĐŽŵĞĚƚŚĞ>DZŽƵŶĚdĂďůĞĂŶĚĂůů  ŵĞŵďĞƌƐĂŶĚŐƵĞƐƚƐƚŽ/ƌŝŶŐĂ͘  dŚĞZĞŐŝŽŶĂůŽŵŵŝƐƐŝŽŶĞƌ͕DĂĚĂŵŵŝŶĂ:͘DĂƐĞŶnjĂ͕ŐĂǀĞƚŚĞŽĨĨŝĐŝĂůǁĞůĐŽŵĞƚŽ  /ƌŝŶŐĂZĞŐŝŽŶ͘  DŽŶĚĂLJ͕ϭϲƚŚKĐƚŽďĞƌϮϬϭϳ

Ϯ͘ /ŶƚƌŽĚƵĐƚŝŽŶ Ϯ͘ϭ͘ Chairperson’s Opening Speech  dŚĞ>DŚĂŝƌƉĞƌƐŽŶ͕ŝƐŚŽƉƌ͘/ƐƌĂĞůͲWĞƚĞƌDǁĂŬLJŽůŝůĞ͕ŚĞůĚŚŝƐŽƉĞŶŝŶŐƐƉĞĞĐŚ͘  dŚĞƐƉĞĞĐŚǁĂƐƌĞĐĞŝǀĞĚǁŝƚŚĂƉƉƌĞĐŝĂƚŝŽŶ͘;džŚŝďŝƚƉ͘ϮϭͿ  Ϯ͘Ϯ tĞůĐŽŵĞĂĚĚƌĞƐƐĂŶĚŽĨĨŝĐŝĂůŽƉĞŶŝŶŐďLJƚŚĞWƌĞƐŝĚŝŶŐŝƐŚŽƉ  dŚĞ>dWƌĞƐŝĚŝŶŐŝƐŚŽƉƌ͘&ƌĞĚƌŝĐŬ^ŚŽŽĚĞůŝǀĞƌĞĚĂǁĞůĐŽŵŝŶŐĂĚĚƌĞƐƐĂŶĚŽĨĨŝĐŝĂůůLJ  ŽƉĞŶĞĚƚŚĞŵĞĞƚŝŶŐ͘;džŚŝďŝƚƉ͘ϮϱͿ  Ϯ͘ϯ <ĞLJŶŽƚĞĚĚƌĞƐƐ  ƌĐŚďŝƐŚŽƉƌ͘DƵƐĂWĂŶƚŝ&ŝůŝďƵƐ͕ƚŚĞƌĐŚďŝƐŚŽƉŽĨƚŚĞ>ƵƚŚĞƌĂŶŚƵƌĐŚŽĨŚƌŝƐƚŝŶ  EŝŐĞƌŝĂ;>EͿĂŶĚWƌĞƐŝĚĞŶƚŽĨƚŚĞ>ƵƚŚĞƌĂŶtŽƌůĚ&ĞĚĞƌĂƚŝŽŶ͕ƉƌĞƐĞŶƚĞĚƚŚĞŬĞLJŶŽƚĞ  ĂĚĚƌĞƐƐŽŶ“Reformation in the African Context”͘dŚĞŬĞLJŶŽƚĞĂĚĚƌĞƐƐǁĂƐĐŽŶƚŝŶƵĞĚŽŶ  dƵĞƐĚĂLJĂƚĂƐĞĐŽŶĚƐĞƐƐŝŽŶ͘dŚĞƉĂƉĞƌǁĂƐƌĞĐĞŝǀĞĚǁŝƚŚĂƉƉƌĞĐŝĂƚŝŽŶ͘;džŚŝďŝƚƉ͘ϯϳͿ  Ϯ͘ϰ ZŽůůĂůů  dŚĞ>D^ĞĐƌĞƚĂƌLJƌĞĂĚƚŚĞŶĂŵĞƐŽĨǀŽƚŝŶŐĂŶĚŶŽŶͲǀŽƚŝŶŐŵĞŵďĞƌƐ͕ŐƵĞƐƚƐ͕ƐƉĞĂŬĞƌƐ  ĂŶĚ>DƐƚĂĨĨ͘dŚĞĞdžŝƐƚĞŶĐĞŽĨĂƋƵŽƌƵŵŚĂƐďĞĞŶǀĞƌŝĨŝĞĚ͘;džŚŝďŝƚƉ͘ϭϮͿ LMC MANUAL 2018 13

1 ϭϰƚŚ>DZŽƵŶĚdĂďůĞ͕ϭϱƚŚ–ϭϳƚŚKĐƚŽďĞƌϮϬϭϳ

 Ϯ͘ ϱ 'ƌĞĞƚŝŶŐƐĂŶĚhƉĚĂƚĞƐ  'ƌĞĞƚŝŶŐƐǁĞƌĞƌĞĐĞŝǀĞĚĨƌŽŵZĞǀ͘ĂŶŽŶDĂƚŽŶLJĂ͕'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJŽĨƚŚĞŚƌŝƐƚŝĂŶ  ŽƵŶĐŝůŽĨdĂŶnjĂŶŝĂ;dͿ͕ŝƐŚŽƉƌ͘ĂǀŝĚdƐǁĂĞĚŝ͕džĞĐƵƚŝǀĞŝƌĞĐƚŽƌŽĨƚŚĞ>ƵƚŚĞƌĂŶ  ŽŵŵƵŶŝŽŶŝŶ^ŽƵƚŚĞƌŶĨƌŝĐĂ;>h^Ϳ͕ƚŚĞŶĞǁŝƐŚŽƉůŝĂƐ<ŝƚŽŝEĂƐƐĂƌŝ;DĞƌƵ  ŝŽĐĞƐĞͿĂŶĚŶĞǁŝƐŚŽƉůĂƐƚŽŶ'ĂǀŝůůĞ;/ƌŝŶŐĂŝŽĐĞƐĞͿ͕ƚŚĞŶĞǁƌĞƉƌĞƐĞŶƚĂƚŝǀĞƐŽĨƚŚĞ  EŽƌƚŚĞƌŶDĞŵďĞƌƐZĞǀ͘ƌ͘DƵŬĞEĂŐĂũƵ;hDͿ͕:ŽƐĞƉŚŝŶĞ^ƵŶĚƋǀŝƐƚ;Ž^Ϳ͕>ŽƵŝƐ  tŝůůŝĂŵDƆůůĞƌĨŽƌƐ;EDͿĂŶĚWĞƌďƐĞŶ:ƆƌŐĞŶƐĞŶ;>DͿ͘^ǀĞŶĞƌŶŚĂƌĚ͕ŝƌĞĐƚŽƌ  ŽĨ>D͕dĂŵŵLJ:ĂĐŬƐŽŶ͕/ŶƚĞƌŶĂƚŝŽŶĂů>ĞĂĚĞƌƐŚŝƉĞǀĞůŽƉŵĞŶƚWƌŽŐƌĂŵŝƌĞĐƚŽƌ>  ĂŶĚ<ĂƚŚĂƌŝŶĂ^ĐŚŝůůŝŶŐĨƌŽŵƌĞĂĚŽĨƚŚĞtŽƌůĚĂůƐŽŐĂǀĞŐƌĞĞƚŝŶŐƐ͘ƌ͘ŚƌŝƐƚŝŶĞ<Ğŝŵ  ;s><ͿĂƉŽůŽŐŝnjĞĚĨŽƌŶŽƚďĞĞŶĂďůĞƚŽĂƚƚĞŶĚďƵƚƐĞŶƚŚĞƌŐƌĞĞƚŝŶŐƐƚŚƌŽƵŐŚĞĂĐŽŶ  ůĂƵƐ,Ğŝŵ͘  Ϯ͘ϲ ĐĐĞƉƚĂŶĐĞŽĨŐĞŶĚĂĂŶĚdŝŵĞ^ĐŚĞĚƵůĞ  dŚĞZŽƵŶĚdĂďůĞƌĞĐĞŝǀĞĚƚŚĞĂŐĞŶĚĂĨŽƌƚŚĞϭϰƚŚZŽƵŶĚdĂďůĞ͘dŚĞZdĂĐĐĞƉƚĞĚƚŚĞ  ĂŐĞŶĚĂĂŶĚƚŚĞƚŝŵĞƐĐŚĞĚƵůĞĂƐƉƌŽƉŽƐĞĚďLJƚŚĞďŽĂƌĚ͘  Ϯ͘ϳ ƉƉƌŽǀĂůŽĨϭϯƚŚZŽƵŶĚdĂďůĞDŝŶƵƚĞƐ  dŚĞZdǁĞŶƚƚŚƌŽƵŐŚƚŚĞŵŝŶƵƚĞƐŽĨƚŚĞϭϯƚŚZŽƵŶĚdĂďůĞ͕ǁŚŝĐŚǁĂƐŚĞůĚĂƚdƵŐŚŝŵďĞ  ŽŶĨĞƌĞŶĐĞĞŶƚƌĞŝŶDďĞLJĂŽŶϭϳƚŚͲϭϴƚŚKĐƚŽďĞƌϮϬϭϲ͘ ➢ dŚĞZŽƵŶĚdĂďůĞĂƉƉƌŽǀĞĚƚŚĂƚƚŚĞƉƌŝŶƚĞĚŵŝŶƵƚĞƐǁĞƌĞĂĐŽƌƌĞĐƚƌĞĐŽƌĚŽĨƚŚĞ ĚĞĐŝƐŝŽŶƐĂŶĚƉƌŽĐĞĞĚŝŶŐƐŽĨƚŚĞϭϯƚŚZŽƵŶĚdĂďůĞŽŶϭϳƚŚͲϭϴƚŚKĐƚŽďĞƌϮϬϭϲ͘  Ϯ͘ϴ DĂƚƚĞƌƐĂƌŝƐŝŶŐ  dŚĞ>D^ĞĐƌĞƚĂƌLJƉƌĞƐĞŶƚĞĚƚŚĞŵĂƚƚĞƌƐĂƌŝƐŝŶŐĨƌŽŵϭϯƚŚ>DZŽƵŶĚdĂďůĞϮϬϭϲŝŶ  DďĞLJĂ͘;džŚŝďŝƚƉ͘ϭϵͿ  ϯ͘ >D^ĞĐƌĞƚĂƌŝĂƚ ϯ͘ϭ ƉƉŽŝŶƚŵĞŶƚŽĨƚŚĞ>D^ĞĐƌĞƚĂƌLJ<ŽƌŶĞůŝĂ<ŝůŝĂŶ  dŚĞ>DŚĂŝƌƉĞƌƐŽŶƉ͘/ƐƌĂĞůͲWĞƚĞƌDǁĂŬLJŽůŝůĞŝŶƚƌŽĚƵĐĞĚDƐ͘<ŽƌŶĞůŝĂ<ŝůŝĂŶǁŚŽǁĂƐ  ĂƉƉŽŝŶƚĞĚĂƐƚŚĞŶĞǁ>D^ĞĐƌĞƚĂƌLJďLJƚŚĞ>DŽĂƌĚĂƚŝƚƐŵĞĞƚŝŶŐŝŶDĂƌĐŚϮϬϭϳ͘ ➢ dŚĞZŽƵŶĚdĂďůĞĂƉƉƌŽǀĞĚƚŚĞĂƉƉŽŝŶƚŵĞŶƚŽĨDƐ͘<ŽƌŶĞůŝĂ<ŝůŝĂŶĂƐƚŚĞŶĞǁ>D ^ĞĐƌĞƚĂƌLJĂŶĚĐŽŶŐƌĂƚƵůĂƚĞĚŚĞƌĨŽƌŚĞƌŶĞǁƉŽƐŝƚŝŽŶ͘  ϯ͘Ϯ >D^ĞĐƌĞƚĂƌLJZĞƉŽƌƚ  dŚĞ>D^ĞĐƌĞƚĂƌLJDƐ͘<ŽƌŶĞůŝĂ<ŝůŝĂŶƌĞĂĚŚĞƌĨŝƌƐƚƌĞƉŽƌƚĂƐ>D^ĞĐƌĞƚĂƌLJ͘/ƚǁĂƐ  ƌĞĐĞŝǀĞĚǁŝƚŚĂƉƉƌĞĐŝĂƚŝŽŶ͘;džŚŝďŝƚƉ͘ϰϲͿ  ϰ͘ ^ĐŚŽůĂƌƐŚŝƉWƌŽŐƌĂŵƐ ϰ͘ϭ &–ĂĐŚĞůŽƌŽĨŝǀŝŶŝƚLJ&ƵŶĚ  ůŝƐƚŽĨĂĐŚĞůŽƌŽĨŝǀŝŶŝƚLJƐƚƵĚĞŶƚƐĨŽƌƚŚĞĂĐĂĚĞŵŝĐLJĞĂƌϮϬϭϳͬϮϬϭϴǁĂƐƉƌĞƐĞŶƚĞĚ  ;džŚŝďŝƚƉ͘ϭϮϳͿ͘EŽƚŝĐĞĂďůĞǁĂƐƚŚĞŐĂƉďĞƚǁĞĞŶĨĞŵĂůĞĂŶĚŵĂůĞƐƚƵĚĞŶƚƐ͘ƐƚƌĂƚĞŐLJƚŽ  ĞŶĐŽƵƌĂŐĞĂŶĚƐƵƉƉŽƌƚŵŽƌĞǁŽŵĞŶŝƐŶĞĞĚĞĚ͘  ZĞĐĞŝǀĞĚĂƐŝŶĨŽƌŵĂƚŝŽŶ͘  

LMC MANUAL 2018 14

2 ϭϰƚŚ>DZŽƵŶĚdĂďůĞ͕ϭϱƚŚ–ϭϳƚŚKĐƚŽďĞƌϮϬϭϳ

 ϰ͘Ϯ  &–ĂƉĂĐŝƚLJƵŝůĚŝŶŐ&ƵŶĚ  tŝƚŚƚŚĞĂĐĂĚĞŵŝĐLJĞĂƌϮϬϭϲͬϮϬϭϳƚŚĞ&ǁĂƐĐůŽƐĞĚ͘ůŝƐƚŽĨƚŚĞůĂƐƚƐƚƵĚĞŶƚƐ  ďĞŶĞĨŝƚƚŝŶŐĨƌŽŵƚŚŝƐĨƵŶĚǁĂƐƉƌĞƐĞŶƚĞĚ͘;džŚŝďŝƚϭϯϳͿ  ZĞĐĞŝǀĞĚĂƐŝŶĨŽƌŵĂƚŝŽŶ͘  ϰ͘ϯ K&–KƌŐĂŶŝnjĂƚŝŽŶĞǀĞůŽƉŵĞŶƚ&ƵŶĚ  Dƌ͘:ƵůŝƵƐ^ĂĨĂƌŝĨƌŽŵDďƵůƵŝŽĐĞƐĞƐƚĂƌƚĞĚŚŝƐƐƚƵĚŝĞƐŝŶKĐƚŽďĞƌϮϬϭϳǁŝƚŚƚŚĞ  ĂĐĂĚĞŵŝĐLJĞĂƌϮϬϭϳͬϮϬϭϴ͘  dŚĞĚŝŽĐĞƐĞƐĂƌĞĐĂůůĞĚƵƉƚŽďƌŝŶŐƌĞƋƵĞƐƚƐĨŽƌƐƚƵĚĞŶƚƐďĞĐĂƵƐĞƚŚĞƌĞŝƐƐƚŝůůŵŽŶĞLJůĞĨƚ  ŝŶƚŚĞďƵĚŐĞƚŽĨϮϬϭϳĨŽƌƚŚŝƐĨƵŶĚ͘;džŚŝďŝƚƉ͘ϭϯϳͿ  ZĞĐĞŝǀĞĚĂƐŝŶĨŽƌŵĂƚŝŽŶ͘  ϰ͘ϰ &dW–&ƵƌƚŚĞƌdƌĂŝŶŝŶŐWƌŽŐƌĂŵ  Dƌ͘DĂůůƵŵďŽĨƌŽŵ>dͲŽŵŵŽŶtŽƌŬŐĂǀĞĂƌĞƉŽƌƚĂďŽƵƚ&dWŐƌŽƵƉƚƌĂŝŶŝŶŐƐƚŽƚŚĞ  Zd͘;džŚŝďŝƚƉ͘ϭϯϬͿ  dŚĞ&dWŝƐĂŐƌĞĂƚƐƵĐĐĞƐƐ͊ŶƵŵďĞƌŽĨǁŽƌŬƐŚŽƉƐƚŽŽŬƉůĂĐĞƚŚŝƐLJĞĂƌ͖ĂƉƉůŝĐĂƚŝŽŶƐ  ĐĂŵĞĨƌŽŵĐůƵƐƚĞƌƐǁŚŝĐŚĂƌĞĐŚĂŝƌĞĚďLJďŝƐŚŽƉƐ͘  ϱ͘ŝďůĞ^ƚƵĚLJΘǀĞŶŝŶŐĞǀŽƚŝŽŶ ϱ͘ϭ ŝďůĞ^ƚƵĚLJ  ZĞǀ͘ƌ͘ůŝĞƐŚŝLJŽDƵŶŐƵƌĞ͕ƌĞĂ^ĞĐƌĞƚĂƌLJĨŽƌĨƌŝĐĂ͕ĞƉĂƌƚŵĞŶƚĨŽƌDŝƐƐŝŽŶĂŶĚ  ĞǀĞůŽƉŵĞŶƚĂƚƚŚĞ>ƵƚŚĞƌĂŶtŽƌůĚ&ĞĚĞƌĂƚŝŽŶ;>t&Ϳ͕ůĞĚƚŚĞŝďůĞƐƚƵĚŝĞƐǁŝƚŚƚŚĞ  ƚŝƚůĞ͗“ZĞĨŽƌŵĂƚŝŽŶŝŶƚŚĞĨƌŝĐĂŶŽŶƚĞdžƚ͗ĐŚƵƌĐŚǁŝƚŚďĞĂƵƚŝĨƵůfeet”͘dŚĞůĞĂĚŝŶŐ  ǀĞƌƐĞƐǁĞƌĞĨƌŽŵZŽŵĂŶƐϭϬ͗ϭϭͲϭϱ͘ZĞǀ͘DƵŶŐƵƌĞĐŽŶƚŝŶƵĞĚǁŝƚŚŚĞƌďŝďůĞƐƚƵĚLJŽŶ  dƵĞƐĚĂLJŵŽƌŶŝŶŐ͘dŚĞŝďůĞƐƚƵĚŝĞƐǁĞƌĞǀĞƌLJŵƵĐŚĂƉƉƌĞĐŝĂƚĞĚ͘;džŚŝďŝƚƉ͘ϮϵͿ  ϱ͘Ϯ ǀĞŶŝŶŐĞǀŽƚŝŽŶ–/ƌŝŶŐĂŝŽĐĞƐĞ  dŚĞĞǀĞŶŝŶŐĚĞǀŽƚŝŽŶǁĂƐŚĞůĚďLJƚŚĞ/ƌŝŶŐĂŝŽĐĞƐĞ͘   dƵĞƐĚĂLJ͕ϭϳƚŚKĐƚŽďĞƌϮϬϭϳ ϲ͘ WƌŽŐƌĂŵ&ƵŶĚ ϲ͘ϭ WƌŽŐƌĂŵ&ƵŶĚZĞƉŽƌƚ  dŚĞ>D^ĞĐƌĞƚĂƌŝĂƚƉƌĞƐĞŶƚĞĚĂůŝƐƚŽĨƚŚĞƉĂLJŵĞŶƚƐƚĂƚƵƐŽĨƚŚĞWƌŽŐƌĂŵ&ƵŶĚĂŶĚ  ƚŚĞĂƵĚŝƚƐƚĂƚƵƐĂƐŽĨϭƐƚKĐƚŽďĞƌϮϬϭϳ͘;džŚŝďŝƚƉ͘ϭϮϭͿdŚĞ>DZŽƵŶĚdĂďůĞ  ĐŽŶŐƌĂƚƵůĂƚĞĚƚŚĞĚŝŽĐĞƐĞƐƚŽŝŵƉƌŽǀĞŝŶƚŚĞƵĚŝƚŝŶŐƉƌŽĐĞƐƐ͘&ƵƌƚŚĞƌŵŽƌĞ͕ƚŚĞZŽƵŶĚ  dĂďůĞƚŚĂŶŬĞĚƚŚĞ>dƵĚŝƚŝǀŝƐŝŽŶĨŽƌŝƚƐŚĂƌĚǁŽƌŬŝƚŚĂƐĚŽŶĞƐŽĨĂƌ͘  ZĞĐĞŝǀĞĚĂƐŝŶĨŽƌŵĂƚŝŽŶ͘  ϲ͘Ϯ ƵĚŝƚ&ĞĞ^ƵƉƉŽƌƚ  dŚĞ>D^ĞĐƌĞƚĂƌŝĂƚƉƌĞƐĞŶƚĞĚĂůŝƐƚǁŝƚŚĚŝŽĐĞƐĞƐǁŚŝĐŚƌĞĐĞŝǀĞĚƵĚŝƚ&ĞĞ^ƵƉƉŽƌƚ͘  ZĞĐĞŝǀĞĚĂƐŝŶĨŽƌŵĂƚŝŽŶ͘;džŚŝďŝƚƉ͘ϭϮϯͿ   LMC MANUAL 2018 15

3 ϭϰƚŚ>DZŽƵŶĚdĂďůĞ͕ϭϱƚŚ–ϭϳƚŚKĐƚŽďĞƌϮϬϭϳ

 ϳ ͘ >D&ŝŶĂŶĐĞ ϳ͘ϭ >DƵĚŝƚĞĚZĞƉŽƌƚϮϬϭϲ  dŚĞ>DƵĚŝƚZĞƉŽƌƚĨŽƌϮϬϭϲĂŶĚƚŚĞDĂŶĂŐĞŵĞŶƚ>ĞƚƚĞƌǁĞƌĞƉƌĞƐĞŶƚĞĚ  ;džŚŝďŝƚƉ͘ϰϵͿ͘   &ŽůůŽǁŝŶŐƚŚĞƉƌŽƉŽƐĂůĨƌŽŵ>DŽĂƌĚƚŚĞZŽƵŶĚdĂďůĞƌĞƐŽůǀĞĚ͗ ➢ dŽĂĐĐĞƉƚƚŚĞ^ƚĂƚĞŵĞŶƚŽĨWƌŽĨŝƚŽƌ>ŽƐƐĨŽƌƚŚĞLJĞĂƌĞŶĚĞĚϯϭƐƚŽĨĞĐĞŵďĞƌϮϬϭϲ͘ ➢ dŽĂĐĐĞƉƚƚŚĞ^ƚĂƚĞŵĞŶƚŽĨ&ŝŶĂŶĐŝĂůWŽƐŝƚŝŽŶĂƐĂƚϯϭƐƚĞĐĞŵďĞƌϮϬϭϲ͘ ➢ dŽĚŝƐĐŚĂƌŐĞƚŚĞ>D^ĞĐƌĞƚĂƌŝĂƚĂŶĚƚŚĞ>DŽĂƌĚŽĨƌĞƐƉŽŶƐŝďŝůŝƚŝĞƐĨŽƌƚŚĞƉĞƌŝŽĚ ŽĨϭƐƚŽĨ:ĂŶƵĂƌLJϮϬϭϲƚŽϯϭƐƚŽĨĞĐĞŵďĞƌϮϬϭϲ͘ ➢ dŽĞdžƉƌĞƐƐƚŚĂŶŬƐƚŽƚŚĞ>D^ĞĐƌĞƚĂƌŝĂƚĨŽƌƚŚĞŝƌŐŽŽĚǁŽƌŬ͘ ➢ dŽĞdžƉƌĞƐƐƚŚĂŶŬƐƚŽƚŚĞĂƵĚŝƚŽƌƐĨŽƌƚŚĞĂƵĚŝƚĨŽƌƚŚĞƉĞƌŝŽĚŽĨϭƐƚŽĨ:ĂŶƵĂƌLJϮϬϭϲƚŽ ϯϭƐƚŽĨĞĐĞŵďĞƌϮϬϭϲ͘  ϳ͘Ϯ͘ ƉƉŽŝŶƚƵĚŝƚŽƌƐĨŽƌ>DϮϬϭϳĂĐĐŽƵŶƚƐ  &ŽůůŽǁŝŶŐƚŚĞƌĞĐŽŵŵĞŶĚĂƚŝŽŶŽĨƚŚĞ>DŽĂƌĚ͕ƚŚĞZŽƵŶĚdĂďůĞƌĞƐŽůǀĞĚ͗ ➢ dŽĂƉƉŽŝŶƚsƵƐŝŶĞƐƐƐƐƵƌĂŶĐĞ^ĞƌǀŝĐĞƐĂŐĂŝŶƚŽĐŽŶĚƵĐƚƚŚĞϮϬϭϳĂƵĚŝƚŽĨ>D͘  ϳ͘ϯ >DƵĚŐĞƚϮϬϭϴ  dŚĞ>D^ĞĐƌĞƚĂƌLJƉƌĞƐĞŶƚĞĚƚŚĞ>DƵĚŐĞƚĨŽƌϮϬϭϴ͘;džŚŝďŝƚƉ͘ϴϮͿ  dǁŽŝƐƐƵĞƐǁĞƌĞƉŽŝŶƚĞĚŽƵƚ͗  >DŝƐĨĂĐŝŶŐĐŚĂůůĞŶŐĞƐďĞĐĂƵƐĞŽĨĐŽŶƚƌŝďƵƚŝŽŶĐƵƚƐďLJƚǁŽEŽƌƚŚĞƌŶDĞŵďĞƌƐ͕ďLJ ŽŶĞŽĨƚŚĞŵĂƐĞƌŝŽƵƐĐƵƚ͕ǁŚŝĐŚǁŝůůĂĨĨĞĐƚƚŚĞďƵĚŐĞƚƐĨƌŽŵϮϬϭϵŽŶǁĂƌĚƐ͘  dǁŽŶĞǁĨƵŶĚƐ–dŚĞŽůŽŐŝĐĂůĚƵĐĂƚŝŽŶ&ƵŶĚ;d&ͿΘ^ǁĂŚŝůŝdŚĞŽůŽŐŝĐĂů>ŝƚĞƌĂƚƵƌĞ &ƵŶĚ;^d>&ͿͲŚĂǀĞďĞĞŶŝŶĐůƵĚĞĚŝŶƚŽƚŚĞďƵĚŐĞƚŽĨϮϬϭϴǁŝƚŚŝŶƐĐŚŽůĂƌƐŚŝƉƐ͘   &ŽůůŽǁŝŶŐƚŚĞƉƌŽƉŽƐĂůĨƌŽŵƚŚĞ>DŽĂƌĚƚŚĞZŽƵŶĚdĂďůĞƌĞƐŽůǀĞĚ͗ ➢ dŽĂĐĐĞƉƚƚŚĞ>DϮϬϭϴďƵĚŐĞƚĂƐƉƌŽƉŽƐĞĚ͘  ϳ͘ϰ >DsĞŚŝĐůĞ&ƵŶĚ  dŚĞ>D^ĞĐƌĞƚĂƌLJƉƌĞƐĞŶƚĞĚƚŚĞůŝƐƚŽĨĚŝŽĐĞƐĞƐŽƌĚĞƌŝŶŐĂǀĞŚŝĐůĞĨŽƌϮϬϭϴĚƵĞƚŽƚŚĞ  ǀĞŚŝĐůĞƉŽůŝĐLJ͗>s͕t͕W͕^͕^t͘dŚĞ>dĐŽŶƚƌŝďƵƚŝŽŶƚŽƚŚĞsĞŚŝĐůĞ&ƵŶĚǁŝůů  ďĞĐĂůĐƵůĂƚĞĚŽŶĨŝǀĞǀĞŚŝĐůĞƐ͘dŚĞƌĞĨŽƌĞ͕ƚŚĞĂŵŽƵŶƚƚŽďĞƉĂŝĚďLJĞĂĐŚĚŝŽĐĞƐĞĂŶĚt  ŝŶϮϬϭϴǁŝůůďĞd^ϰ͘ϮϬϬ͘ϬϬϬ͘;džŚŝďŝƚƉ͘ϴϵͿ  ZĞĐĞŝǀĞĚĂƐŝŶĨŽƌŵĂƚŝŽŶ͘  ϴ͘ KƚŚĞƌZĞƉŽƌƚƐĂŶĚ/ƚĞŵƐ ϴ͘ϭ KŶŐŽŝŶŐWƌŽũĞĐƚƐZĞƉŽƌƚ  KŶŐŽŝŶŐƉƌŽũĞĐƚƐǁĞƌĞƌĞƉŽƌƚĞĚ͘dŚĞƚǁŽůĂƐƚƉƌŽũĞĐƚƐƐŚŽƵůĚďĞĐŽŵƉůĞƚĞĚĂƚƚŚĞĞŶĚŽĨ  ϮϬϭϳ͘dŚĞƚǁŽĚŝŽĐĞƐĞƐ–EŽƌƚŚĂƐƚĞƌŶŝŽĐĞƐĞΘŝŽĐĞƐĞŽĨDĂƌĂZĞŐŝŽŶ–ĂƌĞĂƐŬĞĚƚŽ  ďƌŝŶŐƚŚĞĨŝŶĂůƌĞƉŽƌƚƐ͘;džŚŝďŝƚƉ͘ϭϰϬͿ  ZĞĐĞŝǀĞĚĂƐŝŶĨŽƌŵĂƚŝŽŶ͘ 

LMC MANUAL 2018 16

4 ϭϰƚŚ>DZŽƵŶĚdĂďůĞ͕ϭϱƚŚ–ϭϳƚŚKĐƚŽďĞƌϮϬϭϳ

 ϴ ͘Ϯ ŝůĂƚĞƌĂůWƌŽũĞĐƚ>ŝƐƚ  dŚĞŝůĂƚĞƌĂůWƌŽũĞĐƚ>ŝƐƚǁĂƐƉƌĞƐĞŶƚĞĚ͘/ƚŝƐŝŵƉŽƌƚĂŶƚƚŽƐŚŽǁƚƌĂŶƐƉĂƌĞŶĐLJŽŶďŝůĂƚĞƌĂů  ĂůůŝĂŶĐĞƐĂŶĚƚŽŝŶĨŽƌŵĂďŽƵƚƉƌŽũĞĐƚƐƐŽƚŚĂƚƚŚĞLJĐĂŶďĞŝŶĚŝĐĂƚĞĚŝŶƚŚĞŝůĂƚĞƌĂů  WƌŽũĞĐƚ>ŝƐƚ͘;džŚŝďŝƚƉ͘ϭϰϭͿ  ZĞĐĞŝǀĞĚĂƐŝŶĨŽƌŵĂƚŝŽŶ͘  ϴ͘ϯ ƵƌƌĞŶƚ>ŝƐƚŽĨDŝƐƐŝŽŶĂƌLJWĞƌƐŽŶŶĞůĂŶĚsŽůƵŶƚĞĞƌƐ  ůŝƐƚŽĨŵŝƐƐŝŽŶĂƌŝĞƐĂŶĚǀŽůƵŶƚĞĞƌƐǁĞƌĞƉƌĞƐĞŶƚĞĚ͘;džŚŝďŝƚƉ͘ϭϲϱͿ  ZĞĐĞŝǀĞĚĂƐŝŶĨŽƌŵĂƚŝŽŶ͘  ϴ͘ϰ d&–dŚĞŽůŽŐŝĐĂůĚƵĐĂƚŝŽŶ&ƵŶĚ  dŚĞ>dDĞŵďĞƌƐƉƌĞƐĞŶƚĞĚƚŚĞŝƌĐŽŶĐůƵƐŝŽŶŽĨƚŚĞĚŝƐĐƵƐƐŝŽŶĂďŽƵƚd&͗  ĞƌƚŝĨŝĐĂƚĞĂŶĚŝƉůŽŵĂŝŶƚŚƌĞĞnjŽŶĂůĐŽůůĞŐĞƐ;DǁŝŬĂ͕<ŝĚƵŐĂůĂ͕ELJĂŬĂƚŽͿ  dǁŽƐƚƵĚĞŶƚƐƉĞƌĚŝŽĐĞƐĞ  &ƵŶĚŽĨϮϱϬDŝŽd^ƉĞƌLJĞĂƌ͖Ϯ͘ϱDŝŽd^ƉĞƌƐƚƵĚĞŶƚƉĞƌLJĞĂƌĞƐƚŝŵĂƚĞĚ  tŽƌŬŽƵƚĂĨŝŶĂŶĐĞƉůĂŶƚŽŵĂŬĞƚŚĞĨƵŶĚƐƵƐƚĂŝŶĂďůĞ  WŽůŝĐLJǁŝůůďĞǁŽƌŬĞĚŽƵƚďLJ>dĂƉƉƌŽǀĂůďLJ>DŽĂƌĚ  ^ƚĂƌƚŝŶŐŝŶĂĐĂĚĞŵŝĐLJĞĂƌϮϬϭϴͬϮϬϭϵ   ZĞĐĞŝǀĞĚĂƐŝŶĨŽƌŵĂƚŝŽŶĨŽƌĂĨŽůůŽǁƵƉĂŶĚŝŵƉůĞŵĞŶƚĂƚŝŽŶ͘  ϴ͘ϱ >d/ŶǀĞƐƚŵĞŶƚƐĂŶĚKƚŚĞƌDĂƚƚĞƌƐ  dŚĞƌĞƉŽƌƚĨƌŽŵ>dǁĂƐƉƌĞƐĞŶƚĞĚďLJDƌ͘>ŽĂƚĂ>ĂŝnjĞƌDƵŶŐĂLJĂ͕^'&ŝŶĂŶĐĞĂŶĚ  ĚŵŝŶŝƐƚƌĂƚŝŽŶ͘;džŚŝďŝƚƉ͘ϭϲϴͿ  DĂĞŶĚĞůĞŽĂŶŬŝƐŝŶƚŚĞƉƌŽĐĞƐƐŽĨƌĂŝƐŝŶŐĐĂƉŝƚĂůƚŽŐƌĂĚƵĂƚĞĨƌŽŵĂZĞŐŝŽŶĂů ĂŶŬƚŽĂŽŵŵĞƌĐŝĂůĂŶŬ͘ŝŽĐĞƐĞƐ͕ŚƵƌĐŚŝŶƐƚŝƚƵƚŝŽŶƐĂŶĚŵĞŵďĞƌƐŽĨƚŚĞ ŚƵƌĐŚĂƌĞŝŶǀŝƚĞĚƚŽďƵLJƐŚĂƌĞƐ  dŚĞ>DŚĂŝƌƉĞƌƐŽŶƉ͘DǁĂŬLJŽůŝůĞŝŶǀŝƚĞĚƚŚĞZŽƵŶĚdĂďůĞƚŽďƵLJƐŚĂƌĞƐĂƚ  DĂĞŶĚĞůĞŽĂŶŬĂƐŝŶǀĞƐƚŵĞŶƚƐ͕ĞǀĞŶĨŽƌEŽŶͲdĂŶnjĂŶŝĂŶƐ͘  ϴ͘ϲ͘ >d,ŽƵƐŝŶŐWŽůŝĐLJ  ŶƵƉĚĂƚĞĚŚŽƵƐŝŶŐƉŽůŝĐLJǁŝƚŚƌĞǀŝĞǁĞĚŚŽƵƐĞƌĞŶƚƐǁĂƐƉƌĞƐĞŶƚĞĚ͘;džŚŝďŝƚƉ͘ϭϳϬͿ  dŚĞZŽƵŶĚdĂďůĞƌĞƐŽůǀĞĚ͗ ➢ dŽĂĐĐĞƉƚƚŚĞƵƉĚĂƚĞĚƉŽůŝĐLJƚŽďĞŝŵƉůĞŵĞŶƚĞĚĨƌŽŵ:ĂŶƵĂƌLJϮϬϭϴŽŶǁĂƌĚƐ͘  ϴ͘ϳ >dƵĚŝƚŝǀŝƐŝŽŶZĞƉŽƌƚ  dŚĞƵĚŝƚŝǀŝƐŝŽŶZĞƉŽƌƚǁĂƐƉƌĞƐĞŶƚĞĚďLJDƌ͘ůŝƐĂDŚĂŶĚŽ͕ĂĐƚŝŶŐƵĚŝƚŽƌ'ĞŶĞƌĂů͕  >dƵĚŝƚŝǀŝƐŝŽŶ͘;džŚŝďŝƚƉ͘ϭϳϯͿZĞĐĞŝǀĞĚĂƐŝŶĨŽƌŵĂƚŝŽŶ͘      

LMC MANUAL 2018 17

5 ϭϰƚŚ>DZŽƵŶĚdĂďůĞ͕ϭϱƚŚ–ϭϳƚŚKĐƚŽďĞƌϮϬϭϳ

 ϵ ͘ ůĞĐƚŝŽŶ ϵ͘ϭ ŽĂƌĚDĞŵďĞƌƐ–>d  dŚĞƚĞƌŵŽĨDƌ͘>ŽĂƚĂ>ĂŝnjĞƌDƵŶŐĂLJĂĐĂŵĞƚŽĂŶĞŶĚďLJƚŚĞĐůŽƐŝŶŐŽĨZdϮϬϭϳ͘dŚĞ  >dĂŶŶŽƵŶĐĞĚ^ĞĐƌĞƚĂƌLJ'ĞŶĞƌĂů͕Dƌ͘ƌŝŐŚƚŽŶ<ŝůůĞǁĂĂƐĂŽĂƌĚDĞŵďĞƌĐĂŶĚŝĚĂƚĞ͘  dŚĞZŽƵŶĚdĂďůĞĂƉƉƌŽǀĞĚ͗ ➢ dŽĂƉƉŽŝŶƚ^ĞĐƌĞƚĂƌLJ'ĞŶĞƌĂů͕Dƌ͘ƌŝŐŚƚŽŶ<ŝůůĞǁĂĨŽƌĂƚŚƌĞĞLJĞĂƌͲƚĞƌŵĞŶĚŝŶŐĂƚ ZdϮϬϮϬ͘ ϵ͘Ϯ ŽĂƌĚDĞŵďĞƌƐ–EŽƌƚŚĞƌŶDĞŵďĞƌƐ  dŚĞƚĞƌŵĨŽƌzǀŽŶŶĞDŵďĂŶĚŽ͕hD͕ĐĂŵĞƚŽĂŶĞŶĚďLJƚŚĞĐůŽƐŝŶŐŽĨƚŚĞϮϬϭϳZd͘dŚĞ  EŽƌƚŚĞƌŶDĞŵďĞƌƐĂŶŶŽƵŶĐĞĚZĞǀ͘ƌ͘DƵŬĞEĂŐĂũƵ͕hD͕ĂƐĂŽĂƌĚDĞŵďĞƌ  ĐĂŶĚŝĚĂƚĞ͘  dŚĞZŽƵŶĚdĂďůĞĂƉƉƌŽǀĞĚ͗ ➢ dŽĂƉƉŽŝŶƚZĞǀ͘ƌ͘DƵŬĞEĂŐĂũƵ͕hD͕ĨŽƌĂƚŚƌĞĞLJĞĂƌͲƚĞƌŵĞŶĚŝŶŐĂƚZdϮϬϮϬ͘  ϭϬ͘ ŽŵŝŶŐDĞĞƚŝŶŐƐ  dŚĞZŽƵŶĚdĂďůĞƌĞƐŽůǀĞĚ͗ ➢ dŽŚŽůĚƚŚĞϭϱƚŚZŽƵŶĚdĂďůĞŽŶƚŚĞϭϰƚŚ–ϭϲƚŚŽĨKĐƚŽďĞƌϮϬϭϴŝŶƚŚĞEŽƌƚŚĞŶƚƌĂů ŝŽĐĞƐĞŝŶƌƵƐŚĂ͘ ƌƌŝǀĂůŽŶ^ĂƚƵƌĚĂLJƚŚĞϭϯƚŚŽĨKĐƚŽďĞƌĂŶĚĚĞƉĂƌƚŽŶƚŚĞϭϳƚŚŽĨKĐƚŽďĞƌϮϬϭϴ͘  ϭϭ͘ ůŽƐŝŶŐ ϭϭ͘ϭ ůŽƐŝŶŐŽĨƚŚĞZŽƵŶĚdĂďůĞϮϬϭϳ  dŚĞŚĂŝƌƉĞƌƐŽŶƚŚĂŶŬĞĚƚŚĞ/ƌŝŶŐĂŝŽĐĞƐĞĨŽƌŚŽƐƚŝŶŐƚŚĞŵĞĞƚŝŶŐ͘,ĞƚŚĂŶŬĞĚ  ƌĐŚďŝƐŚŽƉƌ͘DƵƐĂWĂŶƚŝ&ŝůŝďƵƐ͕ƚŚĞƌĐŚďŝƐŚŽƉŽĨƚŚĞ>EĂŶĚWƌĞƐŝĚĞŶƚŽĨƚŚĞ  >ƵƚŚĞƌĂŶtŽƌůĚ&ĞĚĞƌĂƚŝŽŶĨŽƌƚŚĞ<ĞLJŶŽƚĞĂĚĚƌĞƐƐĂŶĚZĞǀ͘ƌ͘ůŝĞƐŚŝLJŽDƵŶŐƵƌĞ͕  ƌĞĂ^ĞĐƌĞƚĂƌLJĨŽƌĨƌŝĐĂ͕ĞƉĂƌƚŵĞŶƚĨŽƌDŝƐƐŝŽŶĂŶĚĞǀĞůŽƉŵĞŶƚĂƚƚŚĞ>ƵƚŚĞƌĂŶ  tŽƌůĚ&ĞĚĞƌĂƚŝŽŶĨŽƌƚŚĞŝďůĞƐƚƵĚŝĞƐ͘ƐƉĞĐŝĂůƚŚĂŶŬƐǁĂƐŐŝǀĞŶƚŽ>D^ĞĐƌĞƚĂƌLJ  <ŽƌŶĞůŝĂ<ŝůŝĂŶǁŚŽŽƌŐĂŶŝnjĞĚŚĞƌĨŝƌƐƚZŽƵŶĚdĂďůĞŝŶĂǀĞƌLJƐŚŽƌƚƚŝŵĞĂŶĚǁŽƌŬĞĚŚĂƌĚ  ƚŽŐĞƚŚĞƌǁŝƚŚŚĞƌĐŽůůĞĂŐƵĞƐ͘  ϭϭ͘Ϯ ůŽƐŝŶŐtŽƌƐŚŝƉ ĐůŽƐŝŶŐĐŽŵŵƵŶŝŽŶƐĞƌǀŝĐĞǁĂƐŽĨĨŝĐŝĂƚĞĚďLJƚŚĞ/ƌŝŶŐĂĚŝŽĐĞƐĞĂŶĚƚŚĞƐĞƌŵŽŶďLJZĞǀ͘ DƵŬĞEĂŐĂũƵ͘  dŚĞŶƚŚĞŵĞĞƚŝŶŐǁĂƐĚĞĐůĂƌĞĚĐůŽƐĞĚďLJƚŚĞŝƐŚŽƉƌ͘/ƐƌĂĞůͲWĞƚĞƌDǁĂŬLJŽůŝůĞ͘    ŝƐŚŽƉƌ͘/ƐƌĂĞůͲWĞƚĞƌDǁĂŬLJŽůŝůĞ ĞĂĐŽŶůĂƵƐ,Ğŝŵ DƐ͘<ŽƌŶĞůŝĂ<ŝůŝĂŶ >DŚĂŝƌƉĞƌƐŽŶ >DŽͲŚĂŝƌƉĞƌƐŽŶ >D^ĞĐƌĞƚĂƌLJ  

LMC MANUAL 2018 18

6 DĂƚƚĞƌƐƌŝƐŝŶŐĨƌŽŵ ϭϯƚŚ>DZŽƵŶĚdĂďůĞ͕ϭϳƚŚ–ϭϴƚŚKĐƚŽďĞƌϮϬϭϲ͕DďĞLJĂ   ϭ͘ϭ &–ĂƉĂĐŝƚLJƵŝůĚŝŶŐ&ƵŶĚ ůŝƐƚŽĨƐƚƵĚĞŶƚƐďĞŶĞĨŝƚƚĞĚĨƌŽŵƚŚĞ&ǁŝůůďĞƉƌĞƐĞŶƚĞĚ͘ůůƐƚƵĚĞŶƚƐĨŝŶŝƐŚĞĚƚŚĞŝƌƐƚƵĚŝĞƐ ŝŶƚŚŝƐĂĐĂĚĞŵŝĐLJĞĂƌϮϬϭϲͬϮϬϭϳĂŶĚƚŚĞ&ǁĂƐĐůŽƐĞĚĚŽǁŶ͘   ϭ͘Ϯ tŽƌŬͲĂŶĚZĞƐŝĚĞŶƚWĞƌŵŝƚƐ dŚĞƌĞŝƐƐƚŝůůĂŶŝƐƐƵĞĂďŽƵƚƚŚĞǁŽƌŬĂŶĚƌĞƐŝĚĞŶƚƉĞƌŵŝƚƐ͘ƉƉůŝĐĂŶƚƐĂƌĞĐŽŶĨƌŽŶƚĞĚǁŝƚŚ ƌĂŝƐĞĚƉƌŝĐĞƐĂŶĚǀĞƌLJůŽŶŐƉƌŽĐĞĚƵƌĞƐ͘ dŚĞƌĞŚĂǀĞďĞĞŶĂůƐŽĚŝƐĐƵƐƐŝŽŶƐĂďŽƵƚƚŚĞĞdžĞŵƉƚŝŽŶŽĨƚŚĞǁŽƌŬƉĞƌŵŝƚĨŽƌŵŝƐƐŝŽŶĂƌŝĞƐĂŶĚ ǀŽůƵŶƚĂƌŝĞƐǁŽƌŬŝŶŐŝŶƚŚĞ>d͘ KŶϱƚŚŽĨKĐƚŽďĞƌƚŚĞ/ŵŵŝŐƌĂƚŝŽŶĞƉĂƌƚŵĞŶƚƐĞŶĚŽƵƚĂŶĞǁŝŶĨŽƌŵĂƚŝŽŶĐŽŶĐĞƌŶŝŶŐ foreigners to update their data’s when they are working in . dŚĞƌĞŝƐŶŽĐůĞĂƌ ƉƌŽĐĞĚƵƌĞŽĨƐƵĐŚŝŶĨŽƌŵĂƚŝŽŶ͘   ϭ͘ϯ >d,ŽƵƐŝŶŐWŽůŝĐLJ dŚĞ>ddžĞĐƵƚŝǀĞŽƵŶĐŝůƌĞǀŝƐĞĚƚŚĞ,ŽƵƐĞZĞŶƚWŽůŝĐLJĂŶĚĚĞĐƌĞĂƐĞĚƚŚĞƌĂƚĞƐŝŶ'ƌĂĚĞ ǁŚŝĐŚŝƐŶŽǁŵŽƌĞƌĞĂƐŽŶĂďůĞƚŽƚŚĞƉĂƌƚŶĞƌƐ͘dŚĞŶĞǁ,ŽƵƐĞZĞŶƚWŽůŝĐLJŚĂƐƚŽďĞĂƉƉƌŽǀĞĚ ďLJƚŚĞZŽƵŶĚdĂďůĞƚŽďĞƌĞůĞĂƐĞĚǁŝƚŚŝŵƉůĞŵĞŶƚĂƚŝŽŶĨƌŽŵ:ĂŶƵĂƌLJϮϬϭϴŽŶǁĂƌĚƐ͘  ϭ͘ϰ dŚĞŽůŽŐŝĐĂůĚƵĐĂƚŝŽŶ&ƵŶĚ–d&  dŚĞŽůŽŐŝĐĂůĚƵĐĂƚŝŽŶ&ƵŶĚŚĂƐďĞĞŶƐĞƚĂƐŝĚĞŝŶƚŚĞŬƐŽĨϮϬϭϰ͘dŚĞĨƵŶĚŝƐŽŶd^ϭ͕ϱ ďŝůůŝŽŶĂŶĚĚĞƐŝŐŶĂƚĞĚƚŽďĞƵƐĞĚĨŽƌƚŚĞŽůŽŐŝĐĂůĞĚƵĐĂƚŝŽŶǁŝƚŚŝŶ>d͘dŚĞZdĚŝƐĐƵƐƐĞĚƚŚĞ ƵƐĂŐĞŽĨƚŚĞĨƵŶĚ͕ƚŽƐƵƉƉŽƌƚĂŶĚŝŶĐůƵĚĞĚŝĨĨĞƌĞŶƚůĞǀĞůƐŽĨƚŚĞŽůŽŐŝĐĂůĞĚƵĐĂƚŝŽŶƐŝŶƚŚĞĨƵŶĚ͘ dŚĞd^ϭ͘ϱďŝůůŝŽŶƚŽďƵŝůĚƵƉƚŚĞĨƵŶĚǁĂƐƚƌĂŶƐĨĞƌƌĞĚƚŽ>DĂĐĐŽƵŶƚŝŶdĂŶnjĂŶŝĂŝŶ:ƵŶĞ ϮϬϭϲĂŶĚĂĨŝdžĞĚĚĞƉŽƐŝƚĨŽƌŽŶĞLJĞĂƌǁĂƐŝƐƐƵĞĚǁŝƚŚDĂĞŶĚĞůĞŽĂŶŬŝŶĂƌĞƐ^ĂůĂĂŵǁŝƚŚ ƚŚĞŝŶƚĞƌĞƐƚŽĨϭϱй͘/ŶDĂLJϮϬϭϳƚŚĞĚĞƉŽƐŝƚǁĂƐƌĞŶĞǁĞĚĨŽƌĂŶŽƚŚĞƌLJĞĂƌ͘dŚĞŝŶƚĞƌĞƐƚŽĨƚŚŝƐ ĚĞƉŽƐŝƚǁŝůůďĞƵƐĞĚĨŽƌƚŚĞĨƵŶĚ͘ ĐŽŶĐƌĞƚĞƉƌŽƉŽƐĂůǁŝƚŚĂƉŽůŝĐLJŽĨƚŚŝƐĨƵŶĚŝƐŝŶƉƌŽŐƌĞƐƐ͘

LMC MANUAL 2018 19 LMC MANUAL 2018 20 tĞůĐŽŵĞĂĚĚƌĞƐƐĂƚϭϰƚŚ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶZŽƵŶĚdĂďůĞŝŶ/ƌŝŶŐĂ ϭϲƚŚKĐƚŽďĞƌϮϬϭϳ  ,ŽŶŽƌĂďůĞƌĐŚďŝƐŚŽƉƌ͘DƵƐĂWĂŶƚŝ&ŝůŝďƵƐ ƌĐŚďŝƐŚŽƉŽĨƚŚĞ>ƵƚŚĞƌĂŶŚƵƌĐŚŽĨŚƌŝƐƚŝŶEŝŐĞƌŝĂĂŶĚ WƌĞƐŝĚĞŶƚŽĨƚŚĞ>ƵƚŚĞƌĂŶtŽƌůĚ&ĞĚĞƌĂƚŝŽŶ;>t&Ϳ͕  ,ŽŶŽƌĂďůĞŝƐŚŽƉƌ͘&ƌĞĚƌŝĐŬKŶĂĞů^ŚŽŽ WƌĞƐŝĚŝŶŐŝƐŚŽƉŽĨƚŚĞǀĂŶŐĞůŝĐĂů>ƵƚŚĞƌĂŶŚƵƌĐŚŝŶdĂŶnjĂŶŝĂ  ,ŽŶŽƌĂďůĞŝƐŚŽƉƌ͘ĂǀŝĚdƐǁĂĞĚŝ͕ džĞĐƵƚŝǀĞŝƌĞĐƚŽƌ>ƵƚŚĞƌĂŶŽŵŵƵŶŝŽŶŝŶ^ŽƵƚŚĞƌŶĨƌŝĐĂ;>h^Ϳ͕  ,ŽŶŽƌĂďůĞZĞǀ͘ƌ͘ůŝĞƐŚŝDƵŶŐƵƌĞ͕ ĨƌŝĐĂ^ĞĐƌĞƚĂƌLJǁŝƚŚƚŚĞ>t&͕  ,ŽŶŽƌĂďůĞDƐ͘dĂŵŵLJ:ĂĐŬƐŽŶ͕ ŝƌĞĐƚŽƌ/ŶƚĞƌŶĂƚŝŽŶĂů>ĞĂĚĞƌƐWƌŽŐƌĂŵǁŝƚŚƚŚĞ>͕  ,ŽŶŽƌĂďůĞ>dŝƐŚŽƉƐ͕ ,ŽŶŽƌĂďůĞZĞƉƌĞƐĞŶƚĂƚŝǀĞƐĨƌŽŵ>dĂŶĚEŽƌƚŚĞƌŶDĞŵďĞƌƐŝŶƚŚŝƐ>DZd͕ ,ŽŶŽƌĂďůĞ'ƵĞƐƚƐǁŚŽŚĂǀĞũŽŝŶĞĚƵƐŝŶƚŚŝƐLJĞĂƌ’Ɛ>DZd͕ ,ŽŶŽƌĂďůĞ>DŽĂƌĚDĞŵďĞƌƐ͕ ,ŽŶŽƌĂďůĞ,ŽƐƚ͕ƚŚĞ>d/ƌŝŶŐĂŝŽĐĞƐĞĂŶĚĂůůǁŚŽŚĂǀĞĐŽŵĞƚŽƚŚŝƐ>DZd͕ >ĂĚŝĞƐĂŶĚ'ĞŶƚůĞŵĞŶ͕  /ĂǀĂŝůƚŚŝƐŽƉƉŽƌƚƵŶŝƚLJƚŚĂŶŬŝŶŐ'ŽĚ͕ǁŚŽŚĂƐĞŶĂďůĞĚƵƐĂůůƚŽŵĞĞƚĂŐĂŝŶƚŚŝƐLJĞĂƌŚĞƌĞŝŶ/ƌŝŶŐĂ͕ ĂĨƚĞƌŽƵƌϮϬϭϲ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶZŽƵŶĚdĂďůĞ;>DZdͿDĞĞƚŝŶŐŝŶDďĞLJĂ͘dŚĂŶŬƐ ďĞƚŽ,ŝŵĨŽƌ,ŝƐŝŵƉĂƌƚŝĂůƉƌŽǀŝĚĞŶĐĞƚŽƵƐĂůů͕ƚŚƵƐǁĞĐŽƵůĚ͕ĂĨƚĞƌƚŚĂƚŵĞĞƚŝŶŐ͕ĐĂƌƌLJŽƵƚŽƵƌ ƌĞƐƉŽŶƐŝďŝůŝƚŝĞƐǁŝƚŚĨƵůůĐŽŶĨŝĚĞŶĐĞ͕ĚĞƐƉŝƚĞƚŚĞĐŚĂůůĞŶŐĞƐǁĞǁĞŶƚƚŚƌŽƵŐŚ͘ůůƚŚŝƐŚĂƐďĞĞŶ ƉŽƐƐŝďůĞďĞĐĂƵƐĞ͕ƚŚĞŽŶĞǁŚŽƐĞŶƚƵƐŽƵƚƚŽƚŚĞǁŽƌůĚ͕ŝƐ͕ĂƐŚĞƉƌŽŵŝƐĞĚ͕ĂůǁĂLJƐǁŝƚŚƵƐƵƉƚŽ ƚŚĞĞŶĚŽĨƚŝŵĞƐ͘  This year’s LMC RT feels very much honoƌĞĚƚŽŚĂǀĞĂŶƵŵďĞƌŽĨǀĞƌLJŝŵƉŽƌƚĂŶƚĚŝŐŶŝƚĂƌŝĞƐ͕ǁŚŽ ŚĂǀĞĂĐĐĞƉƚĞĚŽƵƌŝŶǀŝƚĂƚŝŽŶ͕ŽƌŚĂǀĞŽƉƚĞĚƚŽƉĂƌƚŝĐŝƉĂƚĞŝŶƚŚĞŵĞĞƚŝŶŐŝŶƚŚĞŝƌƉĞƌƐŽŶƐ͕ĚĞƐƉŝƚĞ ƚŚĞŝƌƐƚƌĞŶƵŽƵƐƚŝŵĞĂŶĚƚŚƵƐďĞƉĂƌƚŽĨŽƵƌƵƐƵĂůďƵƐŝŶĞƐƐ͘dŚĞŝƌƉƌĞƐĞŶĐĞǁŝůůŵĞĂŶĂůŽƚƚŽƵƐ͘ dŚĞLJ ĂƌĞ ŐŽŝŶŐ to share the experiences of God’ƐDŝŶŝƐƚƌLJĞŶƚƌƵƐƚĞĚ ƚŽ ƚŚĞŝƌ ĐĂƌĞ ĂŶĚ ŚĞŶĐĞ ŝŶƐƉŝƌĞƚŚĞ>DZd͘ /ƚŚĞƌĞĨŽƌĞ͕ŽŶďĞŚĂůĨŽĨƚŚĞ>DZdǁŝƐŚƚŽƚŚĂŶŬ,ŝƐdžĐĞůůĞŶĐLJƚŚĞƌĐŚďŝƐŚŽƉƌ͘DƵƐĂWĂŶƚŝ Filibus for accepting God’ƐĐĂůůƚŽĐŽŵĞŽǀĞƌƚŽdĂŶnjĂŶŝĂ͕ƐŽƚŚĂƚŚĞĐŽƵůĚŐŝǀĞƚŽƚŚĞ>DZdĂ <ĞLJŶŽƚĞĚĚƌĞƐƐ͘/ĂŵĂůƐŽƚŚĂŶŬŝŶŐƚŚĞZĞǀ͘ƌ͘ůŝĞƐŚŝDƵŶŐƵƌĞĨŽƌĂůƐŽĂĐĐĞƉƚŝŶŐƚŚĞĐĂůůƚŽ ĐŽŵĞĂŶĚůĞĂĚƚŚĞ>DZdǁŝƚŚƚŚĞŝďůĞ^ƚƵĚLJ͘tĞĂƌĞƐŽŐƌĂƚĞĨƵůƚŽƐĞĞƚŚĂƚƚŚĞ>t&ŚĂƐŵŽǀĞĚ ŝŶƚŚĞƐĞƚǁŽƉĞƌƐŽŶĂůŝƚŝĞƐ͕ƚŽŐĞƚŚĞƌǁŝƚŚƚŚĞ:ŽƵƌŶĂůŝƐƚĨƌŽŵ'ĞŶĞǀĂƚŽdĂŶnjĂŶŝĂĂŶĚŝƐďƌŝŶŐŝŶŐĂ ŵĞƐƐĂŐĞƚŽƐŚĂƌĞĂƚƚŚŝƐ>DZd͘tĞůŽŽŬĨŽƌǁĂƌĚƚŽƚŚĞŝƌƐƉĞĞĐŚĞƐ͘  KŶďĞŚĂůĨŽĨƚŚĞ>DZd͕/ǁŝƐŚƚŽĐŽŶŐƌĂƚƵůĂƚĞ,ŝƐdžĐĞůůĞŶĐLJƚŚĞƌĐŚďŝƐŚŽƉƌ͘DƵƐĂWĂŶƚŝ &ŝůŝďƵƐĨŽƌŚŝƐďĞŝŶŐĞůĞĐƚĞĚWƌĞƐŝĚĞŶƚŽĨƚŚĞ>t&͘Ɛ/ŵĞŶƚŝŽŶĞĚŝŶŵLJŵĂŝůƐĞŶƚƚŽLJŽƵŝŶ:ƵŶĞ ƚŚŝƐLJĞĂƌ͕/ǁŝƐŚƚŽƐƚƌĞŶŐƚŚĞŶLJŽƵǁŝƚŚŽƵƌƉƌĂLJĞƌƐ͕ƐŽƚŚĂƚLJŽƵŵĂLJůĞĂĚƚŚŝƐǀĞƌLJŝŵƉŽƌƚĂŶƚ ďŽĚLJ͕ƚŚĞ>t&͕ǁŝƚŚƚŚĞĞŶĚŽǁĞĚǁŝƐĚŽŵĨƌŽŵ'ŽĚŚŝŵƐĞůĨ͘ĞĐŽŶĨŝĚĞŶƚƚŚĂƚLJŽƵǁŝůůŶĞǀĞƌďĞ ĂůŽŶĞ͘zŽƵǁŝůůĂůǁĂLJƐďĞǁŝƚŚLJŽƵƌ^ŝƐƚĞƌƐĂŶĚƌŽƚŚĞƌƐĨƌŽŵƚŚĞǁŚŽůĞ>ƵƚŚĞƌĂŶ&ĂŵŝůLJŝŶƚŚĞ

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LMC MANUAL 2018 21 ŐůŽďĞĞŶĐŽƵƌĂŐŝŶŐLJŽƵĂŶĚůŝĨƚŝŶŐLJŽƵƵƉŝŶƚŚĞĚĂŝůLJƉƌĂLJĞƌƐ͘DĂLJƚŚĞůŵŝŐŚƚLJ'ŽĚŬĞĞƉLJŽƵ ƐĂĨĞŝŶƚŚŝƐŐůŽďĂůDŝŶŝƐƚƌLJ͘  tĞĂƌĞďůĞƐƐĞĚĂůƐŽŚĂǀŝŶŐŝƐŚŽƉƌ͘ĂǀŝĚdƐǁĂĞĚŝĨƌŽŵŽƵƌƌŽƚŚĞƌƐĂŶĚ^ŝƐƚĞƌƐŝŶ^ŽƵƚŚĞƌŶ ĨƌŝĐĂ͘,ĞĐĂŵĞĨŽƌĂ>t&ǁŽƌŬƐŚŽƉŝŶĂƌĞƐ^ĂůĂĂŵ͘,ĞĚŝĚŶŽƚǁĂŶƚƚŽĞŶĚǁŝƚŚƚŚĂƚǁŽƌŬƐŚŽƉ ĂůŽŶĞ͕ŚĞǁĂŶƚĞĚĂůƐŽƚŽǀŝƐŝƚŽƵƌĐŚƵƌĐŚ͕ůĞĂƌŶĂŶĚĞdžƉĞƌŝĞŶĐĞ͕ǁŚĂƚƚŚŝƐĐŚƵƌĐŚŝƐĚŽŝŶŐ͕ŚŽǁŝƚ ƌĞůĂƚĞƐƚŽŝƚƐƉĂƌƚŶĞƌƐ͘dŚŝƐŝƐǁŚLJŚĞǁĂƐĂůƐŽŝŶǀŝƚĞĚƚŽƚŚŝƐ>DZd͘dŚĞ>DŝƐǁĞůĐŽŵŝŶŐLJŽƵ ƚŽƉĂƌƚŝĐŝƉĂƚĞĂŶĚƉůĞĂƐĞĨĞĞůĨƌĞĞƚŽƐŚĂƌĞǁŝƚŚƵƐƚŚĞĞdžƉĞƌŝĞŶĐĞƐLJŽƵƌĐŚƵƌĐŚŝƐŐŽŝŶŐƚŚƌŽƵŐŚ ŝŶ^ŽƵƚŚĞƌŶĨƌŝĐĂ͘  tĞĂƌĞĂůƐŽƚŚĂŶŬŝŶŐ'ŽĚƚŽƐĞĞƚŚĞŝƌĞĐƚŽƌŽĨ>ĞŝƉnjŝŐDŝƐƐŝŽŶtŽƌŬ;>DtͿƚŚĞZĞǀ͘ZĂǀŝŶĚĞƌ ^ĂůŽŽũĂďĞŝŶŐĂŵŽŶŐƐƚƵƐ͘,Ğ͕ĂƐĂŶĞǁĂƉƉŽŝŶƚĞĚŝƌĞĐƚŽƌ͕ŚĂƐĐŽŵĞƚŽǀŝƐŝƚ ƚŚĞǀĂŶŐĞůŝĐĂů >ƵƚŚĞƌĂŶŚƵƌĐŚŝŶdĂŶnjĂŶŝĂ͕ĂĐŚƵƌĐŚǁŚŝĐŚŝƐĂŚŝƐƚŽƌŝĐĂůƉĂƌƚŶĞƌǁŝƚŚ>DtĂŶĚƚŚĞ>dŝƐŽŶĞ ŽĨƚŚĞĨŝǀĞĐŚƵƌĐŚĞƐǁŽƌŬŝŶŐǁŝƚŚŝƚŐůŽďĂůůLJ͘,ŝƐĐŽŵŝŶŐŝƐǀĞƌLJŝŵƉŽƌƚĂŶƚ͕ďĞĐĂƵƐĞƚŚŝƐƐŚŽǁƐ ŚŽǁŝŵƉŽƌƚĂŶƚ>DŝƐ͕ŝŶƚŚĞĞLJĞƐŽĨ>Dt͘LJŚŝƐĐŽŵŝŶŐ͕ƚŚĞŝƌĞĐƚŽƌǁĂŶƚƐƚŽƚĂŬĞĂŶŽŶͲĞŶĚŝŶŐ ůĞĂƌŶŝŶŐƉƌŽĐĞƐƐ͖ĂůĞĂƌŶŝŶŐƉƌŽĐĞƐƐǁŚŝĐŚĐĂŶďĞŽĨŐƌĞĂƚŚĞůƉĂŶĚƐƵƉƉŽƌƚĨŽƌƚŚĞ>DtdĂŶnjĂŶŝĂ ZĞƉƌĞƐĞntative. The LMC wishes you God’ƐǁŝƐĚŽŵ͕ǁŚĞŶůĞĂĚŝŶŐ>Dt͘  tĞĂůƐŽƚŚĂŶŬ'ŽĚĨŽƌŚĂǀŝŶŐDƐ͘<ĂƚŚĂƌŝŶĂ^ĐŚŝůůŝŶŐĨƌŽŵƌĞĂĚĨŽƌƚŚĞtŽƌůĚŝŶƚŚŝƐŵĞĞƚŝŶŐ͘ ^ŚĞŝƐĂƐǁĞůůĂǀĞƌLJŝŵƉŽƌƚĂŶƚƉĞƌƐŽŶ͕ǁŚĞŶŝƚĐŽŵĞƐƚŽƚŚĞĚŝƌĞĐƚĂŶĚŝŶĚŝƌĞĐƚƐƵƉƉŽƌƚ͕ƚŚŝƐ ŚƵƌĐŚŝƐŐĞƚƚŝŶŐĨƌŽŵƌĞĂĚĨŽƌƚŚĞtŽƌůĚƚŚƌŽƵŐŚƚŚĞ'ĞƌŵĂŶŚƵƌĐŚĞƐĂŶĚDŝƐƐŝŽŶtŽƌŬƐ͘ zŽƵƌĐŽŵŝŶŐǁŝůůŵĂŬĞLJŽƵĞdžƉĞƌŝĞŶĐĞďLJLJŽƵƌƐĞůĨ͕ǁŚĂƚƚŚŝƐĐŚƵƌĐŚŝƐŝŶĨĂĐƚĚŽŝŶŐ͘zŽƵĂƌĞƋƵŝƚĞ ŶĞǁŝŶƚŚŝƐĐĂƉĂĐŝƚLJĂƐdĂŶnjĂŶŝĂZĞƉƌĞƐĞŶƚĂƚŝǀĞŽĨƌĞĂĚĨŽƌƚŚĞtŽƌůĚ͕ǁĞƉƌĂLJĨŽƌLJŽƵĂŶĚǁŝƐŚ ƚŚĂƚ LJŽƵ ǁŝůů ďĞ Ă ƐƚƌŽŶŐ ĂĚǀŽĐĂƚĞ ĨŽƌ ƚŚŝƐ ĐŚƵƌĐŚ ŝŶ LJŽƵƌ ŽƌŐĂŶŝnjĂƚŝŽŶ ĂŶĚ ƚŚƵƐ ĐŽŶƚŝŶƵĞ ƚŽ ƐƵƉƉŽƌƚŝƚƐƉƌŽŐƌĂŵƐ͕ǁŚĞŶƉƌĞƐĞŶƚĞĚƚŽLJŽƵĨŽƌLJŽƵƌĐŽŶƐŝĚĞƌĂƚŝŽŶ  /ǁĂŶƚƚŽǁĞůĐŽŵĞĂůůŶĞǁŝƐŚŽƉƐ͕ŚƵƌĐŚĂŶĚDŝƐƐŝŽŶƌĞƉƌĞƐĞŶƚĂƚŝǀĞƐ͕ǁŚŽĂƌĞĐŽŵŝŶŐƚŽƚŚŝƐ >DZdĨŽƌƚŚĞŝƌĨŝƌƐƚƚŝŵĞ͘tĞŚĂǀĞŝƐŚŽƉůĂƐƚŽŶ'ĂǀŝůůĞŽĨ>d/ƌŝŶŐĂŝŽĐĞƐĞ͕ŝƐŚŽƉůŝĂƐ <ŝƚŽŝEĂƐĂƌŝŽĨ>dDĞƌƵŝŽĐĞƐĞ͕ŝƐŚŽƉůĞĐƚƌ͘ĚǁĂƌĚ:ŽŚŶƐŽŶDǁĂŝŬĂůŝŽĨƚŚĞ>d<ŽŶĚĞ ŝŽĐĞƐĞ͕ ŶĞǁ ƌĞƉƌĞƐĞŶƚĂƚŝǀĞƐ ǁŚŝĐŚ ĂƌĞ ZĞǀ͘ ƌ͘ DƵŬĞ EĂŐĂũƵ ĨƌŽŵ hD͕ DƐ͘ :ŽƐĞƉŚŝŶĞ ^ƵŶĚƋǀŝƐƚ ĨƌŽŵ ŚƵƌĐŚ ŽĨ ^ǁĞĚĞŶ͕ Dƌ͘ >ŽƵŝƐ tŝůůŝĂŵ DƆůůĞƌĨŽƌƐ ĨƌŽŵ ED͕ Dƌ͘ WĞƌ ďƐĞŶ :ƆƌŐĞŶƐĞŶĨƌŽŵ>D͘ĞĂƌĨƌŝĞŶĚƐĨĞĞůƚŚĂƚLJŽƵĂƌĞĂŶŝŵƉŽƌƚĂŶƚƉĂƌƚŽĨƚŚŝƐ>DďŽĚLJ͘tĞĞdžƉĞĐƚ LJŽƵƚŽďĞŐŽŽĚďƌŝĚŐĞŵĂŬĞƌƐďĞƚǁĞĞŶLJŽƵƌhŶŝƚƐĂŶĚƚŚĞ>D͘KƵƌĨĂŝƚŚĨƵůƉĂƌƚŝĐŝƉĂƚŝŽŶŝŶǁŽƌĚ ĂŶĚĚĞĞĚǁŝůůƐƚƌĞŶŐƚŚĞŶƚŚĞ>D͘  /ĂŵǁĞůĐŽŵŝŶŐĂůƐŽƚŚĞd'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJƚŚĞZĞǀ͘ĂŶŽŶDŽƐĞƐDĂƚŽŶLJĂ͕ǁŚŽŝƐĂůƐŽŶĞǁ ŝŶŽĨĨŝĐĞŽĨƚŚĞd^ĞĐƌĞƚĂƌŝĂƚ͘tĞƉƌĂLJƚŽ'ŽĚƚŚĂƚLJŽƵĂƌĞƐƚƌĞŶŐƚŚĞŶĞĚŝŶLJŽƵƌƐĞƌǀŝĐĞ͘  /ƚǁĂƐƌĞƉorted in our last year’Ɛ>DZdƚŚĂƚDƌ͘WĞƚĞƌ<ĂƌůƐƐŽŶǁŽƵůĚĨŝŶŝƐŚŚŝƐƚĞƌŵĂƐƚŚĞ>D ^ĞĐƌĞƚĂƌLJďLJƚŚĞĞŶĚŽĨDĂLJϮϬϭϳĂŶĚǁŽƵůĚŝŵŵĞĚŝĂƚĞůLJƌĞƚƵƌŶďĂĐŬƚŽ^ǁĞĚĞŶ͘dŚĞ>DŽĂƌĚ͕ ƚŚĞƌĞĨŽƌĞ͕ĚŝĚŝƚƐƉƌĞůŝŵŝŶĂƌLJǁŽƌŬŽĨĂŶŶŽƵŶĐŝŶŐƚŚĞƉŽƐŝƚŝŽŶƚŽĂůůEŽƌƚŚĞƌŶDĞŵďĞƌƐ͘tĞŐŽƚ ĂƉƉůŝĐĂƚŝŽŶƐ͕ ƐŚŽƌƚůŝƐƚĞĚ ƚŚĞŵ ĂŶĚ ƌĞŵĂŝŶĞĚ ǁŝƚŚ ƚǁŽ ĂƉƉůŝĐĂŶƚƐ͕ ǁŚŽ ƚŚĞŶ ĂƉƉĞĂƌĞĚ ĨŽƌ ĂŶ ŝŶƚĞƌǀŝĞǁ͘/ĂŵŐůĂĚƚŽŵĞŶƚŝŽŶƚŚĂƚƚŚĞŽĂƌĚĂƉƉŽŝŶƚĞĚDƐ͘<ŽƌŶĞůŝĂ<ŝůŝĂŶĂƐƚŚĞƚŽďĞ>D ^ĞĐƌĞƚĂƌLJƉĞŶĚŝŶŐƚŚĞĂƉƉƌŽǀĂůďLJƚŚŝƐ>DZd͘^ŚĞŚĂƐĂůƌĞĂĚLJƐƚĂƌƚĞĚŚĞƌǁŽƌŬĂƐŽĨ^ĞƉƚĞŵďĞƌ ϮϬϭϳ͘ ^ŚĞ ĐĂŵĞ ůĂƚĞ ƚŽ ƚŚĞ ƌƵƐŚĂ ŽĨĨŝĐĞ͕ ďĞĐĂƵƐĞ ƐŚĞ ŚĂĚ ƚŽ ŚĂǀĞ ƚŝŵĞ ƚŽ ŚĂŶĚ ŽǀĞƌ ƚŚĞ ƌĞƐƉŽŶƐŝďŝůŝƚŝĞƐƐŚĞŚĂĚǁŝƚŚ&ĂŝƌƚƌĂĚĞŝŶƵƐƚƌŝĂ͕ƐŚĞŚĂĚĂůƐŽƚŽƵŶĚĞƌŐŽŽƌŝĞŶƚĂƚŝŽŶĐŽƵƌƐĞƐŝŶ 'ĞƌŵĂŶLJĂŶĚEĂŝƌŽďŝ͘dŚĞ>DŽĂƌĚŝƐƚŚĂŶŬŝŶŐDŝƐƐŝŽŶKŶĞtŽƌůĚĨŽƌŝƚƐƌĞĂĚŝŶĞƐƐƚŽƐĞŶĚŚĞƌ ĂƐ Ă ŵŝƐƐŝŽŶĂƌLJ ĂŶĚ ƚŚƵƐ ĨŝŶĂŶĐĞ ŚĞƌ ƉŽƐŝƚŝŽŶ ĂƐ ƚŚĞ >D ^ĞĐƌĞƚĂƌLJ ďLJ ϭϬϬй͘ /Ĩ ƚŚŝƐ >D Zd ĂƉƉƌŽǀĞƐŚĞƌĂƉƉŽŝŶƚŵĞŶƚ͕ƐŚĞŝƐŐŽŝŶŐƚŽďĞƚŚĞĨŝƌƐƚ>ĂĚLJƚŽŚĞĂĚƚŚĞ>D͘>ĞƚƵƐĂůůĞŶĐŽƵƌĂŐĞ

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LMC MANUAL 2018 22 ŚĞƌĂŶĚƉƌĂLJĨŽƌŚĞƌ͕ƐŽƚŚĂƚƐŚĞĚŽĞƐŚĞƌǁŽƌŬĂŶĚĨƵůĨŝůůƐƚŚĞ>DĞdžƉĞĐƚĂƚŝŽŶƐĂĐĐŽƌĚŝŶŐůLJ͘tĞ ĂƌĞƚŚĂŶŬŝŶŐŚƵƌĐŚŽĨ^ǁĞĚĞŶ;Ž^ͿĂŶĚDŝƐƐŝŽŶKŶĞtŽƌůĚĨŽƌũŽŝŶƚůLJĨŝŶĂŶĐŝŶŐƚŚĞƐƚĂLJŽĨWĞƚĞƌ <ĂƌůƐƐŽŶ ĨŽƌ Ăůů ƚŚĞ LJĞĂƌƐ ŚĞ ƐĞƌǀĞĚ ĂƐ >D ^ĞĐƌĞƚĂƌLJ ĂŶĚ ǁĞ ƚŚĂŶŬ ƚŚĞ ^ǁĞĚŝƐŚ ǀĂŶŐĞůŝĐĂů DŝƐƐŝŽŶ;^DͿĨŽƌĚŽŝŶŐĂůůƚŚĞůŽŐŝƐƚŝĐƐ͘ This year’Ɛ>D Zd ŝƐŵĞĞƚŝŶŐ ŝŶ ƚŚĞ ŚŝƐƚŽƌŝĐ ŵŽŶƚŚ ŽĨKĐƚŽďĞƌ ĂŶĚƚŚĞLJĞĂƌϮϬϭϳǁŚĞŶŽƵƌ >ƵƚŚĞƌĂŶŚƵƌĐŚĐŽŵŵĞŵŽƌĂƚĞƐƚŚĞϱϬϬLJĞĂƌƐŽĨZĞĨŽƌŵĂƚŝŽŶ͘dŚĞ>DŽĂƌĚĐŽŶƐŝĚĞƌĞĚŶŽƚ ŐŽŝŶŐŽƵƚŽĨƚŚĞĐŽŶƚĞdžƚǁŚĞŶŝƚƚŚŽƵŐŚƚŽĨƚŚĞƚŚĞŵĞƚŽǁŽƌŬƵƉŽŶĚƵƌŝŶŐƚŚĞƐĞƚǁŽĚĂLJƐ͘tĞ ƉƌŽƉŽƐĞĚƚŚĂƚŽƵƌ<ĞLJŶŽƚĞ^ƉĞĂŬĞƌĂŶĚŝďůĞ^ƚƵĚLJůĞĂĚĞƌĂĚĚƌĞƐƐƚŚĞZdĨŽĐƵƐŝŶŐŽŶƚŚĞƚŚĞŵĞ͗ Z&KZDd/KE/Ed,&Z/EKEdyd͘  ǀĞƌLJŽŶĞŽĨƵƐŬŶŽǁƐƚŚĂƚ͕ƚŚĞĐŽŶƚŝŶĞŶƚŽĨĨƌŝĐĂĂŶĚŝƚƐƉĞŽƉůĞŚĂǀĞďĞĞŶĂŶĚĂƌĞƐƚŝůůǀŝĐƚŝŵƐ ŽĨƚŚŽƐĞƚŚƌĞĞƚŚĞŵĞƐŝĚĞŶƚŝĨŝĞĚĂƐƐƵďƚŚĞŵĞƐĨŽƌƚŚĞϮϬϭϳ>t&ƐƐĞŵďůLJǁŚŝĐŚǁĂƐŚĞůĚŝŶ EĂŵŝďŝĂŝ͘Ğ͘ ϭ͘ ^ĂůǀĂƚŝŽŶŝƐŶŽƚĨŽƌƐĂůĞ͕ Ϯ͘ ,ƵŵĂŶŝƚLJŝƐŶŽƚĨŽƌƐĂůĞĂŶĚ ϯ͘ ƌĞĂƚŝŽŶŝƐŶŽƚĨŽƌƐĂůĞ͘ /ƐĞĞƚŚĞƐĞƚŚĞŵĞƐƚŽďĞǀĞƌLJƌĞůĞǀĂŶƚŝŶŽƵƌƚŝŵĞŝŶĨƌŝĐĂ͘ dŚĞLJŶĞĞĚĐŽŵŵŝƚƚĞĚƉĞŽƉůĞǁŚŽĐĂŶƐƉĞĂŬďƌĂǀĞůLJĂŐĂŝŶƐƚƚŚĞŝŶũƵƐƚŝĐĞƐƉƌĂĐƚŝĐĞĚŝŶůŝŶĞŽĨ ƚŚĞƐĞƚŚĞŵĞƐĂŶĚĂĚǀŽĐĂƚĞĨŽƌdZh&ZKDŽĨĨƌŝĐĂĂŶĚŝƚƐƉĞŽƉůĞ͘  sĞƌLJ ŽĨƚĞŶ ǁĞ ƐĞĞ͕ ǁĞ ŚĞĂƌ͕ and we experience from some “Spiritual Leaders” of today ƚŚĞ ĚŝƐƚŽƌƚŝŽŶŽĨƚŚĞŵĞƐƐĂŐĞŽĨƐĂůǀĂƚŝŽŶďLJƉƌŽŵŝƐŝŶŐŚĞĂůŝŶŐ͕ĂŶĚĂůƐŽƉƌŽĐůĂŝŵŝŶŐƐƉŝƌŝƚƵĂůĂŶĚ ĞĐŽŶŽŵŝĐĂůƐƵĐĐĞƐƐŝ͘Ğ͘WƌŽƐƉĞƌŝƚLJ'ŽƐƉĞůƚŽƚŚĞŝƌŵĞŵďĞƌƐǀŝƐĂǀŝƐƚŚĞŝƌďŽƵŶƚŝĨƵůĐŽŶƚƌŝďƵƚŝŽŶ ƚŽ ƐƵƉƉŽƌƚ ƚŚĞŝƌ ŵŝŶŝƐƚƌŝĞƐ͘ dŚŝƐ ŝƐ Ă ĐůĞĂƌ ĂďLJůŽŶŝĂŶ ĂƉƚŝǀŝƚLJ ŽĨ ƚŚĞ ƚŚĞŽůŽŐLJ ŽĨ ƐĂůǀĂƚŝŽŶ͕ ďĞĐĂƵƐĞƐĂůǀĂƚŝŽŶŝƐŝŶĚŝƌĞĐƚůLJďŽƵŐŚƚďLJƚŚŽƐĞŝŶŶĞĞĚŽĨŝƚ͘^ĂůǀĂƚŝŽŶŶĞĞĚƐƚŽďĞĨƌĞĞĚĨƌŽŵƐƵĐŚ ĨĂůƐĞƉƌĞĂĐŚŝŶŐĂŶĚƚĞĂĐŚŝŶŐƐŽĨƚŚĞƐĞƐĞůĨͲƉƌŽĐůĂŝŵŝŶŐďŝƐŚŽƉƐ͕ƉƌŽƉŚĞƚƐ͕ĂƉŽƐƚůĞƐĂŶĚƚĞĂĐŚĞƌƐ͘ ŽŶƚĞdžƚƵĂůƌĞĨŽƌŵĂƚŝŽŶĚĞŵĂŶĚƐƚŚĂƚǁĞĂƐ^ƉŝƌŝƚƵĂů>ĞĂĚĞƌƐŽĨƚŚĞƚƌĂĚŝƚŝŽŶĂůĐŚƵƌĐŚĞƐůŽŽŬŝŶƚŽ ŽƵƌƐĞůǀĞƐ͕ƌĞĨůĞĐƚĂŶĚƐĞĞŝĨǁĞĂƌĞƐĞƌŝŽƵƐǁŝƚŚŽƵƌŵŝŶŝƐƚƌLJĞŶƚƌƵƐƚĞĚƚŽŽƵƌĐĂƌĞ;ĐĨ͘DĂƚƚŚĞǁ Ϯϴ͗ϭϴͬϮϬͿ͕ďĞĐĂƵƐĞŽƵƌŵĞŵďĞƌƐĂƌĞƚĞŵƉƚĞĚƚŽŵŽǀĞƚŽƚŚĞƐĞŶĞǁĐŚƵƌĐŚĞƐ͕ǁŚĞƌĞƚŚĞLJƚŚŝŶŬ ƚŚĞƌĞŝƐƐĞĞĂďůĞƌĞƐƵůƚŽĨƚŚĞŝƌŶĞĞĚ͘  tĞĂůƐŽŚĞĂƌĂŶĚĞdžƉĞƌŝĞŶĐĞŚƵŵĂŶƚƌĂĨĨŝĐŬŝŶŐĨŽƌƉƵƌƉŽƐĞƐŽĨƐĞdžĂŶĚĚƌƵŐĂďƵƐĞƐĂŶĚďƵƐŝŶĞƐƐ͕ ĨŽƌ ƉƵƌƉŽƐĞƐ ŽĨ ǁĂƌ͕ ĨŽƌ ĨŽƌĐĞĚ ĚŽŵĞƐƚŝĐ ůĂďŽƌ͕ ĞƚĐ͘ ,ƵŵĂŶ ďĞŝŶŐƐ ĂƌĞ ƌĞĚƵĐĞĚ ƚŽ ƐŝŵƉůĞ ĐŽŵŵŽĚŝƚLJĂŶĚŽƉĞŶĨŽƌŵŝƐƵƐĞ͕ďĞĐĂƵƐĞĨƌĞĞĚŽŵŝƐŶŽƚŝŶƚŚĞŝƌŚĂŶĚƐ͕ďƵƚŝŶƚŚĞŚĂŶĚƐŽĨƚŚŽƐĞ ĚŽŝŶŐƚŚĂƚďƵƐŝŶĞƐƐ͘dŚŝƐŝƐƐůĂǀĞƌLJŝŶĂŵŽĚĞƌŶǁĂLJĂŶĚŝƚŶĞĞĚƐƚŽďĞĂĚĚƌĞƐƐĞĚ͘,ƵŵĂŶďĞŝŶŐƐ ĂƌĞĐƌĞĂƚĞĚŝŶƚŚĞŝŵĂŐĞŽĨ'ŽĚĂŶĚƚŚĞƌĞĨore need to be dignified. Today’ƐƌĞĨŽƌŵĂƚŝŽŶŚĂƐƚŽ ƐĞĞŬǁĂLJƐƚŽĚĞĂůǁŝƚŚƚŚĞƐĞŵŽĚĞƌŶƐůĂǀĞƌŝĞƐďLJĚĞĂůŝŶŐǁŝƚŚƚŚĞƌŽŽƚĐĂƵƐĞƐ͘  ƌĞĂƚŝŽŶŝƐĂŶŽƚŚĞƌŝƚĞŵ͕ǁĞĂƐŚƵŵĂŶďĞŝŶŐƐ͕ŐŝǀĞŶƚŚĞŽǀĞƌƐĞĞƌƌŽůĞŚĂǀĞƚŽƚĂŬĞĐĂƌĞŽĨ͘dŚĞƌĞ ŝƐĂƚĞŶĚĞŶĐLJŽĨŚƵŵĂŶďĞŝŶŐƐŵŝƐƵƐŝŶŐƚŚĞŝƌ'ŽĚŐŝǀĞŶƌŽůĞ͘dŚĞLJĚŽǁŚĂƚĞǀĞƌƚŚĞLJǁĂŶƚƚŽĚŽ͕ ǁŝƚŚǁŚĂƚ'ŽĚŚĂƐůĞĨƚŝŶŽƵƌĐĂƌĞ͘  / Ăŵ ĐŽŶĨŝĚĞŶƚ ƚŚĂƚ ĚƵƌŝŶŐ ƚŚĞƐĞ ƚǁŽĚĂLJƐ ǁĞ ĐĂŶ ďĞ ƚĂŬĞŶƚŚƌŽƵŐŚ ƚŚĞƐĞŬĞLJ ŝƐƐƵĞƐ ĂŶĚ ďĞ ďƌŽƵŐŚƚďĂĐŬƚŽŽƵƌƚŚĞŵĞ^sz'ZĂŶĚƐĞĞŚŽǁƚŚŝƐŝƐƐƉĞĂŬŝŶŐƚŽƵƐŝŶŽƵƌĨƌŝĐĂŶ ĐŽŶƚĞdžƚ͘  tĞĂƐ>DĂƌĞŐůĂĚƚŽŚĂǀĞŝŶƚŚŝƐ>DZdƚŚĞWƌĞƐŝĚŝŶŐŝƐŚŽƉĨŽƌƚŚĞĨŝƌƐƚƚŝŵĞƐŝŶĐĞŚĞǁĂƐ ĞůĞĐƚĞĚ WƌĞƐŝĚŝŶŐ ŝƐŚŽƉ͘ tĞ ĂůƐŽ ŚĂǀĞ ƚŚĞ ŶĞǁ 'ĞŶĞƌĂů ^ĞĐƌĞƚĂƌLJ ŽĨ d ƚŽ ůŝƐƚĞŶ ƚŽ ŽƵƌ ĞdžƉĞƌŝĞŶĐĞƐǁĞĨĂĐĞĂƐ>D͘KŶďĞŚĂůĨŽĨƚŚĞ>D͕/ǁĂŶƚĨŝƌƐƚƚŽĐŽŶŐƌĂƚƵůĂƚĞƚŚĞŵĨŽƌďĞŝŶŐ

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LMC MANUAL 2018 24 LMC MANUAL 2018 25 LMC MANUAL 2018 26 LMC MANUAL 2018 27 LMC MANUAL 2018 28 LUTHERAN WORLD FEDERATION (LWF), Africa desk BIBLE STUDY AT THE LMC ROUND TABLE October 15-17, 2017, Iringa, Tanzania By Rev. Dr. Elieshi Mungure

TEXT. ROMANS 10:11-15 (NRSV) THEME: REFORMATION IN AFRICAN CONTEXT: A Church with Beautiful Feet

11 The scripture says, “No one who believes in him will be put to shame.” 12 For there is no distinction between Jew and Greek; the same Lord is Lord of all and is generous to all who call on him. 13 For, “Everyone who calls on the name of the Lord shall be saved.”

14 But how are they to call on one in whom they have not believed? And how are they to believe in one of whom they have never heard? And how are they to hear without someone to proclaim him? 15 And how are they to proclaim him unless they are sent? As it is written, “How beautiful are the feet of those who bring good news!”

First Day, 16th October 2017

Introduction When Lutheran churches in Africa met in Marangu in 2015 to commemorate the 500 years of the Reformation in the context of the 60th anniversary of the first Marangu conference where the Lutheran communion in Africa was established, they had their theme as; “From Marangu to Wittenberg: being a reforming church in a changing African context”, and in order to tell their history they named it; “Journeying Together”. These two themes carried a deep theological and sociological meaning: that, First, it is the one of the communal identity, “It was in Marangu where all things begun”, participants from by then (1955) young Lutheran churches in the continent came to rediscover one another, as a communion in a region, and the second is that of the sociological nature of being church, meaning that it is the church in the context, here the question of being called to being a church in the continent and in the world was realized and started to be lived out as a church in mission.

Today, in the 21st century at the commemoration of the 500 years of the Reformation, we learn that the center of Christianity has moved to the global south, Africa being among the leading places where there is a vivid growth of the church both in numbers and in resources. The Ethiopian Evangelical Church Mekane Yesus (EECMY) and the Evangelical Lutheran Church in Tanzania are leading in numbers the communion. There is also growth in resources both in the numerically large churches as well as the medium and young churches. These churches have recognized themselves as churches on mission moving now from Africa to the rest of the world (hence Marangu-to-Wittenberg). In order to do this, they have to do it together, journeying and accompanying one another as God in Christ through the Spirit accompanies them.

Why is it necessary to talk about the reformation in Africa? In order to understand the importance of the 500th anniversary of the Lutheran Reformation for our contexts, I

 ϭ LMC MANUAL 2018 29 believe it is important to connect the reformation tradition, which reached the continent through missionary movements in the 18th and 19th centuries, in light of God’s Mission in Christ Jesus, which reached the continent through early Christian mission activity which began right away in the 1st and the 2nd century. Understanding the Reformation in the light of God’s Mission can inform the future of our mission in the 21st century, as we participate in God’s unfolding grace that continues to reform, and renew our churches and communities on a daily basis.

“Alien and Proper Righteousness “are gift from God for the life of the Church.

In his letter to Romans, the Apostle Paul is trying to plan his journey to Rome to ask the church to support his mission to the gentiles in Spain (Rom. 15.24). While doing that, he faced some criticisms. In his letter to the Romans, Paul is trying to assert his theological legitimacy. In the above passages, Paul is teaching what Martin Luther came to call two types of Righteousness. The first type is an “alien” (or foreign) righteousness, which is given to us by God’s grace through faith, in Jesus’ death and resurrection (1Cor. 1:30) and inherited through our baptism. This kind of righteousness, God declares us sinners as righteous without any merit of our own. As the saying goes; “Not because of who we are and what we do, that we are righteous, but because of who God is and what God does, in Jesus Christ, makes us righteous, it is pure grace. (Ref. to the LWF 12th Assembly theme and 500 Reformation: Liberated by God’s grace”). That grace is always there for us to receive through faith in Jesus Christ. By his death and resurrection, we receive hope and empowerment to live now and in the life to come.

The second type of righteousness, according to Luther is, “proper” righteousness which we acquire after being transformed by grace. This kind of righteousness inspires us to live and do acts of love to God and our neighbors. This is now the fruit we received, the life changing and transforming grace, that enables us to spend our life in the way of service, and advocating for good works (Gal. 5: 24; the response to the call of Christ to us)

All of this righteousness happens to us when we call upon Christ’s name and in faith, believe and trust in this generous, merciful, gracious and loving God. I would summarize the two types of righteousness thusly: Righteousness is the character and quality of God that is received in faith, enabled by the grace of God.

In the text we have read, Paul gives a clear picture of the path one needs to to follow to receive both alien righteousness and proper righteousness to do good works of love and service to the neighbor.

Paul was Jewish by birth, and was a Roman citizen. Having had a position of leadership in Jewish legal circles and later a missionary to the gentiles in Roman territory, Paul got opposition from both sides, Jewish and Roman. Jesus Christ alluded to the likelihood of this kind of persecution, when he warned the disciples that they would face persecution because of his name. The Jews were not ready to believe in Jesus because to them Jesus was neither a political or spiritual leader. He was not their eschatological Messiah who was expected to liberate them from political powers of the Roman Empire nor was he the anointed of the Lord who was to save them from social constraints of religious regulations. The fact that Jesus told them that his

 Ϯ LMC MANUAL 2018 30 Kingdom is not of this world made them despise him as another one of the false prophets. Paul’s words about Christ and His salvation therefore, were not well received by any means. Instead of Listening to him they punished him bitterly. Hence, his own people rejected him because he was teaching things about the risen Christ which in their eyes were counted as “foolishness”.

Among the gentiles, there were newly converted Christians who felt that they were now better than their brothers Jews, having accepted Jesus as their Savior. When Paul was telling them that they have the same God who is incarnated to human and divine Jesus Christ, they were troubled. Their question was how can it be that we have seen the “Light” and believed in Jesus Christ yet you still insist that we are the same?

Paul wants his listeners to know that before God, they both stand empty. Before God no one is sidelined nor advantaged because of their geographical, ethnic or even religious background. No one is justified over the other because that “alien” righteousness which calls us to believe comes from God alone. The same grace calls each and every one to come to faith in Jesus Christ. God gives salvation generously, Rom 10:12 with one condition that all need to call upon the name of the Lord. So, in this Bible study for today I would like us to remember this, that the “Alien Righteousness”, is God’s gift and a task. We receive this kind of righteousness because of God’s own grace. Each human receives it with gratitude as a gift, but a gift that calls us to a task, to serve the neighbor and the creation. This is our calling. God’s grace calls and set us on the path to reformation, renewal and transformation of our lives and that all we encounter, to be as God intended. And Tomorrow I will come to the call of “proper righteousness” which send us to be missionaries in Africa today under “Ecclesia Semper Reformanda” Slogan.

“Alien” Righteousness of God: A gift and task or responsibility

Romans 10: 11-13. In these verses, Paul is reiterating that a call for Salvation is for free. “No one who believes in him will be put to shame, (not be disappointed) … “Everyone who calls on the name of the Lord shall be saved.” This is the Message, about Christ, the lamb of God who takes away the sin of the world’. God’s will to become incarnate as a human being, die and resurrect, was an act of love which God demonstrated to humanity. That is to say, the alien righteousness is given for all. But this gift inspires us to call upon the name of the Lord. The first kind of righteousness inspires our heart and mind to participate in the second kind of righteousness where we are moved to say Yes, I follow you Christ. Yes, I depend on you Christ and Yes, I will obey you Christ. No one, whoever…, the gospel message is good news to all, Jews and Greeks alike… children, old, female, male… Here Paul is continuing to insist that “There is no distinction”, in God’s eyes. There is neither Greek nor Jew. Everyone who calls upon the name of the Lord will generously be saved and made a new creation, transformed, or re- formed. The word “difference” δίαστολή, (diastole) means “distinction, diversity. It also means eminence, excellence, advantage.

 ϯ LMC MANUAL 2018 31 As human beings we are sinners. We embody sinful nature. We have failed to obey the law, be that of nature or the Law that God gave the Jews through Moses. And for that reason, we all need the same medicine to heal us. That is, we all need to be justified by the same way, in faith through Jesus Christ. Salvation which will make us righteous before God. Salvation which will liberate us from our bondage to sin, and make us able to stand before God. In his critique of both groups, Paul is giving a lesson that anyone who believes, and who has called upon the name of the Lord is generously given faith and blessings equally. All are sent to make others believers in Jesus Christ. All are called to be instruments of peace, since God’s liberating, alien righteousness comes to each of us and transforms each of us. This gracious gift of righteousness reminds us what God through Jesus Christ has done on the cross to save us and inspire us to call upon the name of the Lord for forgiveness as we live as pilgrims in the life of faith. It is a righteousness which liberates us and therefore we may only boast that we are in Jesus and Jesus is in us, and therefore, we will call upon the name of the Lord as long as we live.

Question for group discussion 1. Which issues or conditions do you think you and your church needs to be saved or liberated from?, mention up to five of them and give proposals for solution. (Evil; diseases, poverty, power, segregation, war and conflict?). These will be shared in the plenary.

 ϰ LMC MANUAL 2018 32 Second Day, 17th September 2017

Reformation in Africa: a missionary church with Beautiful feet Rom: 10: 14-15

14 But how are they to call on one in whom they have not believed? And how are they to believe in one of whom they have never heard? And how are they to hear without someone to proclaim him? 15 And how are they to proclaim him unless they are sent? As it is written, “How beautiful are the feet of those who bring good news!”

The “Proper righteousness” sends us to be missionaries in Africa and elsewhere, this is the reformation we are talking about, it is about the renewal of the church from now into the future, after the 500 years, then what? There is a future filled with the liberating grace sending us to continue to be reformers and transformers in the world.

Since the good news is for all, we must proclaim it to all in order to continue to be in reformation and being transformed as we move into the future.

From Romans 10:14-15, Paul is outlining a set of responsibilities for both the Church as an organization and individuals to participate in God’s ongoing mission – Missio Dei, (Eclessia sempre reformanda). Having informed them of who they are, and that they are made children of God not because of where they come from or how long it has been since God has called them to faith, he is now coming to what he sees as the problem in their context. This text concerns their response as they come to fulfill “proper Righteousness”. In order to bear the fruit of righteousness they will need to do the following: 1. Relating faith to the context (grassroots) through evangelism and mission 2. Creating strategies of nurturing those already in faith through life long formation 3. Empowering committed leadership 4. Lastly, he is referring to Isa. 52: 7, affirming the importance of those who participate in the sharing of the message: the preachers, the bearers of the good news, through their gifts and talents. i) Faith to the context through evangelization and mission

Sharing in the Missio-Dei globally: In commemorating 500 years of the Reformation, the LWF was guided by three principles: a) reformation as a global citizen b) commitment to the ecumenical accountability and c) churches of the reformation are churches of an on-going reformation. The goals of this commemoration are to strengthen the LWF communion among its member churches by exploring the meaning of Lutheran identity, while strengthening its ecumenical commitment. This is a task that will lead us from 2017 into the future, pointing out how the whole communion will continue to work, and walk together, experiencing and shaping global Lutheranism by sharing our diverse reformation experiences. This is a time to remember the past, relate it to the aspects of the present and deliberately chose those elements that are both paradigmatic (exemplary) and also normative (considered acceptable boundaries) for us as we move into the future.

 ϱ LMC MANUAL 2018 33 With respect to our continent, Africa, it is true that Christianity is growing. The center of Christianity today is no longer in the northern hemisphere but in the global south, with a large percentage being in Africa, among which we find the largest Lutheran churches (EECMY and ELCT). The growth we see in Africa is both in quality and quantity. This African growth is calling the church to work for strategies of meeting the needs of both being quality churches as well as their numerical growth.

This Bible study, challenges the Church of the reformation in Africa to engage in evangelization suited for our age. Not only to bring people to faith in Christ as the first missionaries did, but to deepen their Lutheran identity and strengthen their understanding in what law and Gospel means according to the Scripture. You will agree with me that many of our brothers and sisters who claim to be Christians today are falling into the type of Christianity which professes a trust in one particular interpretation of Jesus Christ. The Gospel of Jesus, for them, is known only in the power of God to give them Glory. This is what Luther called a theology of glory. But to many African Christians today, the theology of the cross is not their framework of faith or their experience of God. All life questions surrounding the cross are out of their package of faith, or knowledge of God, even though this is the way God chose to reveal the Good News of grace.

Reformation in Africa today is calling the Church to nurture the faith of her Christians and call for other strategies beyond those inherited from the previous centuries of missionary movement, social services of schools and hospitals or those having Sunday services with all ritual rights and visitation to the Christian families.

Alongside the above strategies, I think Churches today need to embark upon programs beyond ‘Services”. We need to think on having a profound enough spiritual self- understanding that will renew people’s hearts and minds to enhance a sustainable theological integrity and dignity. The Lutheran church is found on strong foundation of biblical teaching, unfortunately today this art of quality teaching is diminishing in our churches which open up widows for poor teaching sought outside our own heritage. The utilization of the communication tools such as radio and other media is not uplifted enough and used by our clergies.

Also we need to embark on projects/programs which transforms people’s lives from the individuals at grassroots that empowers them to bring changes; like advocating for justice, generate incomes to sustain the church as an organization etc.. (when do we mobilize our resources that allow us to invest more in programs that help us now and into the future? Big investments belong to individuals, but the church owned investments collapse, why? Maybe we did not invest in the spiritual affairs rightly hence having the gap to fill?). As the whole world is now working on the UN Sustainable Development Goals (SDGs), and African Union speaks of Agenda 2063 (the Africa we want), churches and especially strong churches like ELCT needs to be at the forefront engaging its people, the government and civil societies in implementation of the above worldwide initiatives for the well-being of the people.

 ϲ LMC MANUAL 2018 34 ii) Creating strategies of preparing leaders and nurturing those already in faith through life long formation

As we saw above, the church of reformation in Africa needs to be a missionary church, that participates in the ongoing Missio-Dei. This kind of missionary church will continue to share gifts and skills that enhance the leadership capacities that enable learning, across gender and generations and that meet the needs of all. This kind of church will invest in teaching programs beyond those done during confirmation and through TEE. The formation of our ministers and those who carry the good news on their feet especially in Africa is at stake, there are seminary and theological formation institution that are closing due to financial and ownership challenges. In only 150 years of the mission work in Africa, we are facing a crisis of the ministerial formation, both in quality and quantity? The messenger needs to hear and understand the Message and the Sender well, and not otherwise. Here tools for communicating the messages are important in order for the message to be effective or achieve the goal.

The question of proper formation of ministers is very critical. What are other models that could be used to help us in this kind of formation? The use of technology like special teachings through TV, online platforms and even via mobile phones could be thought of. -How about continued formation, even to have other kinds of teachings during Sunday services?, I mean to have for example health, development, teachings etc., and invite experts to share information and practices, will this enrich our people more? iii) Leadership formation and nurturing is another need as we head towards the next 500 years We must look into the content of our programs, and ask whether or not they meet the needs of the people in our contexts. What is in the curricula, and can it be re-formed in order to meet our needs and mobilize the gifts of the people for ministry? Let us encourage the institutions and programs to review their teaching and formation resources so that our people get the empowerment and capacity development that is required and helpful. iv) Lastly, Reformation in Africa, need to affirm the contribution of many youth, women and men who contribute to carrying out the messages, the news about Christ… Here the question of inclusivity is important; (women, men and youth) who have been since Christianity was introduced in the continent have been advocating for it. Their place and participation need to be acknowledged in a reforming church suited for missionary needs of the future in Africa, (affirm their experiences and gifts) There are countless numbers of believers who have been available for the Gospel, who were and are ready to be sent anywhere at any costs to bring good news that Christ is indeed the Savior of the World. That witness has saved me and is able to do so to you also. Those whose diaconal work of serving others has been part and parcel of their lives. Those who daily are fighting to alleviate poverty and human suffering, advocating for peace, justice and integrity of creation. Those men and women who used their lives and hands and feet to faithfully bring mangoes, firewood, lemon, corn, grains to the church to fulfill their committed amount of money as contribution to the sustainability

 ϳ LMC MANUAL 2018 35 of their parish/congregation. To all I join Paul to say that: “Their feet are beautiful because they bring good news to all”

However, additional question today, is how can we add value on their mangoes and vegetables that they do not perish fast, that they acquire the price that they deserve in the communal and global markets to raise up their income? The church of the reformation in Africa is a church with advocacy skills that calls for changes and transformation for its people now and in the future. It is a church that calls and seeks justice and integrity of all.

Conclusion REFORMATION IN AFRICA CONTEXT: What kind of church do we hope to see grow in Africa after Reformation 500 years anniversary? - A missionary Church which is calling and sending believers to fulfill “Missio- Dei” - A church in which faith matters, “everyone calling in the name of the Lord shall be saved”. - An Inclusive church: take the gifts of all young, old, women and men in a meaningful way in proclaiming the gospel (sharing the message), doing service (diakonia) and advocating for justice, peace and integrity of all.

The resolutions from the 12th Assembly of the LWF reminds that we need revival churches, we need churches that are inclusive and standing firm against gender base violence, and churches that cares for education and formation of its people especially on their self-understanding and identity.

Bishop Josiah Kibirah, in 1983 in an article to the ATJ asked “Has Luther Reached Africa?” As we celebrate the 500th anniversary of the reformation, Kibira reminds us that: although Luther did not come physically to Africa but by God’s grace, we Africans have experienced his impulses and his zeal for making Christ confessed and believed. The continent has experienced people of faith who continue passing on the message of salvation in Africa. Either, Africans like Samaritans (John 4:42), themselves have experienced the transforming power of the Gospel which pushes them to say: “It is no longer because of what you said that we believe, for we have heard for ourselves, and we know that this is truly the Savior of the world.” Africa has experienced evangelization and diaconal work of every kind- people have received holistic mission and healing in the continent.

Let us continue praying for the good news to be preached to all, we are the bearers of this good news to all. Let us be ready as Isaiah: “Here I am, send me Lord”, a missionary church with beautiful feet. Amen

 ϴ LMC MANUAL 2018 36 “Reformation in the African Context”

At the 14th Lutheran Mission Cooperation of the Evangelical Lutheran Church in Tanzania, Round Table, in Iringa, Tanzania, 15 – 17/10/2017

Archbishop Dr. Musa Panti Filibus Archbishop, Lutheran Church of Christ in Nigeria and President of the Lutheran World Federation

Introductory remarks I bring you greetings on behalf of the member churches of the Lutheran World Federation and from the Lutheran Church of Christ in Nigeria (LCCN). I count it great joy and thank you for the invitation to the 14th Lutheran Mission Cooperation of the Evangelical Lutheran Church in Tanzania and the opportunity to share some thoughts with you on the theme, “Reformation in the African Context.” In accordance with the request of the Lutheran Mission Cooperation, this presentation is a modified version of a previous paper titled "Being a Reforming Lutheran Church in Africa Today" that I presented at the Lutheran World Federation - Africa Regional Expression Reformation and 60th Anniversary of the Marangu Conference, Moshi, Tanzania, 19th - 25th May, 2015. It will be more of critical reflection on the state of being of the churches of the Lutheran tradition in Africa today as I see it. I will particularly attempt to identify some key areas that I believe require attention in our churches today. I recognize the risk of generalization in view of the varying expressions of Lutheran identity in Africa with distinct liturgical, cultural or ritual expressions, historical backgrounds and different political, economic and religious contexts. I also admit my limited knowledge of the unique situation in Tanzania today. Nonetheless, I hope the presentation will stimulate our minds and reflection for the purpose of strengthening the witness of the church in Africa.

The 16th Century Reformation as point of departure We do not have the time and space to delve into the sixteenth century Reformation particularly led by Martin Luther. But it is important to keep in mind that the main cause of the reformation movement was dispute on the theological position of the church visa- vis, the Word of God that led Martin Luther to nail his 95 theses to the door of the Castel in Wittenberg, Germany, on 31 October 1517. Luther was challenging the sale of indulgences as a way of raising money for the rebuilding of the St. Peter’s Basilica in Rome. He insisted that the authority to remit sin belong to God only – not the church. The church had become so powerful spiritually and due to unholy relationship with the state. Other challenges include internal power struggles as popes and cardinals were said to often live like kings than spiritual leaders, with simony, nepotism and corruption, with very little time to care for the souls of the members. Luther himself had great

LMC MANUAL 2018 37  strugg les on finding assurance of Gods salvation, until God, by the leadership of the Holy Spirit, led him to discover the great truth of justification by faith alone, particularly following his reading of the words of St. Paul in Romans 1:17, “The Just shall live by faith.” Salvation cannot be attained by good works - Gods grace is a free gift to human beings not earned. This became the central theological conviction in his life and teaching.1

This year marks the 500th anniversary of the Reformation, commemorated differently at local, national, regional and international levels. The Lutheran World Federation held its global commemoration in the context of LWF Twelfth Assembly in Windhoek, Namibia, from 9-16 May 2017. Throughout the Assembly, participants reechoed, “we are liberated by God’s grace”, and reflecting on the word of God under three sub themes; salvation not for sale, human beings not for sale and creation not for sale, climaxing in a very colorful Commemoration Service on Sunday 14 May 2017. As the 500th anniversary of the Reformation draws to an end, we must ask; what does Reformation mean in the African Context today? Is there need for Reformation in African context? What could that be?

On Reformation For the sake of clarity our discussion, I am adopting Merriam Webster’s Dictionary definition of reform as: a) to amend or improve by change of form or removal of faults or abuses and b) to put an end to (an evil) by enforcing or introducing a better method or course of action. It is important to begin by acknowledging that the Reformation is never just an event in the past only to be remembered as monument. It is also not about re-inventing Martin Luther and his contemporaries or just applying their ideas to our situation. Rather, the church must always embark on a culture of re-form as it seeks to live out its call to be disciples of Jesus Christ in the world. The 16th century Reformation should remind us of our past, offer important lessons for our journey now and point us to the future. It is also important to keep in mind that reforming the church in the first place, is the working of the Holy Spirit, not just artificial human effort. It is the Holy Spirit who initiates the process of reform in the body of Christ and enables the human person to act accordingly with boldness even in the face of opposition. Reform process in the church must also begin from the hearts and lives of believers in Christ that call for conversion and repentance. The renewal of theological, ethical and structural dimensions of the

 1 T. H. L. Parker “The Reformation and the Church Today” http://churchsociety.org/docs/churchman/087/Cman_087_1_Parker.pdf (accessed 15 June 2017)

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LMC MANUAL 2018 38  church will then follow religiously. Otherwise, reformation becomes a superficial realignment of structures but not the persons. A reforming church must constantly return to and reaffirm the centrality and authority of the Word of God, thus affirming the centrality and influencing power of the Gospel. The call for reform imposes on us the need to re-articulate and deepen our understanding of the Christian faith including those expressed, not merely reciting them. Reformation must also reawaken us to reflect on our responsibility towards the neighbor, to our calling to be God's instruments for healing and reconciling a broken world.

A look at the current situation in Africa It is important to reflect on our context in order to provide basis for more relevant approach to the question of reform in the African church. Like any context, Africa is also experiencing developmental changes in terms of modern technology, economy and consolidation of democratic institutions. Despite conflicts in some parts, there are a number of countries that are enjoying relative peace. On the other hand, Africa is faced by many challenges including abuses attributed to culture, tradition, economy and even religion. Stories abound how human beings are reduced to commercial property that can be bought and sold for sexual exploitation or cheap labor; the sanctity of human life and creation is disregarded and destroyed; increasing levels of insecurity in many parts of the continent; African governments who generally hail democracy as the way to go, have difficulty respecting democratic procedures they have put in place when it turns against their selfish interest. We can go on to talk about rampant injustice, poverty, domestic abuse, and many other atrocities. Violence in the name of religion is common place. Political, traditional and religious leaders are often accused of sowing seeds of discord that has the propensity to instigate violence among the people, in a bid to hold to power. In my country Nigeria, we are now witnessing a new wave of hate speeches that is culpable of engulfing the nation into civil war. What is more worrisome is how young people are being manipulated as agents for spreading hate speeches. The incidents in Kenya recently remind us that elections are not the best of times in Africa, including in the church. It brings back old ethnic and political rivalries, sometimes leading to bloody clashes. In such a context, the church is actually expected to provide leadership in bringing about reform and transformation. But the church must prepare itself in order for its intervention to be relevant. This entails a number of things, including the need for the church first to be very clear of its self-understanding, agenda and identity particularly theologically and what should be its specific response. Otherwise, the church risks entering the public space like any other organization and may be seen to be confused. For the witness of the church to be credible, I believe reform must always begin from within, as Jesus said, “Physician, heal thyself” (Luke 4:23). This points at the need for the church to be humble enough to acknowledge its own sins, seek forgiveness and the empowerment of the Holy Spirit. Equally important, the church must deliberately develop framework by which it constantly analyzes and practically engages the world ϯͮWĂŐĞ



LMC MANUAL 2018 39  towards transforming sad situations that hinder many people from experiencing life in abundance that Christ offers (John 10:10). This framework include theological and liturgical; spiritual; ecumenical, socio-political; economic; cross-cultural; multi-religious, ecological and ethical.

Is reform needed in the Church in Africa? As modern research often points out, change is a necessity for the survival of any human organization. The book of James 1:17 says, it is only “the Father of the heavenly lights, who does not change like shifting shadows.” Furthermore, an English writer Henry Francis Lyte (1793-1847), also in his song “Abide with me fast falls the eventide” that we often sing, echoes in the second stanza “Change and decay in all around I see.” In his words, it is only the Lord that changest not. Given the changes and decays in all of life, it is necessary that the church at any time and space constantly pray for the renewing power of the Holy Spirit in order to survive and keep its mission going. The Bible is replete with examples and stories of Gods people continually undergoing self examination, recognizing the need for, and embarking on reform in their relationship with God, each other and structurally. One of the most quoted examples of reform is prophet Nehemiah who saw the need for reform when he was told that “Things are not going well for those who returned to the province of Judah. They are in great trouble and disgrace. The wall of Jerusalem has been torn down, and the gates have been destroyed by fire” (Neh. 1:3). Nehemiah wept, prayed, and then took steps towards rebuilding the broken walls. Similarly, when Habakkuk became very aware of the evil deeds, the misery, destruction and violence against his people he cried out, “In this time of our deep need, help us again [revive your work] as you did in years gone by …” (3:2). And one of the most radical and risk taking examples of call for reform in Jewish religious life is Jesus walking into the temple in Matthew 21:12-13, and driving people away, overturning tables and calling for change from den of robbers to house of worship that God desires. In his letter to the seven churches in the book of Revelation, John the Apostle did not mince his words in naming their sins and warning them to repent and return to their first love (chapters 2/3). And if I may also share one of my favorite verses 2 Cor 4:16, the Apostle Paul recognizes that in a world where the body of Christ is constantly facing brutality we keep going because the inner body is renewed daily: Even though our outer person is being destroyed, our inner person is being renewed day by day. The church today like the apostles of old, is also a gathering of human beings who though proclaim “we are liberated by grace” are always carrying “spots and wrinkles” (Eph 5:25-27) until the resurrection when it shall reach perfection in Christ. Hence we continually need spiritual and physical renewal. But like addicts who need external intervention to overcome their addictions, we need the radical intervention of the cross in

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LMC MANUAL 2018 40  order to undergo change or renewal. 2 The spirit of reform should always take us back to Christ the crucified, who is the center of our being, the New Adam, who has the power to put an end to the Old Adam. Let me also highlight that reformation is not just for the sake of bringing change. It is not about being fashionable or in order to be “relevant” in the face of “every wind of doctrine” as the Apostle Paul puts it (Eph 4:14). The 16th century reformers acted because they saw clearly that the church had become corrupt, strayed from the Word and needed to be redirected to the Word of God. With this in mind, the question is not whether or not reformation is needed in Africa, but in fact how it would be. It is fair to say, while the 16th century Reformation had much to do with beliefs and creeds, reform in Africa would have a lot to do with deeds, behaviors, mindsets and cultural attitudes.3 Among many other things, an African Reformation must be about how the church would forge greater unity for the sake of ministering the Word of God to the people, teaching congregants to really have knowledge of the Word of God, not mere recitation of dogmatic knowledge passed from one generation to the other, sometimes mixed with culture and traditions. But reformation is not always easy. It challenges our long cherished perceptions, mindsets, behaviors, values, practices or even traditional systems that are held as normal and may trigger emotions and even conflicts. Challenging abuses and changing perceptions and long cherished attitudes and ways of doing things is not easy. Therefore a task before us is again clarifying what needs reform and what the end goal. It is only when visions and actions meet that we are able to bring change to the church and society.

Some key areas for consideration Let me attempt to identify some areas for consideration on reformation in Africa:

First, the need for the centrality of the message of the cross. It is not a secret that the church in Africa today preachers who claim all kinds of prophecies are all over the place and seem to be taking center stage in many churches. Today’s preachers are under pressure to demonstrate that they are spirit filled. The message of the suffering and death of Jesus Christ on the cross and what this means for the church seems to be peripheral. What appears more appealing and to the delight of church members are promises of healing and other works of miracles, advertised on billboards and media with promises of “breakthroughs” as though the powers to perform miracles are just in our pockets.

 2 Forde, Gerhard, On Being a Theologian of the Cross: Reflections on Luther’s Heidelberg Disputation, 1518 (Grand Rapids, Michigan: Eerdmans, 1997), 94.

3 “An African Reformation.” HTS Teologiese Studies/Theological Studies: http://www.hts.org.za (Open Access, accessed 14 August 2017).

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The minister has to keep resounding “hallelujah”, even when we should be crying for mercy (“Kyrie eleison!”). Satan is constantly commanded, bound and destroyed. But keeps waiting at the door or even takes a sit in the pews listening as he/she is cursed. Giving in the church is often seen as investment, expecting quick returns from the Lord rather than sign of gratitude. We should not be found judging others since we do not have control over the how the Spirit moves. Nonetheless, the church of the reformation must bring the message of the cross to the center, insisting, salvation is not for sale (LWF 12th Assembly sub theme). Second, the need for radical review and renewal of the church’s understanding of its mission and diaconal calling and its approach. Mission and diaconia are central to the Christian witness and vocation of the church especially in view of countless existential challenges plaguing the church in Africa. Reforming the church today requires an articulation of long term agenda and the mechanism for implementation. In view of the multifaceted issues plaguing the continent no church should be working in isolation. We must work together within individual churches but also ecumenically. In this regard, completion has no space. A third area that requires attention is the need to prioritize as well reconsider a more creative approach to theological education and formation for the deepening of our understanding of the Christian faith. It is common knowledge that many of the churches in Africa continue to experience high numerical growth. The factors for this growth are an area for research on its own. However, concerns have often been expressed that this growth comes at the neglect of disciplining. It is not uncommon to hear mainline churches whining and complaining that some churches particularly the Pentecostals are “stealing” their members. Indeed, any church denomination that is serious about evangelism cannot have as its target, picking Christians from one denomination to the other. At the same time, the Lutheran church in particular must invest on discipleship, helping the members to deepen their understanding of their Christian faith. For example, when in our liturgy we say the apostle’s creed every Sunday; do our members really understand what they are saying in there? Theological and pastoral training require equal attention. For decades, Churches in Africa have held consultations and highlighting the need for contextualization of theological education and pastoral training that would adequately respond to the African reality. Nonetheless, this is still unaccomplished. In some parts of Africa, churches are not even able to adequately support their theological institutions. Some are hardly surviving. There are also concerns about the level of theological training provided in our theological institutions that many students graduate without having attained sound theological knowledge. Students are either overloaded or rushed through core courses such as biblical studies and Lutheran theology for several reasons including accreditation. I heard in some churches that many pastors have very shallow understanding of what defines the Christian faith in the Lutheran tradition. All these call for more drastic measures to transform our theological education and the training of our pastors and evangelists, to enable them better speak to the heart of the people they serve today. ϲͮWĂŐĞ



LMC MANUAL 2018 42 

A fourth area for urgent attention is liturgy and worship. We are thankful for the liturgical material we received from the past as “a mark of our Lutheran identity".4 What is needed is real appropriation of those marks of identity to our specific realities. The church should be very intentional in facilitating the recognition, affirmation and incorporation of the gifts of indigenous artists into our worship life, particularly in view of gradual changes taking place in Christian denominations regarding liturgy and worship including singing and dancing as mark of spiritual vibrancy. How to go about this without a clear agenda remains a challenge, especially at a time when the church is made to seem like a competitive business venture. A fifth critical area is financial accountability, transparency and sustainability. This is a very sensitive particularly for the leadership. But if we are really serious about renewal, we must be bold enough to name and confront allegations and outcry of corruption and financial scandals in the church – not only frown at public officials. A process of reformation in Africa cannot turn deaf ears to widespread suspicions regarding the disappearance of or diversion of church funds into personal projects, corruption in form of abuse of power, lack of accountability and transparency and nepotism in the churches. We must also deal with the question of sexual abuses and immorality (taboo!). There are also questions about the moral standards of church leaders, including pastors. No doubt any questionable attitude in the church is likely to water down its very image and prophetic voice in its local context. Where these are happening, the integrity and dignity of the church particularly leadership is at stake. Leaders need to demonstrate unquestionable character in order to be credible among the people they lead and society at large. As Jesus asked, "How can you say to your brother, ‘Brother, let me take the speck out of your eye,' when you yourself fail to see the plank in your own eye? (Luke 6:42). I have a feeling that many of our church members get discouraged from taking responsibility for the financial sustainability of the church due to fears or suspicion of mismanagement. It is worth reminding ourselves that together under the LWF, we have affirmed the principle of “zero” tolerance to fraud and financial corruption. The question to be asked is how is this understanding reflected and practiced in our member churches? We have also put in place a Gender Justice Policy and “LWF Staff Code of Conduct Regarding Sexual Exploitation and Abuse, Abuse of Power, Fraud and Corruption” 5 (particularly aimed at helping LWF employees make ethical decisions both in private and the obligations thereof). These valuable documents can help member churches in trying to develop mechanisms for dealing with issues of corruption and sexual abuses internally.

 4 Musimbi Kanyaro “Lutheran Communion in a Multicultural Identity”, in Mark Thomsen and Victor Westhelle (ed), Envisioning a Lutheran Communion: Perspectives for the Twenty-First Century ( Minneapolis, MN: Kirk House Publishers 2002), 40. 5 Accessible from: https://www.lutheranworld.org/content/resource-lwf-staff-code-conduct- regarding-sexual-exploitation-and-abuse-abuse-power-fraud ϳͮWĂŐĞ



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Sixth and closely linked to the question of accountability and transparency is leadership, politics and the use of authority and power in the church. The reform of the church and indeed the African society depends on the leadership. But there really seems to be leadership crisis in the church in Africa. The big voices we have had in the past are becoming very scanty - this is not in any way an underestimation of the capacity of leadership in the churches today. But it is an issue we must not neglect. The call to leadership comes privileges but also responsibilities for which we must prepare future leaders. Reformation in the African context calls for leadership that is marked by courage and compassion for the witness of the gospel of Christ. Godly leaders are in dire need in order for the church to be living example in the larger society. It is a serious matter that we have not been able to radically redefine and remodel our understanding and practice of leadership after the teaching of Jesus Christ. In Matthew 20:25-28, Jesus taught the disciples an alternative model of leadership and use of authority. He makes clear that his authority is not lording over the people but supporting, nurturing and sustaining his disciples including giving his life. Leadership in the body of Christ is servanthood and we are called to follow his footsteps, to be little Christs (Kleinhas, 45). The concern that many of us church leaders in Africa desire and enjoy being treated like traditional chiefs and political dictators must be reiterated. Although times are fast changing, some church leaders are still living in the past where a pastor or bishop was not only treated like traditional chiefs but go to the extent of demanding to be treated so. From my many travels, I can tell, it is such a temptation to have people bowing and greeting one with great sense of respect. I have recently found out that sometimes what seems to be respect is actually a mockery. But it is also partly because of this kind of understanding leadership and culture that we continue to have serious problems. People fight nail and tooth for leadership positions, power and control. Unfortunately, many of the fights are not because of the desire to provide genuine leadership but the material that comes with that office, including building profile and fulfilling personal ambitions. But one important fact is that society is fast changing. Church members know exactly the kind of leadership they want – they want caring and exemplary leaders. Those leaders that fail to distinguish between being a traditional chief and the call to lead in the body of Christ may only end up disappointed because in the nearest future, nobody will respect you because you are wearing a name tag that says archbishop or bishop of Dean or Pastor. After all in many places today, anyone can walk to the shop and buy a clerical shirt and announce themselves to be bishops. What really matters in the sight of Christ is being faithful in our discipleship and service. The question of participation of the whole people of God in the leadership and decision making of the church, particularly the place of lay people, women and young people is very crucial for us to move the church forward. Unless we are prepared for genuine change, the concept of priesthood of all believers that we affirm is just a mere slogan. One common argument against full inclusion of men and women in leadership is culture and tradition. From what I saw from a number of congregations some with ϴͮWĂŐĞ



LMC MANUAL 2018 44  membership into thousands, the church has no option but to open up and consolidate the ministry of lay people. There is no way ordained ministers can really care for all these people adequately. Rather, we run the risk of gathering like in football stadiums where the referee hardly knows any of the fans except the few players in the field. The context of 500th anniversary of the reformation should challenge us to critical self reflection and review our leadership and governance structures to enhance our engagement in mission and evangelism as men, women and youth in a common journey. In this age of technology, youth are no longer just leaders for tomorrow, they are leaders today. In many areas actually the older generation is left behind.

Closing remarks I would like to conclude by once again expressing gratitude for the opportunity to share these thoughts that are mostly reflective rather than academic. I have attempted to provoke honest conversation on the need for the church to realize that the need to remain a reforming church is a task that must continue. Let me reiterate by highlighting again that in order to remain faithful in its calling and witness, the church must always engage in renewal. Therefore the 500th anniversary of the Reformation should not just be an event. It should be an opportunity to critically and continually engage in honest self reflection to discern where God is calling us. We do so, trusting the leadership and guidance of the Holy Spirit who initiates and directs the renewal of the church. May this spirit off renewal inspire us to never shy away from recognizing even our failures and taking courageous steps towards reforming them. I thank you for listening.

ϵͮWĂŐĞ



LMC MANUAL 2018 45 LMC – Lutheran Mission Cooperation Tanzania    ƌƵƐŚĂ͕KĐƚŽďĞƌϮϬϭϳ   >D^ĞĐƌĞƚĂƌLJZĞƉŽƌƚƚŽƚŚĞϭϰƚŚ>DZŽƵŶĚdĂďůĞϮϬϭϳ͕/ƌŝŶŐĂ   /Ŷ^ĞƉƚĞŵďĞƌ/ƚŽŽŬŽǀĞƌƚŚĞƉŽƐŝƚŝŽŶĂƐ>D^ĞĐƌĞƚĂƌLJĂŶĚ/ĂŵǀĞƌLJŐůĂĚƚŽƉƌĞƐĞŶƚƚŽLJŽƵ ƚŚĞ>DZĞƉŽƌƚŽĨƚŚŝƐLJĞĂƌ͘  dŚŝƐŝƐƚŚĞĨŝƌƐƚZŽƵŶĚdĂďůĞ/ĂŵŽƌŐĂŶŝnjŝŶŐ͕ǁŚŝĐŚǁĂƐĂĐŚĂůůĞŶŐĞƚŽƉƌĞƉĂƌĞŝŶƚŚĂƚƐŚŽƌƚ ƉĞƌŝŽĚ͘ /ĂƉƉƌĞĐŝĂƚĞƚŚĞŐƌĞĂƚǁŽƌŬǁŚŝĐŚŚĂƐďĞĞŶĚŽŶĞďLJŵLJĐŽůůĞĂŐƵĞƐĂƚƚŚĞ>DŽĨĨŝĐĞĂƐǁĞůůĂƐ ďLJƚŚĞŝŽĐĞƐĞŽĨ/ƌŝŶŐĂĂŶĚƚŚĞ>dŽŵŵŽŶtŽƌŬ͘ŶĚ/ƚŚĂŶŬĂůůƚŚĞŵĞŵďĞƌƐĨŽƌƚŚĞŐŽŽĚ ĐŽŽƉĞƌĂƚŝŽŶƚŽŐĞƚĂůůŝŶĨŽƌŵĂƚŝŽŶǁĞŶĞĞĚĞĚĨŽƌƚŚĞZŽƵŶĚdĂďůĞ͘  dŚĞƌĞĨŽƌĞ͕ / ǁŝůů ŐŝǀĞ Ă ƐƵŵŵĂƌLJ ŽĨ ƚŚĞ ƌĞƉŽƌƚƐ ŐŝǀĞŶ ďLJ WĞƚĞƌ <ĂƌůƐƐŽŶ ƚŽ ƚŚĞ >D ŽĂƌĚ DĞĞƚŝŶŐƐĚƵƌŝŶŐƚŚĞLJĞĂƌƚŽŐŝǀĞLJŽƵĂƉŝĐƚƵƌĞŽĨǁŚĂƚŚĂƐŚĂƉƉĞŶĞĚ͘  dŚŝƐLJĞĂƌƚŚĞƌĞŚĂĚďĞĞŶĐŚĂŶŐĞƐĂƚƚŚĞ>DƐĞĐƌĞƚĂƌŝĂƚ͘/ŶDĂƌĐŚƚŚĞ>DŽĂƌĚĂƉƉŽŝŶƚĞĚ ŵĞ ĂƐ ƚŚĞ ŶĞǁ >D ƐĞĐƌĞƚĂƌLJ͘ ^ŝŶĐĞ ƚŚĞŶ / Ăŵ ůĞĂƌŶŝŶŐ ĂďŽƵƚ ƚŚĞ ǁŽƌŬ ŽĨ >D ĂŶĚ / Ăŵ ŵĞĞƚŝŶŐƉĞŽƉůĞƚŽŝŶƚƌŽĚƵĐĞŵLJƐĞůĨĂƐǁĞůůĂƐƚŽŐĞƚƚŽŬŶŽǁƚŚĞŵĞŵďĞƌƐŽĨ>D͘  WƌŽƵĚůLJǁĞĐĂŶƉƌĞƐĞŶƚĂŶĂƵĚŝƚĞĚĨŝŶĂŶĐŝĂůƌĞƉŽƌƚĨŽƌϮϬϭϲǁŚŝĐŚŚĂƐďĞĞŶĚŽŶĞďLJĂŶĞǁ ĂƵĚŝƚŽƌ͘dŚŝƐŚĞůƉĞĚƚŽĨŝŐƵƌĞŽƵƚƐŽŵĞŵĂƚƚĞƌƐĂŶĚĂĚǀŝĐĞƐƚŽŝŵƉƌŽǀĞŽƵƌǁŽƌŬ͘  ƐƚŚĞƌĞǁŝůůďĞƐŽŵĞƐĞƌŝŽƵƐĐƵƚƐŝŶƚŚĞŵĞŵďĞƌƐĐŽŶƚƌŝďƵƚŝŽŶĨƌŽŵŶĞdžƚLJĞĂƌ>DŝƐĨĂĐŝŶŐ ƐŽŵĞĐŚĂůůĞŶŐĞƐŝŶƚŚĞďƵĚŐĞƚ͘dŚĞƌĞĨŽƌĞ͕ǁĞĂŶƚŝĐŝƉĂƚĞĂĚĞĨŝĐŝƚŶĞdžƚLJĞĂƌ͘/ǁŝƐŚƚŽŐĞƚLJŽƵƌ ŽƉŝŶŝŽŶĂƐƚŽŚŽǁǁĞĐĂŶŵĂŶĂŐĞŽƵƌďƵĚŐĞƚǁŝƚŚŽƵƚĂĨĨĞĐƚŝŶŐŽƵƌǁŽƌŬ͘  /ŶƚŚĞƉĂƐƚƚŚĞƌĞŚĂƐďĞĞŶĂŐŽŽĚĐŽŽƉĞƌĂƚŝŽŶǁŝƚŚƚŚĞŽŵŵŽŶtŽƌŬŽĨĨŝĐĞǁŝƚŚĂŶŽƉĞŶ ĚŝƐĐƵƐƐŝŽŶŽŶŵƵƚƵĂůŵĂƚƚĞƌƐĂŶĚƚŚĞLJŚĂǀĞďĞĞŶƐŽŚĞůƉĨƵůƚŽƚŚĞ>D^ĞĐƌĞƚĂƌLJ͘ /ŚŽƉĞƚŚĂƚƚŚŝƐĂƚŵŽƐƉŚĞƌĞǁŝůůĐŽŶƚŝŶƵĞĂŶĚ/ǁŝůůĚŽŵLJďĞƐƚƚŽďƵŝůĚƵƉŽŶƚŚŝƐŐŽŽĚ ĐŽŽƉĞƌĂƚŝŽŶ͘/ƚŚĂŶŬLJŽƵĨŽƌLJŽƵƌƚƌƵƐƚĂŶĚLJŽƵƌǁĂƌŵǁĞůĐŽŵĞ͘  >ĞƚŵĞĐůŽƐĞǁŝƚŚWƐĂůŵϮϯǁŚŝĐŚǁĂƐŵLJĐŽŶĨŝƌŵĂƚŝŽŶƚĞdžƚ͗  dŚĞ>KZŝƐŵLJƐŚĞƉŚĞƌĚ͖ /ŚĂǀĞĞǀĞƌLJƚŚŝŶŐ/ŶĞĞĚ͘ ,ĞůĞƚƐŵĞƌĞƐƚŝŶĨŝĞůĚƐŽĨŐƌĞĞŶŐƌĂƐƐ ĂŶĚůĞĂĚƐŵĞƚŽƋƵŝĞƚƉŽŽůƐŽĨĨƌĞƐŚǁĂƚĞƌ͘  ,ĞŐŝǀĞƐŵĞŶĞǁƐƚƌĞŶŐƚŚ͘ ,ĞŐƵŝĚĞƐŵĞŝŶƚŚĞƌŝŐŚƚƉĂƚŚƐ͕ ĂƐ,ĞŚĂƐƉƌŽŵŝƐĞĚ͘ 

Kornelia Kilian Mobile: +255 (0) 745 18 28 18 LMC / P.O. Box 483 / Arusha, Tanzania Website: www.lmc.or.tz LMC Secretary E-mail: [email protected] Boma Road, Lutheran Centre E-mail: [email protected]

LMC MANUAL 2018 46

LMC – Lutheran Mission Cooperation Tanzania     ǀĞŶŝĨ/ŐŽƚŚƌŽƵŐŚƚŚĞĚĞĞƉĞƐƚĚĂƌŬŶĞƐƐ͕ /ǁŝůůŶŽƚďĞĂĨƌĂŝĚ͕>KZ͕ ĨŽƌzŽƵĂƌĞǁŝƚŚŵĞ͘ Your shepherd’s rod and staff protect me.  zŽƵƉƌĞƉĂƌĞĂďĂŶƋƵĞƚĨŽƌŵĞ͕ ǁŚĞƌĞĂůůŵLJĞŶĞŵŝĞƐĐĂŶƐĞĞŵĞ͖ zŽƵǁĞůĐŽŵĞŵĞĂƐĂŶŚŽŶŽƵƌĞĚŐƵĞƐƚ ĂŶĚĨŝůůŵLJĐƵƉƚŽƚŚĞďƌŝŵ͘ /ŬŶŽǁƚŚĂƚLJŽƵƌŐŽŽĚŶĞƐƐĂŶĚůŽǀĞǁŝůůďĞ ǁŝƚŚŵĞĂůůŵLJůŝĨĞ͖ ĂŶĚLJŽƵƌŚŽƵƐĞǁŝůůďĞŵLJŚŽŵĞĂƐůŽŶŐ ĂƐ/ůŝǀĞ͘    ;WƐĂůŵϮϯ͗ϭͲϲͿ   /ƉƌĂLJƚŚĂƚ'ŽĚǁŝůůďĞǁŝƚŚƵƐŐŝǀŝŶŐƵƐƐƚƌĞŶŐƚŚĂŶĚǁŝƐĚŽŵŝŶƚŚŝƐ>DďŽĚLJ͘dŽŐĞƚŚĞƌǁĞ ĐĂŶďƌŝŶŐĨŽƌƚŚǁŚĂƚƚŚĞŵĞŵďĞƌƐĞdžƉĞĐƚƵƐƚŽĂĐŚŝĞǀĞ͘  DĂLJ'ŽĚďůĞƐƐŽƵƌŵĞĞƚŝŶŐ͘  ƌƵƐŚĂ͕KĐƚŽďĞƌϮϬϭϳ  <ŽƌŶĞůŝĂ<ŝůŝĂŶ >D^ĞĐƌĞƚĂƌLJ 

Kornelia Kilian Mobile: +255 (0) 745 18 28 18 LMC / P.O. Box 483 / Arusha, Tanzania Website: www.lmc.or.tz LMC Secretary E-mail: [email protected] Boma Road, Lutheran Centre E-mail: [email protected]

LMC MANUAL 2018 47

LMC MANUAL 2018 48 LMC MANUAL 2018 49 LMC MANUAL 2018 50 LMC MANUAL 2018 51 LMC MANUAL 2018 52 LMC MANUAL 2018 53 LMC MANUAL 2018 54 LMC MANUAL 2018 55 LMC MANUAL 2018 56 LMC MANUAL 2018 57 LMC MANUAL 2018 58 LMC MANUAL 2018 59 LMC MANUAL 2018 60 LMC MANUAL 2018 61 LMC MANUAL 2018 62 LMC MANUAL 2018 63 LMC MANUAL 2018 64 LMC MANUAL 2018 65 LMC MANUAL 2018 66 LMC MANUAL 2018 67 LMC MANUAL 2018 68 LUTHERAN MISSION COOPERATION (TANZANIA)

FINANCIAL STATEMENT FOR THE YEAR END 31ST DECEMBER 2016 NOTES

5 PROGRAMME GRANTS

Program grants received from members and agencies:

2016 2015 Member Currency Pledge in Actual Actual currency Contribution Contribution TZS '000 TZS '000 ELCT TZS 10,000,000 9,600 9,960 BMW EUR 10,000 24,531 21,902 COS SEK 520,000 131,899 126,926 DANM DKK 50,000 16,282 38,007 DLM DKK 50,000 16,234 15,071 EKM EUR 85,000 207,688 193,727 ELCA USD 25,000 51,188 45,868 FELM TZS 40,000,000 42,953 39,080 LMW EUR 15,000 36,819 34,445 MEW EUR 510,000 1,227,933 1,126,294 NLM NOK 130,000 32,533 31,466 SEM SEK 200,000 50,940 57,015 UEM EUR 100,000 228,423 212,036 VELKD EUR 5,000 12,345 9,858 ZMOe EUR 110,100 266.633 239.809 2,356,001 2,201,464

6 DESIGNATED FUNDS

LMC Member Currency Pledge in Vehicle Fund Total Secretary currency TZS '000 TZS '000' TZS '000 ELCT TZS 100,270 94,675 0 94,675 EKM EUR 25,000 62,317 0 62,317 MEW EUR 55,000 86,412 49,378 135,790 ZMOe EUR 25,000 58,215 0 58,215 COS EUR 20,000 0 45.657 45,657 301,619 95,035 396,654

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LMC MANUAL 2018 69 LMC MANUAL 2018 70 LMC MANUAL 2018 71 LMC MANUAL 2018 72 LMC MANUAL 2018 73 LMC MANUAL 2018 74 LMC MANUAL 2018 75 LMC MANUAL 2018 76 LMC MANUAL 2018 77 LMC MANUAL 2018 78 LMC MANUAL 2018 79 LMC MANUAL 2018 80 LMC MANUAL 2018 81 >D–>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ  ƵĚŐĞƚϮϬϭϴ  /ŶƚƌŽĚƵĐƚŝŽŶ /ĂŵƉůĞĂƐĞĚƚŽƉƌĞƐĞŶƚƚŚĞďƵĚŐĞƚĨŽƌƚŚĞLJĞĂƌϮϬϭϴ͘dŚĞďƵĚŐĞƚŝƐďĂƐĞĚŽŶƚŚĞƉƌŽũĞĐƚŝŽŶŽĨ ĂĐƚŝǀŝƚŝĞƐĞdžƉĞĐƚĞĚƚŽďĞĚŽŶĞŝŶLJĞĂƌϮϬϭϴ͘dŚĞĞdžĐŚĂŶŐĞƌĂƚĞƐŝŶƚŚĞďƵĚŐĞƚĂƌĞĐĂůĐƵůĂƚĞĚŽŶ ĂĚũƵƐƚĞĚƌĂƚĞƐŽĨϭƐƚKĐƚŽďĞƌϮϬϭϳ͘  ͘/ŶĐŽŵĞ  dŚĞƉƌŽŐƌĂŵĐŽŶƚƌŝďƵƚŝŽŶŝŶĨŽƌĞŝŐŶĐƵƌƌĞŶĐLJŝƐůĞƐƐƚŚĂŶůĂƐƚLJĞĂƌďƵƚƚŚĞƚŽƚĂůŝŶĐŽŵĞŝƐĂůŵŽƐƚ ƚŚĞƐĂŵĞ͘ZĞĂƐŽŶƐ͗ƌĞĚƵĐƚŝŽŶŽĨĐŽŶƚƌŝďƵƚŝŽŶďLJŵĞŵďĞƌƐ;ƐĞĞϭ͘Ϳ͖ĐŽŶƚƌĂĐƚŽĨWĞƚĞƌ<ĂƌůƐƐŽŶ ĂŶĚƚŚĞƌĞĨŽƌĞƚŚĞĐŽŶƚƌŝďƵƚŝŽŶĨŽƌƚŚĞ>D^ĞĐƌĞƚĂƌLJĞŶĚĞĚŝŶϮϬϭϳĂŶĚǁŝůůďĞŶŽƚďƵĚŐĞƚĞĚ͘ ĞĐĂƵƐĞƚŚĞ&ǁĂƐĐůŽƐĞĚƚŚĞƌĞŝƐŶŽŵŽŶĞLJďƵĚŐĞƚĞĚĨŽƌƚŚŝƐƉƌŽŐƌĂŵĂŐĂŝŶ͘  ϭ͘ WƌŽŐƌĂŵ'ƌĂŶƚŽŶƚƌŝďƵƚŝŽŶƐďLJ>DDĞŵďĞƌƐ DĞŵďĞƌƐŚĂǀĞďĞĞŶĂƐŬĞĚƚŽƉůĞĚŐĞĨŽƌϮϬϭϴ͘^ŽŵĞĂƌĞƉƌŽǀŝƐŝŽŶĂůƐŝŶĐĞƚŚĞĚĞĐŝƐŝŽŶͲŵĂŬŝŶŐ ďŽĚŝĞƐŽĨƚŚĞŵĞŵďĞƌƐŚĂǀĞŶŽƚƉĂƐƐĞĚƚŚĞŝƌĨŝŶĂůϮϬϭϴďƵĚŐĞƚƐLJĞƚ͘dŚŝƐLJĞĂƌƚǁŽŵĞŵďĞƌƐ ŚĂǀĞŝŶĐƌĞĂƐĞĚĂďŝƚƚŚĞŝƌĐŽŶƚƌŝďƵƚŝŽŶƐƚŽǁĂƌĚƐ>DďƵĚŐĞƚ͕ďƵƚƚǁŽŵĞŵďĞƌƐŚĂǀĞƌĞĚƵĐĞĚ ƚŚĞŝƌ ĐŽŶƚƌŝďƵƚŝŽŶ͕ ŽŶĞ ŽĨ ƚŚĞŵ ŵŽƌĞ ƚŚĂŶ ϱϬй͘ hƐŝŶŐ ĂĚũƵƐƚĞĚ ĞdžĐŚĂŶŐĞ ƌĂƚĞƐ ĨŽƌ KĐƚŽďĞƌ ϮϬϭϳ͕ƚŚĞďƵĚŐĞƚĞĚŝŶĐŽŵĞĨŽƌϮϬϭϴǁŝůůďĞd^Ϯ͘ϯďŝůůŝŽŶ͘  Ϯ͘ ĞƐŝŐŶĂƚĞĚŽŶƚƌŝďƵƚŝŽŶƐ ĞƐŝŐŶĂƚĞĚĐŽŶƚƌŝďƵƚŝŽŶƐĨŽƌƚŚĞǀĞŚŝĐůĞĨƵŶĚĂƌĞĞdžƉĞĐƚĞĚƚŽĐŽŵĞĨƌŽŵDKĞ͕dƵŶŝƚƐĐŽŶƚƌŝďƵƚŝŽŶ͘tĞĞdžƉĞĐƚƚŽƌĞĐĞŝǀĞĚĞƐŝŐͲ ŶĂƚĞĚĐŽŶƚƌŝďƵƚŝŽŶĨƌŽŵs><ĨŽƌũŽŝŶƚƉůĂŶƉƌŽũĞĐƚƐƌĞůĂƚĞĚƚŽŵŝƐƐŝŽŶĂŶĚĞǀĂŶŐĞůŝƐŵ͘   ͘KƉĞƌĂƚŝŶŐdžƉĞŶĚŝƚƵƌĞ  ĐĐŽƌĚŝŶŐƚŽƚŚĞĐŽŶƐƚŝƚƵƚŝŽŶĂŶĚƚŚĞƐƚƌƵĐƚƵƌĞŽĨƚŚĞǁŽƌŬŽĨ>D͕ĞdžƉĞŶĚŝƚƵƌĞƐǁŝůůďĞƵŶĚĞƌ ƚŚĞĨŽůůŽǁŝŶŐŝƚĞŵƐ͗  ϭ͘ WƌŽŐƌĂŵ&ƵŶĚ  Ϯ͘ ^ĐŚŽůĂƌƐŚŝƉƐ Ϯ͘ϭ͘ &–ĂĐŚĞůŽƌŽĨŝǀŝŶŝƚLJ&ƵŶĚ Ϯ͘Ϯ͘ K&–KƌŐĂŶŝƐĂƚŝŽŶĞǀĞůŽƉŵĞŶƚ&ƵŶĚ Ϯ͘ϯ͘ &dW–&ƵƌƚŚĞƌdƌĂŝŶŝŶŐWƌŽŐƌĂŵ Ϯ͘ϰ͘ d&–dŚĞŽůŽŐŝĐĂůĚƵĐĂƚŝŽŶ&ƵŶĚ Ϯ͘ϱ͘ ^d&>–^ǁĂŚŝůŝdŚĞŽůŽŐŝĐĂů>ŝƚĞƌĂƚƵƌĞ&ƵŶĚ  ϯ͘ ZĞƚŝƌĞŵĞŶƚ^ĐŚĞŵĞ&ƵŶĚ  ϰ͘ ƵĚŝƚ&ĞĞ^ƵƉƉŽƌƚ  ϱ͘ sĞŚŝĐůĞ&ƵŶĚ  ϲ͘ ŽŽƌĚŝŶĂƚŝŽŶĂŶĚ&ĂĐŝůŝƚĂƚŝŽŶ 

LMC MANUAL 2018 82 ϭ͘ WƌŽŐƌĂŵ&ƵŶĚ ĐĐŽƌĚŝŶŐƚŽƚŚĞDŽh͕ƚŚĞ>DZdƐŚŽƵůĚĚĞĐŝĚĞŽŶƚŚĞĂŵŽƵŶƚƚŽďĞĂůůŽĐĂƚĞĚƚŽƚŚĞWƌŽŐƌĂŵ &ƵŶĚ͘ dŚĞ ĂůůŽĐĂƚŝŽŶ ŽĨ ŽƌĞ WƌŽŐƌĂŵƐ ƉƌŽǀŝĚĞƐ >d ƵŶŝƚƐ ƚŚĞ ĨƌĞĞĚŽŵ ƚŽ ĚĞĐŝĚĞ ŚŽǁ ƚŚŝƐ ĂŵŽƵŶƚƐŚŽƵůĚďĞƐƉĞŶƚĂĐĐŽƌĚŝŶŐƚŽƚŚĞƉƌŝŽƌŝƚŝĞƐĚĞĨŝŶĞĚŝŶĂƉůĂŶƉƌĞƐĞŶƚĞĚƚŽ>D͘ d^ϯϬŵŝůůŝŽŶŝƐĂůůŽĐĂƚĞĚƚŽĞĂĐŚĚŝŽĐĞƐĞĂŶĚd^ϮϬϯŵŝůůŝŽŶƚŽŽŵŵŽŶtŽƌŬ͘ ƵĚŐĞƚ͗d^ϵϲϴŵŝůůŝŽŶ   Ϯ͘ ^ĐŚŽůĂƌƐŚŝƉƐ Ϯ͘ϭ &–ĂĐŚĞůŽƌŽĨŝǀŝŶŝƚLJ&ƵŶĚ;dƌĂŝŶŝŶŐŽĨŚƵƌĐŚDŝŶŝƐƚĞƌƐĂƚdhDͿ dŚĞƉƌŽŐƌĂŵŝƐĚĞƐŝŐŶĞĚĨŽƌ>dĚŝŽĐĞƐĞƐĂŝŵŝŶŐĂƚŽĨĨĞƌŝŶŐĂŚŝŐŚĞƌƚŚĞŽůŽŐŝĐĂůĞĚƵĐĂƚŝŽŶĂƚĂ ĚĞŐƌĞĞ ůĞǀĞů ĂŶĚ ƚŚĞ ƉƵƌƉŽƐĞ ŝƐ ƚŽ ƚƌĂŝŶ ĐŚƵƌĐŚ ŵŝŶŝƐƚĞƌƐ ŝŶ ĂĐŚĞůŽƌ ŽĨ ŝǀŝŶŝƚLJ ;Ϳ͘ ĂĐŚ ĚŝŽĐĞƐĞĐĂŶƐĞŶĚŽŶĞƐƚƵĚĞŶƚĞĂĐŚLJĞĂƌĨŽƌƐƚƵĚŝĞƐ͘ ƵĚŐĞƚ͗d^ϲϭϭŵŝůůŝŽŶ  Ϯ͘Ϯ K&–KƌŐĂŶŝƐĂƚŝŽŶĞǀĞůŽƉŵĞŶƚ&ƵŶĚ dŚĞ ƉƵƌƉŽƐĞ ŽĨ ƚŚĞ KƌŐĂŶŝƐĂƚŝŽŶ ĞǀĞůŽƉŵĞŶƚ &ƵŶĚ ;K&Ϳ ŝƐ ƚŽ ďƵŝůĚ ƚŚĞ ĐĂƉĂĐŝƚLJ ŽĨ >d ĚŝŽĐĞƐĞƐŬĞLJƉŽƐŝƚŝŽŶƐƚŽŵĞĞƚĂŵŝŶŝŵƵŵůĞǀĞůŽĨƐŬŝůůƐĨŽƌƉĞƌĨŽƌŵĂŶĐĞŝŶƚŚĞŝƌĂƐƐŝŐŶĞĚƚĂƐŬƐ͘ dŚĞ ŬĞLJ ƉŽƐŝƚŝŽŶƐ ĂƌĞ ŝƐŚŽƉƐ͕ ƐƐŝƐƚĂŶƚƐ ƚŽ ƚŚĞ ŝƐŚŽƉƐ͕ 'ĞŶĞƌĂů ^ĞĐƌĞƚĂƌŝĞƐ͕ dƌĞĂƐƵƌĞƌƐ ĂŶĚ WůĂŶŶĞƌƐ͘ dŚĞ K& ƉƌŽŐƌĂŵ ŝƐ ĚĞƐŝŐŶĞĚ ĨŽƌ >d ĚŝŽĐĞƐĞƐ ŬĞLJ ƉŽƐŝƚŝŽŶ ĞŵƉůŽLJĞĞƐ ĂŝŵŝŶŐ Ăƚ ƵƉŐƌĂĚŝŶŐƚŚĞŝƌƉĞƌĨŽƌŵĂŶĐĞďLJĂƚƚĂŝŶŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƚŝŽŶ͘ ŝŽĐĞƐĞƐĂƌĞǁĞůĐŽŵĞƚŽĂƉƉůLJďĞĐĂƵƐĞƚŚĞƌĞĂƌĞƐƚŝůůƌĞƐŽƵƌĐĞƐĂǀĂŝůĂďůĞ͘ ƵĚŐĞƚ͗d^ϮϬŵŝůůŝŽŶ  Ϯ͘ϯ &dW dŚĞƉƵƌƉŽƐĞŽĨƚŚĞ&ƵƌƚŚĞƌdƌĂŝŶŝŶŐWƌŽŐƌĂŵ;&dWͿŝƐƚo build the capacity of ELCT employee’s ƉĞƌĨŽƌŵĂŶĐĞ ŝŶ ƌĞŐĂƌĚ ƚŽ ƚŚĞ ƌĞƋƵŝƌĞĚ ƐƚĂŶĚĂƌĚƐ͖ ƐƚƌĞŶŐƚŚĞŶŝŶŐ ƚŚĞ ƵŶŝƚ ŽĨ ƚŚĞ ŚƵƌĐŚ ĂŶĚ ŶĞƚǁŽƌŬ ĂŵŽŶŐ ĚŝĨĨĞƌĞŶƚ ĐŚƵƌĐŚ ǁŽƌŬĞƌƐ͘ dŚĞ &dW ŝƐ Ă ƚƌĂŝŶŝŶŐ ƉƌŽŐƌĂŵ ĂŝŵŝŶŐ Ăƚ ŵĞĞƚŝŶŐ ƐƉĞĐŝĨŝĐǁŽƌŬŝŶŐƌĞƋƵŝƌĞŵĞŶƚƐĂƐŐƵŝĚĞĚďLJ>dƐƚƌĂƚĞŐŝĐƉůĂŶϮϬϭϱͲϮϬϮϱ͘ ƵĚŐĞƚ͗d^ϮϳϯŵŝůůŝŽŶ   ϯ͘ ZĞƚŝƌĞŵĞŶƚ^ĐŚĞŵĞ&ƵŶĚ /ŶůŽŽŬŝŶŐĨŽƌĂďĞƚƚĞƌŵĂŝŶƚĞŶĂŶĐĞŽĨŚĞƌƐƚĂĨĨŽŶƌĞƚŝƌĞŵĞŶƚ͕>dĞƐƚĂďůŝƐŚĞĚƚŚĞZĞƚŝƌĞŵĞŶƚ ^ĐŚĞŵĞ&ƵŶĚ͘dŚĞZĞƚŝƌĞŵĞŶƚ^ĐŚĞŵĞ&ƵŶĚƉƌŽǀŝĚĞƐĂůƵŵƉƐƵŵƉĂLJŵĞŶƚĨŽƌ>dĞŵƉůŽLJĞĞƐ ŽŶƌĞƚŝƌĞŵĞŶƚ͘ŽƚŚƚŚĞĞŵƉůŽLJĞƌ;>dͿĂŶĚƚŚĞĞŵƉůŽLJĞĞǁŚŽŝƐƚŚĞŵĞŵďĞƌŽĨƚŚŝƐƐĐŚĞŵĞ ĐŽŶƚƌŝďƵƚĞƚŽƚŚĞĨƵŶĚ͘>d͕ƚŚƌŽƵŐŚ>D͕contributes to the employer’s poƌƚŝŽŶ͘dŚĞŶƵŵďĞƌ ŽĨ>dĞŵƉůŽLJĞĞƐǁŚŽĂƌĞũŽŝŶŝŶŐƚŚĞZĞƚŝƌĞŵĞŶƚ^ĐŚĞŵĞ&ƵŶĚŝƐŝŶĐƌĞĂƐŝŶŐĂŶĚƚŚĞĐƵƌƌĞŶƚ ĂůůŽĐĂƚŝŽŶĨƌŽŵ>DǁŝůůŶŽƚďĞĞŶŽƵŐŚŝŶƚŚĞĨƵƚƵƌĞ͘ ƵĚŐĞƚ͗d^ϭϰϰŵŝůůŝŽŶ   ϰ͘ ƵĚŝƚ&ĞĞƐƵƉƉŽƌƚ dŚĞƵĚŝƚ&ĞĞ^ƵƉƉŽƌƚŝƐĂƉƌŽǀŝƐŝŽŶĂůƐƵƉƉŽƌƚƚŽŶĞǁĚŝŽĐĞƐĞƐǁŝƚŚƐƚƌĂŝŶĞĚĨŝŶĂŶĐĞƐ͘/ƚĐĂŶďĞ ŐƌĂŶƚĞĚĨŽƌŵĂdž͘ƚŚƌĞĞLJĞĂƌƐ͘dŽďĞĞŶĂďůĞĚƚŽƌĞĐĞŝǀĞƚŚĞƐƵƉƉŽƌƚƚŚĞĚƌĂĨƚĂĐĐŽƵŶƚƐŽĨ ƚŚĞ ƉƌĞǀŝŽƵƐLJĞĂƌŚĂƐƚŽďĞƌĞƉŽƌƚĞĚƚŽƚŚĞƵĚŝƚĚŝǀŝƐŝŽŶůĂƚĞƐƚŽŶϯϬƚŚŽĨƉƌŝů͘dŚĞƵĚŝƚŝǀŝƐŝŽŶŝƐ ƌĞƉŽƌƚŝŶŐƚŽ>DŝĨƚŚĞĚŝŽĐĞƐĞŝƐƌĞĂĚLJĨŽƌĂŶĂƵĚŝƚůĂƚĞƐƚŽŶϯϬƚŚŽĨ:ƵŶĞ͘ dŚĞƵĚŝƚ&ĞĞƐƵƉƉŽƌƚǁŝůůďĞƉĂŝĚŽƵƚƚŽƚŚĞƵĚŝƚŝǀŝƐŝŽŶ͘ ƵĚŐĞƚ͗d^ϲϬŵŝůůŝŽŶ  

LMC MANUAL 2018 83 ϱ͘ >DsĞŚŝĐůĞ&ƵŶĚ tŝƚŚƚŚĞĐƵƌƌĞŶƚƉŽůŝĐLJĞĂĐŚ>dƵŶŝƚǁŝůůƌĞĐĞŝǀĞŽŶĞdŽLJŽƚĂ>ĂŶĚĐƌƵŝƐĞƌ,ĂƌĚƚŽƉĚƵƌŝŶŐĂƐŝdžͲ LJĞĂƌ ƉĞƌŝŽĚ͘ dŚĞ ĐĂůĐƵůĂƚŝŽŶ ĨŽƌ ϮϬϭϴ ŝƐ ďĂƐĞĚ ŽŶ ƚŚĞ ƉƌŝĐĞ ŽĨ Ă dŽLJŽƚĂ >ĂŶĚĐƌƵŝƐĞƌ ,ĂƌĚƚŽƉ͘ &ŝǀĞǀĞŚŝĐůĞƐĐŽƐƚd^ϯϯϳŵŝůůŝŽŶ͘ϭͬϯŽĨƚŚŝƐĂŵŽƵŶƚͲĞƋƵŝǀĂůĞŶƚƚŽd^ϭϭϯŵŝůůŝŽŶͲƐŚŽƵůĚďĞ ƉĂŝĚ ďLJ ƚŚĞ >d ƵŶŝƚƐ͕ ǁŚŝĐŚ ŵĞĂŶƐ d^ ϰ͘Ϯ ŵŝůůŝŽŶ ƉĞƌ ƵŶŝƚ͘ >D ǁŝůů ŽƌĚĞƌ ŽƉƚŝŽŶƐ Ăƚ ƚŚĞ ƌĞƋƵĞƐƚŽĨƚŚĞ>dƵŶŝƚŝĨƉĂLJŵĞŶƚƐĨŽƌƚŚĞƐĞŽƉƚŝŽŶƐĂƌĞŵĂĚĞŝŶĂĚǀĂŶĐĞ͘   ϲ͘ ŽŽƌĚŝŶĂƚŝŽŶĂŶĚ&ĂĐŝůŝƚĂƚŝŽŶ ϲ͘ϭ ŽŽƌĚŝŶĂƚŝŽŶ  ZŽƵŶĚdĂďůĞ dŚĞƉƌŽƉŽƐĞĚǀĞŶƵĞĨŽƌƚŚĞϮϬϭϴZŽƵŶĚdĂďůĞŝƐŝŶEŽƌƚŚĞŶƚƌĂůŝŽĐĞƐĞ͕ŝŶƌƵƐŚĂ͘tĞĞdžƉĞĐƚ ƚŚĞĂĐĐŽŵŵŽĚĂƚŝŽŶ͕ŵĞĂůƐĂŶĚƚƌĂǀĞůƚŽďĞŝŶƚŚĞƐĂŵĞůĞǀĞůĂƐŝŶϮϬϭϳ͘ WƌŽƉŽƐĞĚďƵĚŐĞƚ͗d^ϵϬŵŝůůŝŽŶ͘  >DŽĂƌĚ dŚĞŽĂƌĚŵĞĞƚƐŝŶDĂƌĐŚŝŶDďĞLJĂ͕ŝŶDĂLJŝŶDǁĂŶnjĂĂŶĚŝŶKĐƚŽďĞƌŝŶĐŽŶŶĞĐƚŝŽŶǁŝƚŚƚŚĞ ZdŝŶƌƵƐŚĂ͘dŚĞEŽƌƚŚĞƌŶDĞŵďĞƌƐƉĂLJƚŚĞŝƌŽǁŶƚŝĐŬĞƚƐ͘ƵĚŐĞƚ͗d^ϯϱŵŝůůŝŽŶ͘  /ŶĨŽƌŵĂƚŝŽŶΘDĂŶƵĂů dŚŝƐŝƚĞŵĐŽǀĞƌƐƚŚĞĐŽƐƚĨŽƌƚŚĞ>DDĂŶƵĂůĂŶĚĨŽƌŵĂŝŶƚĂŝŶŝŶŐƚŚĞ>DǁĞďƐŝƚĞĂŶĚƐŚĂƌŝŶŐ ŽĨŝŶĨŽƌŵĂƚŝŽŶƚŚƌŽƵŐŚŽƚŚĞƌŵĞĂŶƐ͘ƵĚŐĞƚ͗d^ϲŵŝůůŝŽŶ͘  DŽŶŝƚŽƌŝŶŐ dŚĞ >D ^ĞĐƌĞƚĂƌŝĂƚ ǁŝůů ĐŽŽƉĞƌĂƚĞ ŝŶ ƚŚĞ ŵŽŶŝƚŽƌŝŶŐ ŽĨ ƉƌŽŐƌĂŵƐ ĂŶĚ ƉƌŽũĞĐƚƐ ǁŝƚŚ >d WůĂŶŶŝŶŐĞƉĂƌƚŵĞŶƚ͘ƵĚŐĞƚ͗d^ϯŵŝůůŝŽŶ͘  ϲ͘Ϯ &ĂĐŝůŝƚĂƚŝŽŶ KĨĨŝĐĞƐƵƉƉůŝĞƐ͕ƉŽƐƚĂŐĞ͕ƉŚŽŶĞ͕ĞƋƵŝƉŵĞŶƚĂŶĚŵĂŝŶƚĞŶĂŶĐĞ džƉĞŶƐĞƐĨŽƌƌƵŶŶŝŶŐƚŚĞŽĨĨŝĐĞ͘ƵĚŐĞƚ͗d^ϭϱŵŝůůŝŽŶ͘  dƌĂǀĞů WƌŽǀŝƐŝŽŶĨŽƌƚƌĂǀĞůǁŝƚŚŝŶdĂŶnjĂŶŝĂ͘ƵĚŐĞƚ͗d^ϭϴ͕ϱŵŝůůŝŽŶ͘  WĞƌƐŽŶŶĞů >DůŽĐĂůƐƚĂĨĨŝƐƉĂŝĚĂĐĐŽƌĚŝŶŐƚŽƚŚĞ>dWƌŽũĞĐƚ^ĂůĂƌLJ^ĐĂůĞƐ͘ƵĚŐĞƚ͗d^ϴϱŵŝůůŝŽŶ͘  KƚŚĞƌWĞƌƐŽŶŶĞů KƚŚĞƌƉĞƌƐŽŶŶĞůĐŽƐƚƐŝŶĐůƵĚĞŵĞĚŝĐĂůĞdžƉĞŶƐĞƐƚŚƌŽƵŐŚĂŵĞĚŝĐĂůŝŶƐƵƌĂŶĐĞǁŝƚŚE,/&͕ůĞĂǀĞ ĂůůŽǁĂŶĐĞǁŝƚŚϱϬйŽĨĂŵŽŶƚŚůLJƐĂůĂƌLJĂŶĚƐƚĂĨĨĐĂƉĂĐŝƚLJďƵŝůĚŝŶŐ͘ƵĚŐĞƚ͗d^ϭϱŵŝůůŝŽŶ͘   ϳ͘ KƚŚĞƌ/ŶĐŽŵĞĂŶĚdžƉĞŶĚŝƚƵƌĞ dŚŝƐŝƐƚŚĞƉůĂĐĞǁŚĞƌĞĐƵƌƌĞŶĐLJĚŝĨĨĞƌĞŶĐĞƐ͕ŝŶƚĞƌĞƐƚŝŶĐŽŵĞĂŶĚĚĞƉƌĞĐŝĂƚŝŽŶĂƌĞƐŚŽǁŶ͘ dŚĞƌĞŝƐĂƌŝƐŬǁŝƚŚĐƵƌƌĞŶĐLJĐŚĂŶŐĞƐĂŶĚĞdžĐŚĂŶŐĞƌĂƚĞƐ͘dŚĞd^ǁĂƐĨĂůůŝŶŐĂŐĂŝŶƐƚhZĚƵƌŝŶŐ ƚŚĞLJĞĂƌ͘dŚĞh^ŚĂƐďĞĞŶƐƚĂďůĞƚŚƌŽƵŐŚŽƵƚƚŚĞLJĞĂƌ͘

LMC MANUAL 2018 84 Ϯ͕ϴϭϱ͕ϳϳϭ ϯϱ͕ϳϬϬ ;Ϯ͕ϳϰϴ͕ϴϬϬͿ ϭϬϮ͕ϲϳϭ ϰϴ͕ϮϬϬ ϵϯ͕ϮϬϬ ϮϬϭϳ ϯϭϴ͕ϴϬϬ d^ΖϬϬϬ h'd Ϯ͕ϯϱϱ͕ϱϳϭ ϱϬ͕ϬϬϬ ϭ͕ϬϬϬ ;ϱϴϱ͕ϰϬϬͿ ;Ϯϰϯ͕ϬϬϬͿ ;ϭϰϰ͕ϬϬϬͿ ;ϯϭϴ͕ϴϬϬͿ ;ϭϱϳ͕ϬϬϬͿ ;ϮϮϰ͕ϭϱϬͿ ;ϵϱϯ͕ϯϬϬͿ ;ϵ͕ϵϱϬͿ ;ϮϬ͕ϬϬϬͿ ;ϰϱ͕ϬϬϬͿ ;ϰϴ͕ϮϬϬͿ ;ϭϰ͕ϯϬϬͿ Ϭ ϮϲϬ͕ϵϬϯ  Ϯ͕ϳϬϭ͕ϭϯϲ  ;Ϯ͕ϵϲϮ͕ϬϯϵͿ     ϭ͕ϬϬϬ  ϰϴ͕ϴϲϬ ϱϬ͕ϬϬϬ   ;ϮϬ͕ϬϬϬͿ ;ϱϬ͕ϬϬϬͿ ;ϲϬ͕ϬϬϬͿ ;ϰϴ͕ϴϲϬͿ ;ϭϰ͕ϬϬϬͿ ;ϭϳ͕ϬϵϳͿ         ϯϯϲ͕ϰϮϰ Ϯϰϭ͕ϬϬϬ ;ϲϭϬ͕ϴϬϬͿ ;Ϯϳϯ͕ϬϬϬͿ ;ϭϮϱ͕ϬϬϬͿ ;ϭϰϰ͕ϬϬϬͿ ;ϯϯϳ͕ϯϳϵͿ ;ϭϲϴ͕ϬϬϬͿ ;ϭϱϳ͕ϬϬϬͿ ;ϵϲϴ͕ϬϬϬͿ         Ϯ͕ϯϭϱ͕ϴϱϮ ϮϬϭϴ d^ΖϬϬϬ h'd                      ĞƐĐƌŝƉƚŝŽŶ ĞƐŝŐ͘ŽŶƚƌ͘sĞŚŝĐůĞ&ƵŶĚ ĞƐŝŐ͘ŽŶƚƌ͘DŝƐƐŝŽŶΘǀĂŶŐ͘ΘŚƌŝƐƚ͘ĚƵ͘WƌŽũĞĐƚ ĞƐŝŐ͘ŽŶƚƌ͘>D^ĞĐƌĞƚĂƌLJƐƵƉƉŽƌƚ &ͲĂƉĂĐŝƚLJƵŝůĚŝŶŐ&ƵŶĚ &dWͲ&ƵƌƚŚĞƌdƌĂŝŶŝŶŐWƌŽŐƌĂŵ K&ͲKƌŐĂŶŝƐĂƚŝŽŶĞǀĞůŽƉŵĞŶƚ&ƵŶĚ d&ͲdŚĞŽůŽŐŝĐĂůĚƵĐĂƚŝŽŶ&ƵŶĚ ^d>&Ͳ^ǁĂŚŝůŝdŚĞŽůŽŐŝĐĂů>ŝƚĞƌĂƚƵƌĞ&ƵŶĚ ƵĚŝƚ&ĞĞƐƵƉƉŽƌƚ ZĞƚŝƌĞŵĞŶƚ^ĐŚĞŵĞ&ƵŶĚ sĞŚŝĐůĞ&ƵŶĚ ŽŽƌĚŝŶĂƚŝŽŶ &ĂĐŝůŝƚĂƚŝŽŶ WƌŽŐƌĂŵ&ƵŶĚ DŝƐƐŝŽŶΘǀĂŶŐ͘ΘŚƌŝƐƚ͘ĚƵ͘WƌŽũĞĐƚ /ŶƚĞƌĞƐƚ/ŶĐŽŵĞ /ŶĐŽŵĞĨƌŽŵ&Z ƵƌƌĞŶĐLJ&ůƵĐƚƵĂƚŝŽŶ ĞƉƌĞĐŝĂƚŝŽŶ dƌĂŶƐĨĞƌƚŽƌĞǀŽůǀŝŶŐĨƵŶĚ >DͲ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ ƵĚŐĞƚϮϬϭϴͲKǀĞƌǀŝĞǁ KƉĞƌĂƚŝŶŐ/ŶĐŽŵĞ WƌŽŐƌĂŵ'ƌĂŶƚŽŶƚƌŝďƵƚŝŽŶďLJ>DDĞŵďĞƌƐ džƉĞŶĚŝƚƵƌĞ &ͲĂĐŚĞůŽƌŽĨŝǀŝŶŝƚLJ&ƵŶĚ KƚŚĞƌ/ŶĐŽŵĞ KƚŚĞƌdžƉĞŶĚŝƚƵƌĞ ^ƵƌƉůƵƐͬ;ĞĨŝĐŝƚͿĨŽƌƚŚĞLJĞĂƌ

LMC MANUAL 2018 85 Ϯϭ͕ϵϮϵ ϯϰ͕ϱϱϬ ϭϰ͕Ϯϱϲ ϰϬ͕ϮϯϬ ϯϵ͕ϰϱϰ ϯϮ͕Ϭϳϲ ϯϲ͕ϯϮϯ ϲϳ͕ϴϱϮ ϭϬ͕ϴϲϭ ϭϬ͕ϵϮϬ           ϭϭϯ͕ϵϯϲ Ϯϯϳ͕Ϭϭϴ Ϯϯϭ͕ϳϳϵ Ϯϯϲ͕ϯϲϬ     ϭ͕Ϭϲϴ͕ϲϲϮ   Ϯ͕ϭϵϲ͕ϮϬϲ ϮϬϭϰ ĐƚƵĂů ŝŶd^ΖϬϬϬ                 ϵ͕ϴϱϴ ϵ͕ϵϲϬ   Ϯϭ͕ϵϬϮ ϯϴ͕ϬϬϳ ϭϱ͕Ϭϳϭ ϰϱ͕ϴϲϴ ϯϵ͕ϬϴϬ ϯϰ͕ϰϰϱ ϯϭ͕ϰϲϲ ϱϳ͕Ϭϭϱ         Ϯϱϱ͘ϬϬ ϯϮϵ͘ϬϬ Ϯϲϱ͘ϬϬ ϭϮϲ͕ϵϮϲ ϭϵϯ͕ϳϮϳ ϮϭϮ͕Ϭϯϲ Ϯϯϵ͕ϴϬϵ     Ϯ͕ϮϭϮ͘ϬϬ Ϯ͕ϰϰϯ͘ϬϬ ϭ͕ϭϮϲ͕Ϯϵϰ   Ϯ͕ϮϬϭ͕ϰϲϰ ϮϬϭϱ ĐƚƵĂů ŝŶd^ΖϬϬϬ                 Ϯϯ͕ϱϬϬ ϯϭ͕ϬϬϬ ϭϱ͕ϱϬϬ ϱϯ͕ϬϬϬ ϰϬ͕ϬϬϬ ϯϱ͕ϮϱϬ ϯϭ͕ϴϱϬ ϱϬ͕ϬϬϬ ϭϭ͕ϳϱϬ ϭϬ͕ϬϬϬ           ϭϯϬ͕ϬϬϬ ϭϵϵ͕ϳϱϬ Ϯϯϱ͕ϬϬϬ Ϯϱϴ͕ϳϯϱ     ϭ͕ϭϵϴ͕ϱϬϬ   Ϯ͕ϯϮϯ͕ϴϯϱ ϮϬϭϲ ĐƚƵĂů ŝŶd^ΖϬϬϬ ƵĚŐĞƚƌĂƚĞƐĨŽƌϮϬϭϴ ;ĂĚũƵƐƚĞĚƌĂƚĞƐϭͬϭϬͬϮϬϭϳͿ h^ hZ ^< << EK<                 ϭϲ͕ϴϳϬ ϭϲ͕ϬϬϬ ϭϲ͕ϬϬϬ ϱϭ͕ϬϯϬ ϰϯ͕ϯϴϬ ϯϲ͕ϭϱϬ ϯϯ͕ϴϬϬ ϱϬ͕ϬϬϬ ϭϮ͕ϬϱϬ ϭϬ͕ϬϬϬ           ϭϯϬ͕ϬϬϬ  ϮϬϰ͕ϴϱϬ  Ϯϰϭ͕ϬϬϬ  Ϯϲϱ͕ϯϰϭ   ϭ͕ϮϮϵ͕ϭϬϬ Ϯ͕ϯϱϱ͕ϱϳϭ  ϮϬϭϳ ƵĚŐĞƚ ŝŶd^ΖϬϬϬ                 ϰϴ͕ϴϲϬ ϵϮ͕ϮϬϰ ϲϱ͕ϴϲϬ ϲϱ͕ϴϲϬ            Ϯϰ͕ϰϯϬ ϲϯ͕ϳϱϬ ϭϲ͕ϰϱϬ ϭϲ͕ϰϱϬ ϱϮ͕Ϯϱϴ ϰϴ͕ϴϲϬ ϯϲ͕ϲϰϱ Ϯϵ͕ϭϱϬ ϱϭ͕ϬϬϬ ϭϮ͕Ϯϭϱ ϭϬ͕ϬϬϬ ϭϭϮ͕ϱϬϬ ϯϯϲ͕ϰϮϰ d^ΖϬϬϬ d^ΖϬϬϬ ϮϬϳ͕ϲϱϱ ϮϯϮ͕Ϭϴϱ Ϯϲϴ͕ϵϳϰ    ϭ͕Ϯϰϱ͕ϵϯϬ Ϯ͕ϯϭϱ͕ϴϱϮ   ϮϬϭϴ ƵĚŐĞƚ ŝŶd^ΖϬϬϬ                  ϱ͕ϬϬϬ ϮϬ͕ϬϬϬ ϯϱ͕ϬϬϬ Ϯϱ͕ϬϬϬ Ϯϱ͕ϬϬϬ         ϭϬ͕ϬϬϬ ϱϬ͕ϬϬϬ ϱϬ͕ϬϬϬ ϴϱ͕ϬϬϬ Ϯϯ͕ϲϮϱ ϮϬ͕ϬϬϬ ϭϱ͕ϬϬϬ ϵϱ͕ϬϬϬ ϮϱϬ͕ϬϬϬ ϱϭϬ͕ϬϬϬ ϭϭϬ͕ϬϬϬ ϮϬϬ͕ϬϬϬ ϭϭϬ͕ϭϬϬ       ϭϬ͕ϬϬϬ͕ϬϬϬ ϮϬϭϴ WůĞĚŐĞ ŝŶĐƵƌƌĞŶĐLJ                d^ ^< ^< << << hZ hZ hZ hZ hZ hZ hZ hZ h^ Ƶƌƌ EK< hZ hZ hZ hZ d^ DĞŵďĞƌ Dt K^ ED >D  &>D >Dt Dt E>D ^D hD s>< DKĞ >d dKd>d^ΖϬϬϬ :ŽŝŶƚWůĂŶWƌŽũĞĐƚƐ s>< sĞŚŝĐůĞ&ƵŶĚ Dt DKĞ dϭͬϯŽĨƚŚĞƚŽƚĂůĐŽƐƚ dŽƚĂůǀĞŚŝĐůĞĐŽŶƚƌŝďƵƚŝŽŶ >DͲ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ ƵĚŐĞƚϮϬϭϴͲWƌŽŐƌĂŵ'ƌĂŶƚŽŶƚƌŝďƵƚŝŽŶĨƌŽŵDĞŵďĞƌƐ sĞŚŝĐůĞ&ƵŶĚͲĞƐŝŐŶĂƚĞĚĐŽŶƚƌŝďƵƚŝŽŶ

LMC MANUAL 2018 86 Ͳ Ͳ ϲ͕ϬϬϬ ϯ͕ϬϬϬ ϯ͕ϬϬϬ ϰ͕ϬϬϬ ϲ͕ϬϬϬ ϱ͕ϬϬϬ ϵϬ͕ϬϬϬ ϯϱ͕ϬϬϬ ϭϲ͕ϬϬϬ ϭϱ͕ϬϬϬ ϭϮ͕ϱϬϬ ϭϴ͕ϱϬϬ ϴϱ͕ϬϬϬ ϭϱ͕ϬϬϬ ϭϭ͕ϬϬϬ ϭϲϴ͕ϬϬϬ ϭϱϳ͕ϬϬϬ ϯϮϱ͕ϬϬϬ ϮϬϭϴ ƵĚŐĞƚ ŝŶd^ΖϬϬϬ Ͳ Ͳ ϰ͕ϴϮϴ ϭ͕ϵϱϲ ϯ͕ϲϮϲ ϯ͕ϲϮϴ ϯ͕ϲϮϱ ϵ͕ϳϮϰ ϭ͕ϲϬϬ ϴϮ͕ϲϬϬ ϯϬ͕ϱϮϱ ϭϰ͕ϲϵϳ ϭϮ͕ϭϳϯ ϭϮ͕Ϯϲϭ ϯϭ͕ϳϴϮ ϴϭ͕ϴϯϵ ϭϬ͕ϴϱϬ ϭϰϲ͕ϳϳϵ ϭϱϴ͕ϵϯϱ ϯϬϱ͕ϳϭϰ ϮϬϭϳ WƌŽŐŶŽƐŝƐ ŝŶd^ΖϬϬϬ Ͳ ϲ͕ϬϬϬ ϯ͕ϬϬϬ ϯ͕ϬϬϬ ϰ͕ϬϬϬ ϲ͕ϬϬϬ ϰ͕ϬϬϬ Ϯ͕ϬϬϬ ϴϱ͕ϬϬϬ ϯϬ͕ϬϬϬ ϭϱ͕ϬϬϬ ϭϱ͕ϬϬϬ ϭϮ͕ϬϬϬ ϭϳ͕ϬϬϬ ϵϳ͕ϬϬϬ ϳϵ͕ϬϬϬ ϭϱ͕ϬϬϬ ϭϱϳ͕ϬϬϬ Ϯϯϲ͕ϬϬϬ ϯϵϯ͕ϬϬϬ ϮϬϭϳ ƵĚŐĞƚ ŝŶd^ΖϬϬϬ Ͳ Ͳ ϯ͕ϴϴϵ ϳ͕ϰϳϲ ϰ͕ϴϳϯ ϯ͕ϴϳϲ ϭ͕ϯϱϭ ϲ͕ϰϬϴ ϵ͕ϲϲϴ ϰ͕Ϯϲϲ ϴϯ͕ϰϴϯ ϭϳ͕ϰϴϵ ϭϰ͕ϲϵϳ ϭϰ͕ϵϳϯ ϭϭ͕ϵϬϰ ϳϯ͕ϵϬϰ ϭϰϮ͕ϬϬϳ ϭϮϴ͕ϲϲϯ Ϯϰϰ͕ϵϭϯ ϯϴϲ͕ϵϮϬ ϮϬϭϲ ĐƚƵĂů ŝŶd^ΖϬϬϬ ϰ͕ϭϬϴ Ϯ͕ϭϭϲ ϰ͕ϯϳϵ ϰ͕ϲϯϲ ϯ͕ϳϲϳ ϲ͕ϭϬϴ ϭ͕ϭϭϱ ϳϳ͕ϯϭϭ Ϯϭ͕ϱϬϴ Ϯϱ͕ϬϬϬ ϯϬ͕ϮϯϮ ϭϬ͕ϵϴϳ ϭϳ͕ϱϰϮ ϭϬ͕ϭϭϴ ϯϳ͕ϰϮϰ ϲϵ͕ϬϬϵ ϭϴϴ͕ϴϬϰ ϭϭϯ͕ϬϮϰ Ϯϰϵ͕ϱϴϬ ϰϯϴ͕ϯϴϰ ϮϬϭϱ ĐƚƵĂů ŝŶd^ΖϬϬϬ ĞƐĐƌŝƉƚŝŽŶ WŽƐƚĂŐĞ͕dĞůĞĨŽŶ͕ͲŵĂŝů͕/ŶƚĞƌŶĞƚ >DZŽƵŶĚdĂďůĞ >DŽĂƌĚ ĂƉĂĐŝƚLJƵŝůĚŝŶŐ /ŶĨŽƌŵĂƚŝŽŶΘDĂŶƵĂů DŽŶŝƚŽƌŝŶŐ ƵĚŝƚŝŶŐ ĂŶŬŚĂƌŐĞƐ KƚŚĞƌdžƉĞŶƐĞƐͬŽŽƌĚŝŶĂƚŝŽŶ KĨĨŝĐĞ^ƵƉƉůŝĞƐ ƋƵŝƉŵĞŶƚΘDĂŝŶƚĞŶĂŶĐĞ KĨĨŝĐĞZĞŶƚ dƌĂǀĞů >D^ĞĐƌĞƚĂƌLJ WĞƌƐŽŶŶĞů;>ŽĐĂůƐƚĂĨĨͿ KƚŚĞƌWĞƌƐŽŶŶĞů KƚŚĞƌdžƉĞŶƐĞƐͬ^ĞĐƌĞƚĂƌŝĂƚ >DͲ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ ƵĚŐĞƚϮϬϭϴͲŽŽƌĚŝŶĂƚŝŽŶĂŶĚ&ĂĐŝůŝƚĂƚŝŽŶ ŽŽƌĚŝŶĂƚŝŽŶ ŽŽƌĚŝŶĂƚŝŽŶ &ĂĐŝůŝƚĂƚŝŽŶ &ĂĐŝůŝƚĂƚŝŽŶ dŽƚĂůŽŽƌĚŝŶĂƚŝŽŶĂŶĚ&ĂĐŝůŝƚĂƚŝŽŶ

LMC MANUAL 2018 87 ϳ ϲ džϳ ϭϳϱ ϭϴϮ Ϯ͕ϭϮϱ  ϭϳ͕ϴϳϱ ϮϬ͕ϬϬϬ   dŽƚĂů Ϯϳϯ͕ϬϬϬ    ϭ Ϯϱ Ϯϲ ϴϳϱ ϴϳϱ   ϭ͕ϱϬϬ hƉŬĞĞƉ   t ϭ͕ϮϱϬ   ϭ͕ϮϱϬ &ĞĞ ŝŽĐĞƐĞƐ   EŽŽĨhŶŝƚƐͬWĂƌƚŝĐŝƉĂŶƚƐ͗ EŽŽĨƉĞƌƐŽŶƐ ϮϬϮϬ ƐƚŝŵĂƚĞĚĐŽƐƚƉĞƌhŶŝƚ ƵƌĂƚŝŽŶ ϮϬϭϳ dŽƚĂů ŽůůĞŐĞ /ŶƐƚŝƚƵƚĞŽĨĐĐŽƵŶƚĂŶĐLJƌƵƐŚĂ ŽƵƌƐĞ ĂĐŚĞůŽƌŝŶĐĐŽƵŶƚĂŶĐLJ To build the capacity of ELCT employee’s performance in regard to the required required tothe regard capacityin performance ofthe ELCT employee’s Tobuild &ƵƌƚŚĞƌdƌĂŝŶŝŶŐWƌŽŐƌĂŵ;&dWͿŝƐĂƚƌĂŝŶŝŶŐƉƌŽŐƌĂŵĂŝŵŝŶŐĂƚŵĞĞƚŝŶŐƐƉĞĐŝĨŝĐǁŽƌŬŝŶŐ EĂŵĞ Dƌ:ƵůŝƵƐ^ĂĨĂƌŝ ZĞŵĂŝŶŝŶŐďƵĚŐĞƚďĞƚǁĞĞŶŵĂĚĞĐŽŵŵŝƚŵĞŶƚƐĂŶĚd^ϮϬŵŝůůŝŽŶ ;ŝŶd^ΖϬϬϬͿ hŶŝƚ D ;ŝŶd^ΖϬϬϬͿ ϭ ƵĚŐĞƚϮϬϭϴ͗K&ͲKƌŐĂŶŝƐĂƚŝŽŶĞǀĞůŽƉŵĞŶƚ&ƵŶĚ ƵĚŐĞƚϮϬϭϴ͗&dWͲ&ƵƌƚŚĞƌdƌĂŝŶŝŶŐWƌŽŐƌĂŵͲΗ'ƌŽƵƉdƌĂŝŶŝŶŐΗ dŚĞƉƵƌƉŽƐĞǁŝƚŚ&dW͗ ƐƚĂŶĚĂƌĚƐ͖ƐƚƌĞŶŐƚŚĞŶŝŶŐƚŚĞƵŶŝƚLJŽĨƚŚĞŚƵƌĐŚĂŶĚŶĞƚǁŽƌŬĂŵŽŶŐĚŝĨĨĞƌĞŶƚŚƵƌĐŚǁŽƌŬĞƌƐ͘ hƐĞŽĨƚŚĞĨƵŶĚ͗ ƌĞƋƵŝƌĞŵĞŶƚƐĂƐŐƵŝĚĞĚďLJ>dƐƚƌĂƚĞŐŝĐƉůĂŶϮϬϭϱͲϮϬϮϱ͘ Common Work with and all that Dioceses on Programbased Training is calculationFurther for FTP – budget The ŝƚƐŝŶƐƚŝƚƵƚŝŽŶƐƐŚŽƵůĚďĞĂďůĞƚŽƉĂƌƚŝĐŝƉĂƚĞŝŶƚŚĞƉƌŽŐƌĂŵ͘dŚĞĐŽƐƚƐĚŝĨĨĞƌĚĞƉĞŶĚŝŶŐŽŶƐƵďũĞĐƚ͕ƉĂƌƚŝĐŝƉĂŶƚƐ͕ ǀĞŶƵĞ͕ƚƌĂǀĞůĞƚĐ͘ &ŽƌƚŚĞĐĂůĐƵůĂƚŝŽŶǁĞĂƌĞƵƐŝŶŐĂĨŝdžĞĚĂŵŽƵŶƚƉĞƌƉĂƌƚŝĐŝƉĂŶƚ͕ďƵƚŝŶƚŚĞƌĞĂůŝƚLJƚŚŝƐĐĂŶďĞŵƵĐŚůĞƐƐŽƌŝƚĐĂŶ ĞdžĐĞĞĚ͘ >DͲ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ ƵĚŐĞƚϮϬϭϴͲ^ĐŚŽůĂƌƐŚŝƉWƌŽŐƌĂŵƐ

LMC MANUAL 2018 88 >DͲ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ >DsĞŚŝĐůĞ&ƵŶĚWŽůŝĐLJ͗ϮϬϭϰͲϮϬϭϵ

ϭ͘ĂĐŚ>dƵŶŝƚƌĞĐĞŝǀĞƐŽŶĞdŽLJŽƚĂ>ĂŶĚĐƌƵŝƐĞƌ,ĂƌĚƚŽƉĚƵƌŝŶŐϲLJĞĂƌƉĞƌŝŽĚ͘ Ϯ͘/ĨĂƵŶŝƚƉƌĞĨĞƌƐƚŽŐĞƚƚǁŽĐŚĞĂƉĞƌǀĞŚŝĐůĞƐĨŽƌŝƚƐŝŶƐƚŝƚƵƚŝŽŶƐ͕;Ğ͘Ő͘ƚǁŽƉŝĐŬͲƵƉƐͿƚŚĞLJĐĂŶƚŽƉƵƉƚŚĞ ĂŵŽƵŶƚĂǀĂŝůĂďůĞ͕ĞƋƵŝǀĂůĞŶƚƚŽƚŚĞƉƌŝĐĞŽĨŽŶĞdŽLJŽƚĂ>ĂŶĚĐƌƵŝƐĞƌ,ĂƌĚƚŽƉ͕/&ĂƌĞƐ^ĂůĂĂŵ͘ ϯ͘/ĨĂƵŶŝƚǁŽƵůĚŶĞĞĚĂƐƚƌŽŶŐ͕ĐŽŶĨŽƌƚĂďůĞƌĞĐŽŶĚŝƚŝŽŶĞĚĐĂƌ͕ƚŚĞĨƵŶĚĞƋƵŝǀĂůĞŶƚƚŽƚŚĞĐŽƐƚŽĨŽŶĞŶĞǁ dŽLJŽƚĂ>ĂŶĚĐƌƵŝƐĞƌ,ĂƌĚƚŽƉ͕/&ĂƌĞƐ^ĂůĂĂŵ͕ĐĂŶďĞŵĂĚĞĂǀĂŝůĂďůĞĂŶĚƚŚĞƵŶŝƚĐĂŶƚŽƉƵƉƚŚĞĚŝĨĨĞƌĞŶĐĞ͘

ϰ͘/ĨĂƵŶŝƚĐŚŽŽƐĞƐƚŽŐĞƚŽŶĞĐŚĞĂƉĞƌĐĂƌ͕ƚŚĞŝƌĐŽƐƚƐŚĂƌŝŶŐĐŚĂƌŐĞ;ϭͬϯŽĨƚŚĞĐŽƐƚͿǁŝůůďĞƌĞĚƵĐĞĚ ĂĐĐŽƌĚŝŶŐůLJ͘

>DsĞŚŝĐůĞ&ƵŶĚ ĂůĂŶĐĞ d^ΖϬϬϬ ĂůĂŶĐĞϭͬϭͬϮϬϭϲ ϲϯϬ͕ϴϰϰ ϮϬϭϲdƌĂŶƐĂĐƚŝŽŶƐ͗ DĞŵďĞƌŝŶĐŽŵĞ ϯϬϴ͕ϭϮϲ ϵϯϴ͕ϵϳϬ sĞŚŝĐůĞƐƉƵƌĐŚĂƐĞĚ ͲϯϵϬ͕ϲϳϵ ϱϰϴ͕Ϯϵϭ WƌŽũĞĐƚĞĚŝŶƚĞƌĞƐƚĂŶĚĐƵƌƌĞŶĐLJĞdžĐŚĂŶŐĞŐĂŝŶƐ ϵ͕ϵϯϲ ϱϱϴ͕ϮϮϳ ĂůĂŶĐĞϯϭͬϭϮͬϮϬϭϲ͗ ϱϱϴ͕ϮϮϳ WƌŽũĞĐƚŝŽŶĨŽƌϮϬϭϳ EŽƌƚŚĞƌŶDĞŵďĞƌƐΖWůĞĚŐĞƐ hZΛd^ ϮϬϰ͕ϴϱϬ ϳϲϯ͕Ϭϳϳ ŽŶƚƌŝďƵƚŝŽŶĨƌŽŵ>d ϭͬϯŽĨƚŚĞĞƐƚŝŵĂƚĞĚĐŽƐƚƐŽĨĨŝǀĞǀĞŚŝĐůĞƐĐŽŶƚƌŝďƵƚĞĚďLJ>d ϭϭϰ͕ϬϮϲ ϴϳϳ͕ϭϬϯ ƐƚŝŵĂƚĞĚŽƐƚŽĨĨŝǀĞǀĞŚŝĐůĞƐĂĐĐŽƌĚŝŶŐƚŽĐLJĐůĞ ͲϯϰϮ͕Ϭϳϵ ϱϯϱ͕ϬϮϰ

WƌŽũĞĐƚŝŽŶĨŽƌϮϬϭϴ EŽƌƚŚĞƌŶDĞŵďĞƌƐΖWůĞĚŐĞƐ hZΛd^ ϮϮϯ͕ϵϮϰ ϳϱϴ͕ϵϰϴ ŽŶƚƌŝďƵƚŝŽŶĨƌŽŵ>d ϭͬϯŽĨƚŚĞĞƐƚŝŵĂƚĞĚĐŽƐƚƐŽĨĨŝǀĞǀĞŚŝĐůĞƐĐŽŶƚƌŝďƵƚĞĚďLJ>d ϭϭϮ͕ϰϲϬ ϴϳϭ͕ϰϬϴ ƐƚŝŵĂƚĞĚĐŽŶƚƌŝďƵƚŝŽŶƉĞƌƵŶŝƚ;ϰ͕ϮϬϬ͕ϬϬϬͿ

ƐƚŝŵĂƚĞĚŽƐƚŽĨĂ>ͬƌƵŝƐĞƌ,ĂƌĚƚŽƉ;ǁŝƚŚƐŶŽƌŬĞů͕ĐĂƌƌŝĞƌĂŶĚϭϮƐĞĂƚĞƌͿͲ:Wz :Wzϭсd^ ƐƚŝŵĂƚĞĚŽƐƚŽĨĨŝǀĞǀĞŚŝĐůĞƐĂĐĐŽƌĚŝŶŐƚŽĐLJĐůĞ Ͳϯϯϳ͕ϯϳϵ ϱϯϰ͕ϬϮϵ

WƌŽũĞĐƚĞĚĂůĂŶĐĞĞŶĚŽĨϮϬϭϴǁŝƚŚŽƵƚŝŶƚĞƌĞƐƚĂŶĚĐƵƌƌĞŶĐLJĞdžĐŚĂŶŐĞŐĂŝŶƐ͗ ϱϯϰ͕ϬϮϵ

LJĐůĞĨŽƌϮϬϭϰͲϮϬϭϵ͗ ϮϬϭϰ K͕<͕^͕^>s͕>d ϮϬϭϱ ͕/Z͕D͕E͕^͕s͕t͕W͕^͕^t ϮϬϭϵ dĂďŽƌĂ͕<ŝŐŽŵĂ

LMC MANUAL 2018 89 LMC MANUAL 2018 90 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 LMC Admin 191,203,000 281,203,000 LMC 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 12,500,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 672,500,000 Core Program LMC 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000 203,707,000 953,707,000 Total Grant - 3,500,000 8,000,000 51,650,000 92,580,000 75,000,000 171,050,000 301,000,000 125,417,000 124,665,000 455,798,000 109,540,000 231,500,000 873,658,000 129,000,000 212,297,000 108,394,000 192,500,000 154,000,000 132,700,000 871,134,000 Other 1,565,096,000 1,394,169,000 1,556,565,000 2,226,335,000 7,923,233,000 Overseas 19,088,781,000 86.9% 93.6% 95.5% 98.8% 70.9% 77.6% 88.8% 99.4% 82.1% 85.2% 89.8% 95.8% 65.2% 80.6% 80.6% 96.1% 98.0% 98.3% 82.3% 85.4% 97.8% 63.7% 53.1% 74.0% 90.3% 64.8% 86.5% % of Exp Loca income 536,080,000 139,176,000 124,911,000 286,062,000 225,796,000 670,987,000 Local Income 2,939,405,000 7,101,318,000 3,883,846,000 3,867,623,000 1,200,100,000 8,214,198,000 7,957,804,000 3,615,800,000 2,977,903,000 5,986,668,000 6,939,132,000 1,074,102,000 3,642,805,000 8,990,353,000 2,570,801,000 1,971,284,000 12,354,571,000 21,910,936,000 13,105,068,000 10,459,077,000 132,745,806,000 690,745,000 172,676,000 154,911,000 448,762,000 348,376,000 775,987,000 Total 3,140,455,000 7,432,318,000 5,478,942,000 4,353,421,000 1,461,600,000 9,638,367,000 8,861,462,000 3,774,800,000 4,564,468,000 6,228,965,000 7,077,526,000 1,258,102,000 3,724,455,000 3,471,935,000 2,182,991,000 12,509,988,000 22,050,476,000 13,327,568,000 12,715,412,000 16,943,586,000 152,788,294,000 Expenditure Unit EVANGELICAL LUTHERAN CHURCH IN TANZANIA CHURCH LUTHERAN EVANGELICAL - Summary 2018 Budget Program Central Diocese Diocese of Meru RegionDiocesein Mara Sothern DioceseSothern Diocese Eastern South ofSouth East Lake Victoria WesternSouth Diocese Dodoma Diocese and East Coastal Diocese ofEast Lake Victoria Diocese DioceseIringa Diocese Karagwe Konde Diocese Diocese Lake Tanganyika Ulanga Kilombero Diocese North CentralNorth Diocese Diocese Eastern North DioceseNorthern Norh Western Diocese Pare Diocese Ruvuma Diocese South Central Diocese Mbulu DioceseMbulu Diocese Morogoro Diocese Mwanga Common Work TOTAL TOTAL

LMC MANUAL 2018 91 ------4,806,000 3,185,000 6,200,000 6,200,000 11,004,000 41,324,000 34,698,000 42,689,000 52,328,000 52,328,000 LMC 2018 ------8,000,000 8,000,000 8,000,000 Other Overseas ------680,000 1,044,000 1,180,000 1,044,000 5,203,000 4,023,000 5,922,000 5,200,000 18,390,000 13,250,000 64,017,000 31,640,000 49,359,000 36,843,000 Income 204,924,000 140,907,000 164,266,000 208,731,000 434,158,000 Other Local Other ------9,398,000 45,974,000 38,176,000 16,506,000 19,478,000 10,080,000 39,879,000 20,453,000 60,192,000 120,524,000 100,656,000 100,656,000 Investment Local Income Local - - - - - 680,000 658,000 8,625,000 6,720,000 3,815,000 9,388,000 9,388,000 15,400,000 25,363,000 11,634,000 27,584,000 39,750,000 11,790,000 29,762,000 10,442,000 12,600,000 59,398,000 16,741,000 90,758,000 2% and 2% 181,715,000 100,146,000 101,761,000 Sikukuu 6,200,000 1,360,000 6,580,000 5,200,000 9,180,000 7,000,000 57,984,000 15,400,000 11,634,000 91,948,000 16,800,000 39,300,000 50,284,000 20,884,000 12,600,000 42,000,000 22,591,000 13,411,000 549,852,000 164,266,000 208,731,000 465,721,000 132,500,000 197,992,000 275,382,000 297,973,000 302,860,000 Total Expenditure SUB-TOTAL SUB-TOTAL ELCT COMMON WORK Program Budget 2018 Meetings and WorkshopsMeetings Human Resource Manager Resource Human B. SECRETARY GENERAL OFFICE B. and Allowance Salaries A. PRESIDING BISHOP OFFICE BISHOP PRESIDING A. and Allowance Salaries Other Administrative costs Travels and other costs and other Travels DEPARTMENT TOTAL Travels and other costs and other Travels Meetings and WorkshopsMeetings DEPARTMENT TOTAL OFFICE & EVANGELISM MISSION D. & EVANGELISM DSG MISSION Salaries & Statutories Securities Other Administrative costs COMMUNICATION & ADVOCACY COMMUNICATION Salaries & Statutories Core programs Core Meetings and WorkshopsMeetings DEPARTMENT TOTAL & ADMINISTRATION FINANCE C. Salaries & Statutories Youth Desk Youth Printing and Publications Printing Other Administrative costs Printing TMW Mission Meetings and WorkshopsMeetings DEPARTMENT TOTAL

LMC MANUAL 2018 92 ------3,000,000 3,000,000 3,300,000 3,300,000 7,740,000 3,000,000 9,000,000 7,150,000 56,540,000 62,840,000 13,300,000 23,500,000 32,500,000 39,650,000 9% 203,707,000 164,057,000 LMC 2018 ------8,000,000 0.4% 8,000,000 Other Overseas ------2,796,000 2,796,000 2,796,000 48% Income 366,675,000 366,675,000 679,765,000 1,046,440,000 Other Local Other ------2,305,000 1,008,000 1,400,000 22% 39,687,000 20,039,000 22,344,000 62,031,000 39,687,000 30,340,000 15,180,000 31,545,000 29,137,000 484,843,000 105,089,000 150,609,000 484,843,000 182,154,000 Investment Local Income Local ------252,000 5,010,000 5,035,000 9,000,000 7,500,000 7,500,000 5,600,000 23,000,000 18,207,000 46,242,000 14,010,000 15,000,000 75,252,000 20% 27,763,000 21,911,000 27,763,000 440,001,000 2% and 2% 440,001,000 Sikukuu 3,000,000 3,300,000 5,035,000 9,000,000 7,740,000 2,305,000 9,000,000 1,260,000 7,000,000 7,150,000 25,049,000 23,000,000 60,690,000 91,725,000 39,654,000 59,308,000 51,048,000 23,500,000 71,540,000 20,800,000 10,500,000 30,340,000 15,180,000 202,919,000 399,175,000 406,325,000 105,089,000 150,609,000 209,917,000 Total 100% 2,182,991,000 1,776,666,000 Expenditure SUB-TOTAL SUB-TOTAL SUB-TOTAL SUB-TOTAL SUB-TOTAL Core programs Core Core programs Core Other Administrative costs WORK WOMEN Salaries & Statutories Health Department meetings Department Health E. SOCIAL SERVICES & EDUCATION SERVICES SOCIAL E. OFFICE DSG Salaries & Statutories Meetings and WorkshopsMeetings Training programs Training Morogoro JS Lutheran Other Administrative costs Houses Repair & Maintanance & Houses Repair REAL ESTATE MANAGER OFFICE MANAGER ESTATE REAL Salaries & Statutories Mbeya Teachers College (TUMA Mbeya) (TUMA College Teachers Mbeya Other Administrative costs Other Administrative costs Meetings and WorkshopsMeetings DEPARTMENT TOTAL DEPT & DEVELOPMENT PLANNING F. OFFICE DSG Salaries & Statutories Lutheran Radio Moshi Radio Lutheran Njombe School for Deaf for School Njombe Mwanga School for Deaf for School Mwanga AUDIT DIVISION AUDIT Administration Board Audit DEPARTMENT TOTAL TOTAL FOR ELCT CW DEPARTMENTS DEPARTMENT TOTAL GRAND TOTAL GRAND

LMC MANUAL 2018 93 ELCT - CENTRAL DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Mission and Evangelism 526,500,000 526,500,000 - - Districts 212,850,000 212,850,000 - - Women's work 20,200,000 20,200,000 - - Christian Education & Youth 22,700,000 22,700,000 - - Lutheran Institute Kiomboi 141,155,000 122,605,000 18,550,000 - Sub-Total 923,405,000 904,855,000 18,550,000 -

B. Core Programs Mission and Evangelism 16,500,000 6,500,000 - 10,000,000 Christian Education & Youth 18,900,000 12,500,000 - 6,400,000 Women's work 10,500,000 5,500,000 - 5,000,000 Training clergy 9,000,000 4,000,000 - 5,000,000 Sub-Total 54,900,000 28,500,000 - 26,400,000

C. Medical/Social Work Iambi Lutheran Hospital 955,900,000 937,400,000 18,500,000 - Iambi Nursing school 172,200,000 172,200,000 - - Sub-Total 1,128,100,000 1,109,600,000 18,500,000 -

D. Project & Development ELCT Central Workshop 5,600,000 5,600,000 - - Lutheran Centre Bookshop 95,000,000 95,000,000 - - Hull High School (Kijota) 115,000,000 98,500,000 16,500,000 - Iambi Comm Sec. School 181,000,000 163,500,000 17,500,000 - Lutheran Centre Printing Press 30,000,000 30,000,000 - - Stewardship & Development 10,300,000 10,300,000 - - Sub-Total 436,900,000 402,900,000 34,000,000 -

E. Head Office Coordination/Administration 597,150,000 493,550,000 100,000,000 3,600,000 Sub-Total 597,150,000 493,550,000 100,000,000 3,600,000

TOTAL 3,140,455,000 2,939,405,000 171,050,000 30,000,000 100.0% 93.6% 5.4% 1.0%

LMC MANUAL 2018 94 ELCT - DIOCESE OF MERU

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Youths and Students 25,000,000 25,000,000 - - Stewardship & Development 9,500,000 9,500,000 - - Secondary & Col Education 3,950,000,000 3,830,000,000 120,000,000 - Sub-Total 3,984,500,000 3,864,500,000 120,000,000 -

B. Core Programs Mission and Evangelism 52,000,000 47,600,000 - 4,400,000 Women's work 90,000,000 56,000,000 30,000,000 4,000,000 Christian Education 12,000,000 8,000,000 - 4,000,000 Diakonia 15,000,000 12,000,000 - 3,000,000 Training Pastors 100,000,000 50,000,000 39,000,000 11,000,000 Sub-Total 269,000,000 173,600,000 69,000,000 26,400,000

C. Medical and Deaconic work Nkoaranga Hospital & Dispensaries 1,400,000,000 1,300,000,000 100,000,000 - Rehabilitation Centre 1,156,318,000 1,156,318,000 - - Sub-Total 2,556,318,000 2,456,318,000 100,000,000 -

D. Projects & Development - Project Department 48,500,000 48,500,000 - - Audit Department 17,000,000 17,000,000 - - Sub-Total 65,500,000 65,500,000 - -

E. Head Office Coordination/Administration 557,000,000 541,400,000 12,000,000 3,600,000 Sub-Total 557,000,000 541,400,000 12,000,000 3,600,000

TOTAL 7,432,318,000 7,101,318,000 301,000,000 30,000,000 100.0% 95.5% 4.0% 0.4%

LMC MANUAL 2018 95 ELCT - DIOCESE IN MARA REGION

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Serengeti District 11,000,000 11,000,000 - - Musoma District 28,000,000 28,000,000 - - Tarime District 18,000,000 18,000,000 - - Bunda District 10,000,000 10,000,000 - - Sub-Total 67,000,000 67,000,000 - -

B. Core Programs Mission and Evangelism 22,000,000 2,000,000 - 20,000,000 Women's work 5,000,000 3,000,000 - 2,000,000 Diakonia 4,500,000 3,500,000 - 1,000,000 Christian Education 3,500,000 1,500,000 - 2,000,000 Training clergy 3,900,000 2,500,000 - 1,400,000 Sub-Total 38,900,000 12,500,000 - 26,400,000

C. Medical/Social Work Bunda Hospital - - - - Sub-Total - - - -

D. Institution Samaritan Tech Sec School 373,931,000 289,665,000 84,266,000 Kiabakari Bible School 94,931,000 79,931,000 15,000,000 - Sub-Total 468,862,000 369,596,000 99,266,000 -

E. Head Office Coordination/Administration 115,983,000 86,984,000 25,399,000 3,600,000 Sub-Total 115,983,000 86,984,000 25,399,000 3,600,000

TOTAL 690,745,000 536,080,000 124,665,000 30,000,000 100.0% 77.6% 18.0% 4.3%

LMC MANUAL 2018 96 ELCT - DODOMA DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Makao Makuu District 2,709,157,000 2,449,157,000 260,000,000 - Mpwapwa District 376,654,000 346,654,000 30,000,000 - Kondoa Mission District 69,430,000 54,072,000 15,358,000 - WOTTA Mpwapwa District 124,021,000 86,581,000 37,440,000 - Sub-Total 3,279,262,000 2,936,464,000 342,798,000 -

B. Core Programs Mission and Evangelism 14,850,000 2,442,000 - 12,408,000 Christian Education & Youth 17,300,000 12,284,000 - 5,016,000 Training clergy 9,724,000 2,500,000 3,000,000 4,224,000 Women & Children's work 17,920,000 13,168,000 - 4,752,000 Sub-Total 59,794,000 30,394,000 3,000,000 26,400,000

C. Project & Development Aya Secondary School 333,385,000 333,385,000 - - Dodoma Lutheran High School 150,000,000 80,000,000 70,000,000 - Head Office construction 150,000,000 120,000,000 30,000,000 - Purchase of car 15,000,000 15,000,000 - - Bishop House construction 35,000,000 25,000,000 10,000,000 - Sub-TotalL 683,385,000 573,385,000 110,000,000 -

D. Head Office Coordination/Administration 330,980,000 327,380,000 - 3,600,000 Sub-Total 330,980,000 327,380,000 - 3,600,000

TOTAL 4,353,421,000 3,867,623,000 455,798,000 30,000,000 100.0% 88.8% 10.5% 0.7%

LMC MANUAL 2018 97 ELCT - EASTERN AND COASTAL DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Northern District 4,389,197,000 4,389,197,000 - - Central District 3,794,500,000 3,794,500,000 - - Western District 2,946,581,000 2,946,581,000 - - Zanzibar District 309,397,000 309,397,000 - - Southern District 1,847,206,000 1,847,206,000 - - South Western District 536,717,000 536,717,000 - - Kisarawe Lutheran Junior Seminary 1,353,790,000 1,336,290,000 17,500,000 - Mbwawa Secondary School 507,727,000 504,727,000 3,000,000 - Mkuza Girls Secondary School 359,868,000 335,368,000 24,500,000 - Sub-Total 16,044,983,000 15,999,983,000 45,000,000 -

B. Core Programs Women & Children's work 38,600,000 8,200,000 4,000,000 26,400,000 Sub-Total 38,600,000 8,200,000 4,000,000 26,400,000

C. Medical/Social Work Health Directorate 173,703,000 138,703,000 35,000,000 - Mtoni Deacon Lutheran Centre 304,334,000 278,794,000 25,540,000 - Sub-Total 478,037,000 417,497,000 60,540,000 -

D. Institution Investment Trust Board 1,754,141,000 1,754,141,000 - - Upendo Broadicating Co. Ltd 263,248,000 263,248,000 - - Tanzania Acroforestry Initiative 194,098,000 194,098,000 - - Kijitonyama Lutheran Trust 323,006,000 323,006,000 - - Msasani Multipurpose Dev. Trust 498,410,000 498,410,000 - - ECD Printing Press 15,000,000 15,000,000 - - Sub-Total 3,047,903,000 3,047,903,000 - -

E. Head Office/Administration Executives 280,809,000 277,209,000 - 3,600,000 Finance and Planning 1,057,457,000 1,057,457,000 - - Admin & Human Resources Mgt 635,934,000 635,934,000 - - Theology, Evangel.&Mission & Chiristian educ 167,611,000 167,611,000 - - Social Sevices 73,627,000 73,627,000 - - Internal Audit 210,930,000 210,930,000 - - Information Computer Technology 14,585,000 14,585,000 - - Sub-Total 2,440,953,000 2,437,353,000 - 3,600,000

TOTAL 22,050,476,000 21,910,936,000 109,540,000 30,000,000 100.0% 99.4% 0.5% 0.1%

LMC MANUAL 2018 98 ]

ELCT - EAST OF LAKE VICTORIA DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Establish Parishes 20,000,000 20,000,000 - Youth work 21,000,000 6,000,000 15,000,000 - Mission Out reach 41,000,000 - 41,000,000 - TEE/MTC 29,000,000 - 29,000,000 - Sub-Total 111,000,000 26,000,000 85,000,000 -

B. Core Programs Mission and Evangelism 17,500,000 5,000,000 5,000,000 7,500,000 Women's work 23,000,000 7,000,000 15,000,000 1,000,000 Christian Education 12,900,000 3,000,000 8,000,000 1,900,000 Diakonia 13,100,000 2,100,000 10,000,000 1,000,000 Training Pastors 60,000,000 6,500,000 38,500,000 15,000,000 Sub-Total 126,500,000 23,600,000 76,500,000 26,400,000

C. Medical/Social Work Medical Department - - - - Imani Dispensary 48,000,000 48,000,000 - - Nyakato Health Centre 450,000,000 450,000,000 - - Kizazi Kipya 70,000,000 - 70,000,000 - Sub-Total 568,000,000 498,000,000 70,000,000 -

D. Project & Development Malya farm 95,000,000 95,000,000 - - Mabatini 20,000,000 20,000,000 - - Sub-Total 115,000,000 115,000,000 - -

E. Head Office Salary 450,100,000 450,100,000 - - Office Operation 91,000,000 87,400,000 - 3,600,000 Total for Administration 541,100,000 537,500,000 - 3,600,000

TOTAL 1,461,600,000 1,200,100,000 231,500,000 30,000,000 100.0% 82.1% 15.8% 2.1%

LMC MANUAL 2018 99 ELCT - IRINGA DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Established Parishes 2,887,900,000 2,562,900,000 325,000,000 - Training Pastors 67,921,000 67,921,000 - - Sub-Total 2,955,821,000 2,630,821,000 325,000,000 -

B. Core Programs Mission and Evangelism 154,659,000 66,379,000 83,000,000 5,280,000 Theological Training by Extension 113,801,000 62,301,000 43,580,000 7,920,000 Women, Children & Family Nurture 68,780,000 38,080,000 22,780,000 7,920,000 Youth and Christian Education 84,280,000 47,000,000 32,000,000 5,280,000 Sub-Total 421,520,000 213,760,000 181,360,000 26,400,000

C. Medical and Deaconic Work Dispensaries 92,459,000 92,459,000 - - Ilula Hospital 961,748,000 533,939,000 427,809,000 - Huruma Deaconic Centre 118,000,000 80,000,000 38,000,000 - Sub-Total 1,172,207,000 706,398,000 465,809,000 -

D. Institutions University of Iringa - - - - Secondary Schools 3,342,573,000 2,992,573,000 350,000,000 - Nursing School 282,810,000 282,810,000 - - Lutheran Centre 242,900,000 242,900,000 - - Radio Furaha 96.7 FM 347,936,000 275,936,000 72,000,000 - Sub-Total 4,216,219,000 3,794,219,000 422,000,000 -

E. Head Office Coordination/Administration 872,600,000 869,000,000 - 3,600,000 Sub-Total 872,600,000 869,000,000 - 3,600,000

TOTAL 9,638,367,000 8,214,198,000 1,394,169,000 30,000,000 100.0% 85.2% 14.5% 0.3%

LMC MANUAL 2018 100 ELCT - KARAGWE DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Lukajange District 83,196,000 83,196,000 - - Bweranyange District 56,541,000 56,541,000 - - Ihembe District 67,451,000 67,451,000 - - Kituntu District 40,297,000 40,297,000 - - Murongo District 49,012,000 49,012,000 - - Kyerwa District 79,185,000 79,185,000 - - Ngara Mission 75,436,000 75,436,000 - - Mabira District 76,960,000 76,960,000 - - Nkwenda Bible School 75,377,000 45,000,000 30,377,000 - Sub-Total 603,455,000 573,078,000 30,377,000 -

B. Core Programs Mission and Evangelism 110,000,000 60,800,000 38,640,000 10,560,000 Christian Education & Youth 25,000,000 13,720,000 6,000,000 5,280,000 Women's Work 7,590,000 5,650,000 1,940,000 - Training clergy 111,608,000 40,120,000 60,928,000 10,560,000 Sub-Total 254,198,000 120,290,000 107,508,000 26,400,000

C. Deaconic Work Diaconia Department 49,000,000 20,000,000 29,000,000 - ACP – Karagwe 176,000,000 - 176,000,000 - Nyakatera Dispensary 38,860,000 38,860,000 - - Ibamba Dispensary 42,000,000 39,000,000 3,000,000 - Nkwenda Diaconic School 15,649,000 10,474,000 5,175,000 - Katenga Dispensary 12,009,000 12,009,000 - - Nyakahanga Hospital 3,957,901,000 3,957,901,000 - - Sub-Total 4,291,419,000 4,078,244,000 213,175,000 -

D. Project & Development Karagwe Sec. School 887,875,000 887,875,000 - - Imani EPS 257,890,000 257,890,000 - - Tegemeo EPS 287,000,000 284,135,000 2,865,000 - Bweranyange Girls Sec. School 569,090,000 569,090,000 - - LOVTC 46,177,000 41,977,000 4,200,000 - Karagwe Hotel 121,343,000 121,343,000 - - Mayaja 194,553,000 - 194,553,000 - SACCOS Unit 8,000,000 8,000,000 - - Nkwenda KYFTC 36,904,000 34,904,000 2,000,000 - COS Partnership Projects 268,980,000 - 268,980,000 - Danm Partnership Project 50,000,000 - 50,000,000 - Sub-Total 2,727,812,000 2,205,214,000 522,598,000 -

E. Head Office Coordination/Administration 984,578,000 980,978,000 - 3,600,000 Sub-Total 984,578,000 980,978,000 - 3,600,000

TOTAL 8,861,462,000 7,957,804,000 873,658,000 30,000,000 100.0% 89.8% 9.9% 0.3%

LMC MANUAL 2018 101 ELCT-KONDE DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Mbeya Western District 105,100,000 105,100,000 - - Mbeya Eastern District 188,900,000 188,900,000 - - Mwakaleli District 26,500,000 26,500,000 - - Western District 76,000,000 76,000,000 - - Tukuyu District 67,500,000 67,500,000 - - Southern District 70,000,000 70,000,000 - - Central District 87,500,000 87,500,000 - - SUB-TOTAL Sub-Total 621,500,000 621,500,000 - -

B. Core Programs Training clergy 23,200,000 3,200,000 - 20,000,000 Christian Education - - - - Mission and Evangelism 7,600,000 1,200,000 - 6,400,000 SUB-TOTAL Sub-Total 30,800,000 4,400,000 - 26,400,000

C. Medical Work Itete Lutheran Hospital 670,000,000 616,000,000 54,000,000 - Matema Luth. Hospital 550,000,000 510,000,000 40,000,000 - Sub-TotalSUB-TOTAL 1,220,000,000 1,126,000,000 94,000,000 -

D. Institutions Matema Lutheran Centre 145,000,000 145,000,000 - - Matema Bible School 92,500,000 67,500,000 25,000,000 - Manow Luth J. Seminary 550,000,000 550,000,000 - - Lutheran Rest House 50,000,000 50,000,000 Forestry Shop's Frames 40,000,000 40,000,000 - - Manow Tee Plantation 75,000,000 75,000,000 - - SUB-TOTALSub-Total 952,500,000 927,500,000 25,000,000 -

E. Head Office Coordination/Administration 950,000,000 936,400,000 10,000,000 3,600,000 SUB-TOTAL Sub-Total 950,000,000 936,400,000 10,000,000 3,600,000

TOTAL 3,774,800,000 3,615,800,000 129,000,000 30,000,000 100.0% 95.8% 3.4% 0.8%

LMC MANUAL 2018 102 ELCT - DIOCESE OF LAKE TANGANYIKA

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Established Parishes 246,972,000 216,972,000 30,000,000 - Rukwa District 28,000,000 23,500,000 4,500,000 - Katavi District 25,250,000 20,750,000 4,500,000 - Theological Education by Extension (TEE) 14,170,000 1,170,000 13,000,000 - Sub-Total 314,392,000 262,392,000 52,000,000 -

B. Core Programs Mission and Evangelism - - - - Women and Children - - - - Christian Education - - - - Training clergy 51,570,000 5,170,000 20,000,000 26,400,000 Diaconic Work - - - - Sub-Total 51,570,000 5,170,000 20,000,000 26,400,000

C. Medical Services Mtisi Health Centre 9,000,000 1,500,000 7,500,000 - Sub-Total 9,000,000 1,500,000 7,500,000 -

D. Head Office/Administration Bishop 42,200,000 5,500,000 35,000,000 1,700,000 General Secretary 13,600,000 3,000,000 10,000,000 600,000 Other Department 18,000,000 8,500,000 8,200,000 1,300,000 Sub-Total 73,800,000 17,000,000 53,200,000 3,600,000

TOTAL 448,762,000 286,062,000 132,700,000 30,000,000 100.0% 63.7% 29.6% 6.7%

LMC MANUAL 2018 103 ELCT - MBULU DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Haydom District 478,908,000 478,908,000 - - Dongobesh District 310,041,000 310,041,000 - - Northern District 280,165,000 280,165,000 - - Hanang District 679,871,000 679,871,000 - - Waama Bible College 104,235,000 104,235,000 - - Education Dept 19,574,000 19,574,000 - - Sub-Total 1,872,794,000 1,872,794,000 - -

B. Core Programs Mission & Evangelism 35,524,000 23,151,000 5,373,000 7,000,000 Christian Education& Youth 55,099,000 27,092,000 14,807,000 13,200,000 Training Mwika and Waama (Clergy) 40,652,000 19,932,000 14,520,000 6,200,000 Women Work 33,055,000 17,911,000 15,144,000 - Sub-Total 164,330,000 88,086,000 49,844,000 26,400,000

C. Medical/Social Services Haydom Lutheran Hospital 12,503,423,000 4,766,290,000 7,737,133,000 - Haydom Institute of Health Science 674,473,000 657,436,000 17,037,000 - Haydom Vocational and Enter. 166,119,000 98,079,000 68,040,000 - Kansay Luth.Health Center 175,739,000 175,739,000 - - Gendabi Luth. Health Center 154,784,000 154,784,000 - - Balangdalalu Luth. Health Center 130,316,000 130,316,000 - - Dongobesh Deaf School - - - - Waama Teachers College 131,958,000 122,000,000 9,958,000 - Sub-Total 13,936,812,000 6,104,644,000 7,832,168,000 -

C. Project & Development Projects and Development 736,800,000 732,600,000 4,200,000 - Sub-Total 736,800,000 732,600,000 4,200,000 -

D. Head Office Cordination/Administration 232,850,000 192,229,000 37,021,000 3,600,000 Sub-Total 232,850,000 192,229,000 37,021,000 3,600,000

TOTAL 16,943,586,000 8,990,353,000 7,923,233,000 30,000,000 100.0% 53.1% 46.8% 0.2%

LMC MANUAL 2018 104 ELCT - MOROGORO DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Parishes 2,144,175,000 2,005,313,000 138,862,000 - Parishes Meetings 18,000,000 18,000,000 - - District Training 104,940,000 13,688,000 91,252,000 - Sub-Total 2,267,115,000 2,037,001,000 230,114,000 -

B. Core Programs Women & Sunday School 110,400,000 16,000,000 68,000,000 26,400,000 Christian Education 37,200,000 7,200,000 30,000,000 - Mission and Evangelism 193,000,000 68,000,000 125,000,000 - Diakonia 5,600,000 2,700,000 2,900,000 - Sub-Total 346,200,000 93,900,000 225,900,000 26,400,000

C. Social Work/Healthy Mkulanzi Dispensary 28,700,000 12,200,000 16,500,000 - Disaster and Hunger Relief 40,900,000 8,900,000 32,000,000 - Maasai Work 55,000,000 15,000,000 40,000,000 - Maasai Girls Program 32,000,000 2,000,000 30,000,000 - Sub-Total 156,600,000 38,100,000 118,500,000 -

D. Projects and Development District Project 174,000,000 79,000,000 95,000,000 - Ebenezer Luth. J. Seminary 198,000,000 126,000,000 72,000,000 - Female Genital Mutilation (FGM) 18,000,000 2,400,000 15,600,000 - Sub-Total 390,000,000 207,400,000 182,600,000 -

E. Head Office Coordination/Administration 262,120,000 174,800,000 83,720,000 3,600,000 Partnership 44,750,000 17,250,000 27,500,000 - ETE Program 5,150,000 2,350,000 2,800,000 - Sub-Total 312,020,000 194,400,000 114,020,000 3,600,000

TOTAL 3,471,935,000 2,570,801,000 871,134,000 30,000,000 100.0% 74.0% 25.1% 0.9%

LMC MANUAL 2018 105 ELCT - MWANGA DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Established sub Parishes 120,000,000 100,000,000 20,000,000 - Established Parishes 50,000,000 40,000,000 10,000,000 Eastern District 8,000,000 8,000,000 - - Western District 8,000,000 8,000,000 - - Plain District 10,000,000 10,000,000 - - Sub-total 196,000,000 166,000,000 30,000,000 -

B. Core Programmes Mission and Evangelism 30,000,000 17,000,000 - 13,000,000 Women & Children Work 15,000,000 11,600,000 - 3,400,000 Training Clergy 30,000,000 20,000,000 - 10,000,000 Diakonia 20,000,000 5,000,000 15,000,000 - Sub-total 95,000,000 53,600,000 15,000,000 26,400,000

C. Medical& Social Work Shighatin Lutheran Medical Centre 20,000,000 5,000,000 15,000,000 - Mwanga Lutheran Dispensary 10,000,000 10,000,000 Usangi Bible School & Leadership College 10,000,000 10,000,000 - - Usangi Girls Secondary School 10,000,000 10,000,000 - - Shighatin Secondary School 10,000,000 5,000,000 5,000,000 - Mruma Secondary School 5,000,000 5,000,000 - - Sub-total 65,000,000 45,000,000 20,000,000 -

D. Project and Development Water Project 20,000,000 10,000,000 10,000,000 - Hostel Project 100,000,000 100,000,000 - - Pharmacy 20,000,000 20,000,000 - - Bookshop 10,000,000 10,000,000 - - Sub-total 150,000,000 140,000,000 10,000,000 -

E. Head Office Administration/Coordination 269,987,000 266,387,000 - 3,600,000 Sub-Total 269,987,000 266,387,000 - 3,600,000

TOTAL 775,987,000 670,987,000 75,000,000 30,000,000 100.0% 86.5% 9.7% 3.9%

LMC MANUAL 2018 106 ELCT - NORTH CENTRAL DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Established Parishes 273,634,000 273,634,000 - - Circular Education 52,000,000 52,000,000 - - Youth Work 24,000,000 24,000,000 - - Sub-Total 349,634,000 349,634,000 - -

B. Core programmes Mission and Evangelism 256,035,000 240,435,000 - 15,600,000 Women's Work 31,000,000 28,000,000 3,000,000 - Training Clergy& TEE 148,970,000 117,170,000 21,000,000 10,800,000 Christian Education 24,000,000 24,000,000 - - Sub-Total 460,005,000 409,605,000 24,000,000 26,400,000

C. Medical / Social Work Administration 178,400,000 178,400,000 - - Selian Hospital 733,265,000 733,265,000 - - ALMC 3,694,397,000 3,510,600,000 183,797,000 - Sub-Total 4,606,062,000 4,422,265,000 183,797,000 -

D. Projects and Development Administration 67,517,000 67,517,000 - - Sub-Total 67,517,000 67,517,000 - -

E. Head Office Administration/Coordination 745,747,000 737,647,000 4,500,000 3,600,000 Sub-Total 745,747,000 737,647,000 4,500,000 3,600,000

TOTAL 6,228,965,000 5,986,668,000 212,297,000 30,000,000 100.0% 96.1% 3.4% 0.5%

LMC MANUAL 2018 107 ELCT - NORTH EASTERN DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Mission and Evangelism 1,700,963,000 1,700,963,000 - - Social Services, Women & Children 34,079,000 34,079,000 - - Training Programmes 13,110,000 13,110,000 - - Bangala Junior Seminary 270,480,000 270,480,000 - - Sub-total 2,018,632,000 2,018,632,000 - -

B. Core programs Mission and Evangelism 59,815,000 53,815,000 - 6,000,000 Christian Education & Youth 6,776,000 1,776,000 - 5,000,000 Training Clergy 18,000,000 7,600,000 - 10,400,000 Women and Children 7,500,000 2,500,000 5,000,000 Diakonia 75,911,000 75,911,000 - - Sub-total 168,002,000 141,602,000 - 26,400,000

C. Medical Bumbuli Hospital & Dispensaries 473,940,000 473,940,000 - - Irente School for the Blind 348,424,000 321,424,000 27,000,000 - Kilindi Council Designated Hospital 474,429,000 474,429,000 - - Irente Childrens Home 106,391,000 55,722,000 50,669,000 - Lutindi Mental Hospital 601,968,000 596,968,000 5,000,000 - Irente Rainbow School 164,462,000 138,737,000 25,725,000 - Sub-total 2,169,614,000 2,061,220,000 108,394,000 -

D. Institutions Irente Farm 220,500,000 220,500,000 - - Usambara Technology Centre 21,888,000 21,888,000 - - Vuga Press and Bookshoop 83,000,000 83,000,000 - - Planning, Projects and Buildings 140,920,000 140,920,000 - - Lorries and Bus 9,500,000 9,500,000 - - Tumaini Restaurant and Hostel 265,000,000 265,000,000 - - Lwandai Secondary School 1,278,353,000 1,278,353,000 - - Sub-total 2,019,161,000 2,019,161,000 - -

E. Head Office Coordination/Administration 702,117,000 698,517,000 - 3,600,000 SUB-TOTAL 702,117,000 698,517,000 - 3,600,000

TOTAL 7,077,526,000 6,939,132,000 108,394,000 30,000,000 100.0% 98.0% 1.5% 0.4%

LMC MANUAL 2018 108 ELCT - NORTHERN DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Karatu District 96,500,000 79,500,000 17,000,000 - East Kilimanjaro District 108,100,000 92,100,000 16,000,000 - Central Kilimanjaro District 156,700,000 141,700,000 15,000,000 - Hai District 172,300,000 154,300,000 18,000,000 - Siha District 83,500,000 74,500,000 9,000,000 - Youth and Students 30,221,000 29,221,000 1,000,000 - Chaplain Usharika/Neema - - - - Deacons Department 56,925,000 47,425,000 9,500,000 - Stewardship Department 19,110,000 19,110,000 - - Training Other Staff 58,720,000 58,720,000 - - Angaza Women Centre 307,900,000 289,900,000 18,000,000 - Training LBS Mwika 103,000,000 98,000,000 5,000,000 - Agape Junior Seminary 850,000,000 850,000,000 - - Communication Department 37,893,000 37,893,000 - - School Supervision 34,366,000 34,366,000 - - UWN Montessori 122,000,000 110,000,000 12,000,000 - Christian Education 39,043,000 39,043,000 - - Sub-Total 2,276,278,000 2,155,778,000 120,500,000 -

B. Core Programs Mission and Evangelism 272,000,000 262,000,000 5,000,000 5,000,000 Women's Work 59,500,000 57,500,000 - 2,000,000 Training Pastors 172,190,000 152,790,000 - 19,400,000 Mwika Zonal College 77,000,000 77,000,000 - - Sub-Total 580,690,000 549,290,000 5,000,000 26,400,000 C. Medical / Social Work Medical Secretary 45,000,000 45,000,000 - - Machame Hospital 1,670,000,000 1,640,000,000 30,000,000 - Machame Hospital Canteen 120,000,000 120,000,000 - - Shop Project 72,000,000 72,000,000 - - Dairy Project 16,500,000 16,500,000 - - Cotc Machame 502,000,000 502,000,000 - - Masama Dispensary 51,000,000 51,000,000 - - Lemira Dispensary 32,000,000 32,000,000 - - Numeut Dispensary 14,500,000 14,500,000 - - Munguishi Dispensary 22,000,000 22,000,000 - - Karatu Hospital 1,335,000,000 1,310,000,000 25,000,000 - Endallah Dispensary 19,500,000 19,500,000 - - Kilimamoja Dispensary 13,500,000 13,500,000 - - Mbulumbulu Dispensary 19,500,000 19,500,000 - - Endashangwet Dispensary 11,000,000 11,000,000 - - Getamock Disepensary 12,500,000 12,500,000 - - Qangded Dispensary 21,000,000 21,000,000 - - Marangu Hospital 852,000,000 840,000,000 12,000,000 - Uuwo Dispensary 31,000,000 31,000,000 - - Uchira Dispensary 10,500,000 10,500,000 - - Natiro Dispensary 12,500,000 12,500,000 - - Kidia Dispensary 13,000,000 13,000,000 - - Kahe Dispensary - - - - Sub-Total 4,896,000,000 4,829,000,000 67,000,000 - D. Project & Development Lutheran Uhuru Hostel 1,710,000,000 1,710,000,000 - - Lutheran Rombo Hostel 78,000,000 78,000,000 - - Building Department 30,000,000 30,000,000 - - Moshi Lutheran Printing Press 860,000,000 860,000,000 - - Ushirika wa Neema - - - - Lutheran Umoja Hostel 605,000,000 605,000,000 - - Christian Bookshop 823,000,000 823,000,000 - - Sanya Juu Farm Ushirika wa Neema 35,000,000 35,000,000 - - Karatu Lutheran Hostel 330,000,000 330,000,000 - - Sub-Total 4,471,000,000 4,471,000,000 - - E. Head Office Coordination/Administration 1,103,600,000 1,100,000,000 - 3,600,000 Sub-Total 1,103,600,000 1,100,000,000 - 3,600,000

TOTAL 13,327,568,000 13,105,068,000 192,500,000 30,000,000 100.00% 98.33% 1.44% 0.23%

LMC MANUAL 2018 109 ELCT - NORTH WESTERN DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Established Parishes/Districts 1,622,415,000 1,622,415,000 - - Parish Program Women's Work 29,211,000 29,211,000 - - Mission and Evangelism 29,448,000 29,448,000 - - Education Stewardship and Youth 37,379,000 37,379,000 - - Ruhija Bible School 18,105,000 18,105,000 - - Mother House 94,129,000 94,129,000 - - Sub-total 1,830,687,000 1,830,687,000 - - B. Core Programs Mission & Evangelism & Diakonia 16,000,000 7,200,000 - 8,800,000 Diakonia (Inclusion of people with disabilities) 20,370,000 11,570,000 - 8,800,000 Scholarship & Training Clergy 37,950,000 29,150,000 - 8,800,000 Sub-total 74,320,000 47,920,000 - 26,400,000 C. Medical & Social Work Comm. Based Health 5,000,000 5,000,000 - - Tumaini Children Centre 515,676,000 107,206,000 408,470,000 - Bugando Dispensary 52,329,000 52,329,000 - - Ilemera Dispensary 45,479,000 45,479,000 - - Medical Department 22,297,000 22,297,000 - - Huduma ya Watoto (HUYAWA) 282,522,000 30,000,000 252,522,000 - Rwantege Dispensary 116,731,000 116,731,000 - - Kigarama Dispensary 28,939,000 28,939,000 - - Ntoma Health Centre 49,402,000 49,402,000 - - Kashasha Dispensary 22,296,000 22,296,000 - - Nyabugera Dispensary 68,417,000 68,417,000 - - Izimbya Health Centre 1,157,482,000 1,152,482,000 5,000,000 - Missenye Dispensary 56,316,000 53,816,000 2,500,000 - Rwigembe Dispensary 29,956,000 29,956,000 - - Butainamwa Dispensary 30,712,000 30,712,000 - - Missenye Orphans 48,698,000 10,980,000 37,718,000 - Igabiro Home for Disabled 54,858,000 45,858,000 9,000,000 - Ntoma Orphanage 108,740,000 29,912,000 78,828,000 - Ndolage Hospital 1,751,824,000 935,136,000 816,688,000 - Ndolage School of Nursing 449,079,000 449,079,000 - - Bukoba Town Health Centre 224,639,000 217,639,000 7,000,000 - Iluhya Secondary School 492,433,000 492,433,000 - - Kibeta English Medium Primary School 429,043,000 415,043,000 14,000,000 - Bukoba Lutheran Secondary 545,975,000 545,975,000 - - Bukoba Hope Lutheran Sec. School 70,000,000 70,000,000 - - Ntoma Vocation Training Centre 147,106,000 129,040,000 18,066,000 - Igabiro Training Institute of Agriculture 541,180,000 506,180,000 35,000,000 - Kashasha Vocation Train. Centre 54,861,000 54,861,000 - - Mugeza Deaf School 152,723,000 125,223,000 27,500,000 - Sub-total 7,554,713,000 5,842,421,000 1,712,292,000 - D. Projects and Development Planning and Dev. Department 18,550,000 18,550,000 - - ELCT Garage 369,697,000 369,697,000 - - Church Bookshop 1,058,614,000 1,058,614,000 - - Kashura Women Centre 124,873,000 124,873,000 - - Building Department 99,641,000 99,641,000 - - ELCT Bukoba Hotel (incl. Chato Y/C) 471,623,000 471,623,000 - - Women & Men Farmers Project 235,875,000 28,967,000 206,908,000 - Combating Community Violence 313,654,000 48,519,000 265,135,000 - Sub-total 2,692,527,000 2,220,484,000 472,043,000 - E. Head Office Coordination/Administration 563,165,000 517,565,000 42,000,000 3,600,000 Sub-total 563,165,000 517,565,000 42,000,000 3,600,000 Total 12,715,412,000 10,459,077,000 2,226,335,000 30,000,000 100.0% 82.3% 17.5% 0.2%

LMC MANUAL 2018 110 ELCT - PARE DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Aided Parishes 1,300,000 1,300,000 - - Established Parishes 300,000,000 207,000,000 93,000,000 - Mission Parishes 10,600,000 10,600,000 - - Women and Children 4,575,000 4,575,000 - - Christian Education 6,566,000 6,566,000 - - Church District 11,800,000 11,800,000 - - Audio Visual Work 4,593,000 1,593,000 3,000,000 - Project and Development 4,808,000 4,808,000 - - 344,242,000 248,242,000 96,000,000 -

B. Core Programes Women and Children 6,200,000 1,000,000 - 5,200,000 Mission and Evangelism 18,000,000 2,000,000 - 16,000,000 Training Clergy 8,200,000 3,000,000 - 5,200,000 Sub-total 32,400,000 6,000,000 - 26,400,000

C. Medical/Social Work Gonja Hospital and Dispensaries 112,160,000 112,160,000 - - Sub-total 112,160,000 112,160,000 - -

D. Institutions Dindimo Teachers College 196,425,000 166,425,000 30,000,000 Dindimo Secondary School 155,725,000 155,725,000 Manka Secondary School 136,750,000 136,750,000 Sub-total 488,900,000 458,900,000 30,000,000 - E. Head Office Coordination/Administration 275,400,000 243,800,000 28,000,000 3,600,000 Auditing Work 5,000,000 5,000,000 - - SUB-TOTAL 280,400,000 248,800,000 28,000,000 3,600,000

TOTAL 1,258,102,000 1,074,102,000 154,000,000 30,000,000 100.0% 85.4% 12.2% 2.4%

LMC MANUAL 2018 111 ELCT - RUVUMA DIOCESE.

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Established Parishes 27,000,000 17,000,000 10,000,000 - Mission and Evangelism 11,000,000 6,000,000 5,000,000 - Youth Work 2,900,000 2,400,000 500,000 - Women, Children and Diakonia 8,515,000 6,011,000 2,504,000 - Christian Education 6,500,000 5,000,000 1,500,000 - Sub-total 55,915,000 36,411,000 19,504,000 -

B. Core Programmes Mission and Evangelism 16,000,000 7,000,000 5,000,000 4,000,000 Women, Children & Diakonia Work 12,450,000 6,000,000 1,000,000 5,450,000 Christian Education & Youth 8,450,000 1,000,000 2,000,000 5,450,000 Training Clergy 15,000,000 2,000,000 1,500,000 11,500,000 Sub-total 51,900,000 16,000,000 9,500,000 26,400,000

C. Medical / Social Work Sub-total - - - -

D. Projects and Development Jirani Mwema Orphance 90,000,000 50,000,000 40,000,000 - Sub-total 90,000,000 50,000,000 40,000,000 -

E. Head Office Coordination/Administration 146,561,000 122,386,000 20,575,000 3,600,000 ETE Program 4,000,000 1,000,000 3,000,000 - Sub-total 150,561,000 123,386,000 23,575,000 3,600,000

TOTAL 348,376,000 225,796,000 92,580,000 30,000,000 100.0% 64.8% 26.6% 8.7%

LMC MANUAL 2018 112 ELCT - SOUTH CENTRAL DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work

Medihani Training Centre 28,930,000 28,930,000 - - Districts Work - - - - Established Parishes - - - - ETE 856,000 856,000 - - Sub-total 29,786,000 29,786,000 - -

B. Medical / Social Work Bulongwa Hospital 161,450,000 143,359,000 18,091,000 - Rehabilitation Unit 14,000,000 14,000,000 - - Bulongwa Health Science Institute 485,400,000 485,400,000 - - Bulongwa Children Home/Orphanage 223,600,000 223,600,000 - - Diaconical Centre Tandala 2,163,608,000 2,144,828,000 18,780,000 - Tumaini Centre Kidope 1,279,000 - 1,279,000 - Bulongwa Secondary School 249,664,000 249,664,000 - - Bulongwa Teaching College 9,000,000 9,000,000 - - Sub-total 3,308,001,000 3,269,851,000 38,150,000 -

C. Core Programs Diaconical Work 6,466,000 6,466,000 - - Mission and Evangelism 32,866,000 6,466,000 - 26,400,000 Women and Children 6,466,000 6,466,000 - - Youth and Christian Education 7,010,000 7,010,000 - - Training Clergy - - - - Sub-total 52,808,000 26,408,000 - 26,400,000

D. Project & Development Development and Planning 36,290,000 36,290,000 - - Sub-total 36,290,000 36,290,000 - -

E. Head Office 297,570,000 280,470,000 13,500,000 3,600,000 Sub-total 297,570,000 280,470,000 13,500,000 3,600,000

TOTAL 3,724,455,000 3,642,805,000 51,650,000 30,000,000 100.0% 97.8% 1.4% 0.8%

LMC MANUAL 2018 113 ELCT - SOUTHERN DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Established Parishes 412,418,000 404,763,000 7,655,000 - Mission and Evangelism 72,640,000 71,187,000 1,453,000 - Women, Children & Deaconic Work 42,466,000 41,617,000 849,000 - Youth Work 34,555,000 33,864,000 691,000 - Christian Education 73,207,000 71,743,000 1,464,000 - Sub-total 635,286,000 623,174,000 12,112,000 -

B. Core Programmes Training Clergy 23,677,000 6,196,000 3,481,000 14,000,000 Women, Children & Diakonia 7,223,000 1,890,000 333,000 5,000,000 Mission and Evangelism 10,086,000 2,292,000 394,000 7,400,000 Sub -total 40,986,000 10,378,000 4,208,000 26,400,000

C. Medical / Social Work Lutheran Hospital 3,542,850,000 3,524,850,000 18,000,000 - Ilembula NMTS 381,603,000 373,971,000 7,632,000 - Mafinga CCC 83,881,000 82,203,000 1,678,000 - Kidugala Health Centre 67,410,000 66,062,000 1,348,000 - Brandt Dispensary - - - - Dispensary - - - - Ukalawa Dispensary - - - - Igongolo Dispensary - - - - Nyanyembe Dispensary - - - - Mavande Dispensary - - - - Kitandililo Dispensary - - - - Kangaga Dispensary - - - - Madundasi Dispensary - - - - Dispensary - - - - Kidegembye Dipensary - - - - Dispensary - - - - Sub-total 4,075,744,000 4,047,086,000 28,658,000 - D. Projects and Development Kidugala Luth.Seminary 3,956,523,000 3,937,523,000 19,000,000 - Mafinga LVTC 464,796,000 455,500,000 9,296,000 - Igumbilo Secondary School 678,212,000 664,648,000 13,564,000 - Emmaberg Secondary School 513,939,000 503,660,000 10,279,000 - Mufindi Girls Secondary School 526,135,000 526,135,000 - - Mafinga Lutheran Centre 39,499,000 39,499,000 - - Lutheran Centre 62,189,000 62,189,000 - - Njombe Lutheran Centre - - - - Brandt Sisters Centre 125,042,000 99,342,000 25,700,000 - Sub-total 6,366,335,000 6,288,496,000 77,839,000 -

E. Head Office Administration/Coordination 1,391,637,000 1,385,437,000 2,600,000 3,600,000 SUB-TOTAL 1,391,637,000 1,385,437,000 2,600,000 3,600,000

TOTAL 12,509,988,000 12,354,571,000 125,417,000 30,000,000 100.0% 98.8% 1.0% 0.2%

LMC MANUAL 2018 114 ELCT - SOUTH EASTERN DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Districts and Parishes 69,560,000 69,560,000 - - Lutheran Guest House 2,000,000 2,000,000 - - Lutheran Day Care Centre 500,000 500,000 - - Sub-total 72,060,000 72,060,000 - -

B. Core Programmes Mission and Evangelism 5,000,000 1,500,000 3,500,000 - Christian Education & Youth 28,265,000 1,865,000 - 26,400,000 Women Work 1,200,000 1,200,000 - - Training Clergy 1,200,000 1,200,000 - - Sub-total 35,665,000 5,765,000 3,500,000 26,400,000

C. Head Office Coordination/Administration 64,951,000 61,351,000 - 3,600,000 Sub-total 64,951,000 61,351,000 - 3,600,000

TOTAL 172,676,000 139,176,000 3,500,000 30,000,000 100.0% 80.6% 2.0% 17.4%

LMC MANUAL 2018 115 ELCT - SOUTH EAST OF LAKE VICTORIA DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Established Parishes 186,120,000 90,550,000 95,570,000 - Youth and Student Work 25,895,000 4,895,000 21,000,000 - Mission Outreach 232,825,000 112,475,000 120,350,000 - Bariadi District 165,000,000 165,000,000 - - Shinyanga District 300,300,000 300,300,000 - - Cathedral District 410,000,000 410,000,000 - - South West District 90,000,000 90,000,000 - - West District 400,600,000 400,600,000 - - Meatu District 141,000,000 141,000,000 - - South Eastern District 63,425,000 63,425,000 - - Eastern District 173,691,000 173,691,000 - - South Central District 173,430,000 173,430,000 - - Sub-total 2,362,286,000 2,125,366,000 236,920,000 -

B. Core Programs Mission and Evangelism 82,747,000 4,000,000 74,000,000 4,747,000 Women's Work 47,000,000 4,400,000 39,000,000 3,600,000 Training Clergy 76,779,000 4,000,000 54,726,000 18,053,000 Sub-total 206,526,000 12,400,000 167,726,000 26,400,000

C. Medical / Social Work Medical Department 8,000,000 8,000,000 - - Isaka Dispensary 98,500,000 98,500,000 - - Shinyanga Dispensary 209,600,000 209,600,000 - - Sub-total 316,100,000 316,100,000 - -

D. Projects and Development Projects & Development Work 103,200,000 13,200,000 90,000,000 - Compassion Project 330,450,000 - 330,450,000 - Bushushu Project 360,000,000 140,000,000 220,000,000 - Bishop Makala Training Centre 305,500,000 5,500,000 300,000,000 - Mwadui Secondary School 841,280,000 621,280,000 220,000,000 - Sub-total 1,940,430,000 779,980,000 1,160,450,000 -

E. Head Office Coordination/Administration 653,600,000 650,000,000 - 3,600,000 SUB-TOTAL 653,600,000 650,000,000 - 3,600,000

TOTAL 5,478,942,000 3,883,846,000 1,565,096,000 30,000,000 100.0% 70.9% 28.6% 0.5%

LMC MANUAL 2018 116 ELCT - SOUTH WESTERN DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Districts and Parishes 6,776,000 6,776,000 - - Mission & Evangelism 6,000,000 6,000,000 - - Women's Work 4,455,000 4,455,000 - - Youth's Work 2,740,000 2,740,000 - - Training Programme 4,100,000 4,100,000 - - Makumira and Iringa 2,580,000 2,580,000 - - Sub-total 26,651,000 26,651,000 - -

B. Core Programmes Mission & Evangelism 18,720,000 3,720,000 - 15,000,000 Women's Work 14,820,000 3,420,000 - 11,400,000 Sub-total 33,540,000 7,140,000 - 26,400,000

C. Medical & Social Work Magoye H. Centre 17,800,000 17,800,000 - - Kimani Dispensary 5,700,000 5,700,000 - - Kigala Dispensary 5,030,000 5,030,000 - - Sub-total 28,530,000 28,530,000 - -

D. Projects & Development Building Department 1,800,000 1,800,000 - - Project Department 2,220,000 2,220,000 - - Sub-total 4,020,000 4,020,000 - -

E. Head Office Coordination/Administration 62,170,000 58,570,000 - 3,600,000 Sub-total 62,170,000 58,570,000 - 3,600,000

TOTAL 154,911,000 124,911,000 - 30,000,000 100.0% 80.6% 0.0% 19.4%

LMC MANUAL 2018 117 ELCT - ULANGA KILOMBERO DIOCESE

Program Budget 2018

Total Local Other LMC Expenditure Income Overseas 2018 A. Church Work Ifakara District 285,492,000 285,492,000 - - Kilombero District 271,911,000 271,911,000 - - Mlimba District 282,277,000 282,277,000 - - Ulanga District 88,760,000 88,760,000 - - Mission and Evangelism 41,688,000 27,000,000 14,688,000 - Women & Children Work 68,165,000 68,165,000 - - Christian Education 68,916,000 55,207,000 13,709,000 - Training Theology 19,236,000 7,350,000 11,886,000 - Sub-total 1,126,445,000 1,086,162,000 40,283,000 -

B. Core Programmes Mission and Evangelism 68,217,000 41,817,000 - 26,400,000 Sub-total 68,217,000 41,817,000 - 26,400,000

C. Medical& Social Work Lugala Luth. Hospital 2,147,020,000 879,609,000 1,267,411,000 - Lugala Nursing School 322,896,000 322,896,000 - - Tumaini Luth. Seminary 329,082,000 329,082,000 - - Tumaini Lutheran Bible School 44,552,000 39,577,000 4,975,000 - Kitete Luth Dispensary (W. I. P) 16,538,000 10,921,000 5,617,000 - Sub-total 2,860,088,000 1,582,085,000 1,278,003,000 -

D. Project and Development Lwamate Beekeeping Innovative Farm 68,665,000 48,665,000 20,000,000 Tumaini Dinning Hall Project 163,550,000 11,550,000 152,000,000 - Milola Booths Project - - - - Uchindile Tree Farm 26,157,000 6,539,000 19,618,000 - Retreat & Conference Centre 121,661,000 75,000,000 46,661,000 - Sub-total 380,033,000 141,754,000 238,279,000 -

E. Head Office Administration/Coordination 129,685,000 126,085,000 - 3,600,000 Sub-Total 129,685,000 126,085,000 - 3,600,000

TOTAL 4,564,468,000 2,977,903,000 1,556,565,000 30,000,000 100.0% 65.2% 34.1% 0.7%

LMC MANUAL 2018 118 Programme Fund Policy

Programme Fund Policy

The background The 10th LMC Round Table that met at New Safari Hotel in Arusha on 13th – 16th October 2013 resolved that, there should be no three years project cycle but there shall be an amount allocated to all units equally except CW that will receive a bigger portion of the allocation. The unit will then be free to choose which among its church work core areas should be funded through LMC for that particular year. The plan should be submitted to the LMC board for approval before releasing the fund. The plan should relate to the core programs of the church as follows: • Mission and Evangelism • Christian Education • Training Clergy • Diaconia • Women and Children’s work

Purpose The Programme Fund aims at supporting all ELCT dioceses and Common Work in implementing the core activities of the church. At least 88% of the total allocation has to be used for programmes, not more than 12% can be used for administration.

Programme Fund Subsidy • The programme subsidy will be at least 88% of the total allocation • The administration will be not more 12% of the total allocation. • It will be sent to the ELCT unit in two installments. The first installment in January is 50% of the total subsidy and the second installment in July is 50% of the total subsidy. • ELCT units should present the plans to the June board meeting. After the approval the plans are presented to the October RT. The plans are printed in the LMC manual and the implementation starts in January.

Monitoring and Guideline for the Programme Subsidy • The implementations of the programmes are done in a given calendar year. Any delay in implementation shall have prior communication by the unit to the LMC secretariat. • The deadline for requesting fund for the particular year is 30 April of the following year. • If programme fund is not requested from LMC by 30 April of the following year without written explanation, it is assumed that the unit will not be able to implement the budgeted programme and the fund will be regarded as income and should be returned to the LMC common basket for reallocation. • If a programme is not implemented at all, the LMC grant will be regarded as an advance to the unit. This amount shall be carried forward on the unit’s current accounts to the following year and shall be regarded as receivables. • All LMC funds transferred to a unit are subject of an ordinary audit of the unit.

LMC MANUAL 2018 119 Programme Fund Policy

• A unit is eligible for the 1st subsidy installment and subsequent subsidy payments when a clean audit report for the year prior to the previous year is on hand. (For example, a subsidy payment for January 2016 can only be made if the audit report is on hand for the year ending 31 December 2014) • The 2nd subsidy installment payments can be made only if the previous year accounts have been submitted for an audit by March 31, and the ELCT Audit Division has by June 30 informed the LMC secretariat that the account are ready for an audit. (For example, a unit must have submitted draft accounts for the year ending 31 December 2015 by 31 March 2016, in order to receive the second subsidy installment for 2016).

Reporting • Report for the previous installment shall be submitted before requesting for the next installment. • The report shall have a short narrative report and a financial report containing relevant documentation with at least copies of the receipts.

June 2015

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LMC MANUAL 2018 121 >DͲ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ

>dhŶŝƚƐƵĚŝƚƐƚĂƚƵƐĂƐŽĨϭͬϭϬͬϮϬϭϳ hŶŝƚ ^ƚĂƚƵƐŽĨĚƌĂĨƚŽĨĂĐĐŽƵŶƚƐ ^ƚĂƚƵƐŽĨĂƵĚŝƚƌĞƉŽƌƚ ϮϬϭϰ ϮϬϭϱ ϮϬϭϲ ϮϬϭϰ ϮϬϭϱ ϮϬϭϲ ϭ t y y y y y y Ϯ  y y y y y yĚZƉ ϯ D y y y y y yĚZƉ ϰ DZ y y y y y yĚZƉ ϱ K y y y y y y ϲ  y y y y y yĚZƉ ϳ >s y y y y y yĚZƉ ϴ /Z y y y y y ͲͲ ϵ < y y y y y y ϭϬ s y y y y y ͲͲ  Ϯϯ ^t y y y y y y Ϯϰ >d E y y E y ͲͲ Ϯϱ Zh/ E y y E y yĚZƉ Ϯϲ h< y y y y y y

EŽƚĞ͗ y с ƌĂĨƚŽĨĐĐŽƵŶƚƐƌĞĐĞŝǀĞĚͬƵĚŝƚĚŽŶĞ ͲͲ с ƌĂĨƚŽĨĐĐŽƵŶƚƐŶŽƚƌĞĐĞŝǀĞĚͬƵĚŝƚŶŽƚĚŽŶĞ yƉ с ƵĚŝƚŝŶƉƌŽŐƌĞƐƐ yĚZƉ с ƵĚŝƚĚŽŶĞ͘ZĞƉŽƌƚƉƌĞƉĂƌĂƚŝŽŶŝŶƉƌŽŐƌĞƐƐ E с EĞǁŝŽĐĞƐĞ;ŶŽĚƌĂĨƚŽĨĂĐĐŽƵŶƚƐŶŽƌĂƵĚŝƚƌĞƉŽƌƚͿ

LMC MANUAL 2018 122 LMC - Lutheran Mission Cooperation Audit Fee Support Report as of 1st October 2017

Payments of Audit Fee Support in 2017 for audits of the years 2015 & 2016

No. Unit 2015 2016 Total 1 DMR 4,500,000 4,800,000 9,300,000 2 SCD 3,600,000 3,600,000 7,200,000 3 SWD 3,600,000 3,600,000 7,200,000 4 RUDI Audited 3,600,000 3,600,000 5 SED 4,800,000 4,800,000 9,600,000 6 UKD 4,000,000 4,000,000 8,000,000 7 LTD Audited 3,800,000 3,800,000 8 MWD New Diocese - 9 KAD 6,000,000 6,000,000 Total 54,700,000

ELCT Audit Division

2016 Accounts received for Audit as of 1st October 2017

S/N Unit Status Whether Auditable Date planned for Audit 1 CW Received Auditable Audit Done. Final report issued. 2 CD Received Auditable Audit Done. Report preparation in progress. 3 DME Received Auditable Audit Done. Report preparation in progress. 4 DMR Received Auditable Audit Done. Report preparation in progress. 5 DOD Received Auditable Audit Done. Final report issued. 6 ECD Received Auditable Audit Done. Draft issued. 7 ELVD Received Auditable Audit Done. Report preparation in progress. 8 IRD Received Auditable Audit planned for October/November 2017. 9 KAD Received Auditable Audit Done. Final report issued. 10 KOD Received Auditable Audit planned for November/ December 2017. 11 MD Received Auditable Audit planned for October 2017. 12 MGD Received Auditable Audit Done. Report preparation in progress. 13 MWD Received New Diocese New Diocese. 14 NCD Received Auditable Audit Done. Report preparation in progress. 15 ND Received Auditable Audit Done. Final report issued. 16 NED Received Auditable Audit in progress. 17 NWD Received Auditable Audit planned for October/November 2017. 18 PD Received Auditable Audit Done. Report preparation in progress. 19 SCD Received Auditable Audit Done. Final report issued. 20 SD Received Auditable Audit planned for October/November 2017. 21 SED Received Auditable Audit Done. Final report issued. 22 SELVD Received Auditable Audit planned for September 2017. 23 SWD Received Auditable Audit Done. Final report issued. 24 LTD Received Auditable Audit planned for October/November 2017. 25 RUDI Received Auditable Audit Done. Draft issued. 26 UKD Received Auditable Audit Done. Final report issued.

LMC MANUAL 2018 123 BDF - Policy

Training of Church Ministers – Bachelor of Divinity Fund (BDF) Policy The policy is divided in two sections, the first part is the policy itself and the second part is the administration of the fund.

The Policy Goal To contribute to spiritual, social and economic development of Christians in Tanzania through increasing the number of well-educated pastors in all ELCT units

Purpose To train church ministers in Bachelor of Divinity (BD) at Tumaini University Makumira (TUMA).

Use of the fund Bachelor of Divinity Fund (BDF) is a programme designed for ELCT dioceses aiming at offering a higher theological education at a degree level, Bachelor of Divinity (BD).

Eligibility 1. A candidate should be appointed by an ELCT diocese. 2. Gender balance shall be observed when appointing candidates. 3. The candidate should fulfil the academic requirements of TUMA. 4. Each unit will have an opportunity to send one candidate each academic year studying under BDF.

Outcome • The trained ministers will return back and work within their respective dioceses or any other places as assigned by ELCT in agreement with the sending diocese. • It is expected that the trained minister will add value to the diocese, the church and to the community for the glory of our Lord Jesus Christ

Restrictions 5. For accountability and transparency a candidate benefiting from BDF must not benefit from any other scholarship at the same time. If this happens the BDF scholarship will be terminated immediately. 6. A person being granted a BDF scholarship cannot fill a normal employment position within ELCT at the same time of studies. Any special arrangement e.g studies combined with part time employment need specific prior agreement with the employer, which is the sending unit and with TUMA. 7. A person being granted a BDF scholarship shall report on any other additional income he/she may secure during the period of study. If there are no special reasons, such income shall be considered when calculating the scholarship/upkeep amount due. 8. A person benefiting from BDF after completing the study will have to work for ELCT at least for two years before applying for another scholarship within ELCT as Capacity Building Fund (CBF). 9. A BDF student must sign a legally binding contract with the sending unit to work for at least ten years after completing the studies. This is a debt to LMC, which each year of service the amount will be reduced by 10%.

LMC MANUAL 2018 124 BDF - Policy

Administration The fund shall be administered at the LMC office. The Tumaini University, Makumira (TUMA) shall deal with all logistics and the LMC shall deal with the payments. The LMC Board will be receiving proceeding reports twice a year.

Administration of the Programme Guidelines - LMC should receive clearance from the unit and from TUMA that the student has been registered for a particular semester before making payments. - Tuition fees shall be paid direct to the TUMA bank account and student’s up-keep payments shall be paid directly to the student’s bank account. No cash payment shall be made. Note: an open check is regarded as cash. - After a semester a progress report, signed and approved, will be submitted before payment for the next semester. - Currently all upkeep allowances will be paid according to the TUMA fees structure. LMC board can decide on changes of the rates for upkeep allowance. - Changes in fee structures should be in collaboration between TUMA and LMC Board - Transport from the diocese headquarters to Tumaini University will be covered by LMC according to fixed zonal fares. - The respective diocese will cover all expenses for the fourth year costs, i.e. internship. - The diocese has to take care of the upkeep of the family of a BD student. - The monitoring will be conducted once per semester. Issues to be followed up will include but not be limited to students enrolment, progress of studies and dropouts if any. Students challenges and problems will be addressed through appropriate channels. - LMC Office shall have a database for all candidates in the programme with all the important details. (Personal particulars like the name, email, age and tel. number, the unit name, years of study, bank account, amount paid, and comment on progress.)

Procedure An ELCT diocese shall present an application, a candidate, to TUMA with one candidate in reserve if the first name fails to enter the BD course. The name shall be presented by TUMA to the ELCT Executive Council in September for approval then the list shall be forwarded to the LMC Secreteriate for budget approval.

The BDF gives each diocese an opportunity to send one candidate each academic year to TUMA. If a diocese fail to send a candidate one year the diocese can make an agreement with another diocese to make an exchange. In case a diocese wants to send more than one candidate the respective unit will have to cover the full cost for such an additional candidate.

October 2014

LMC MANUAL 2018 125 LUTHERAN MISSION COOPERATION (LMC) Zonal Fares for BD Students - Academic Year 2017/2018

Estimated costs per One way Student per Fare incl. Meals Nights Zone Diocese Head quarter Semester Year meal & night @15.000 @35.000 1 NCD Arusha 10,000 20,000 5,000 0 1 DME Usa River 10,000 20,000 5,000 0 1 ND Moshi 10,000 20,000 5,000 0

2 PD Same 70,000 140,000 35,000 1 2 MD Mbulu 70,000 140,000 35,000 1 2 MWD Mwanga 70,000 140,000 35,000 1

3 CD Singida 90,000 180,000 45,000 1 3 NED Lushoto 90,000 180,000 45,000 1

4 DOD Dodoma 110,000 220,000 55,000 1 4 SELVD Shinyanga 110,000 220,000 55,000 1 4 ELVD Mwanza 110,000 220,000 55,000 1 4 MGD Morogoro 110,000 220,000 55,000 1 4 ECD Dar es Salaam 110,000 220,000 55,000 1

5 DMR Musoma 220,000 440,000 110,000 2 1

6 IRD Iringa 240,000 480,000 120,000 2 1 6 UKD Ifakara 240,000 480,000 120,000 2 1

7 KAD Karagwe 270,000 540,000 135,000 2 1 7 NWD Bukoba 270,000 540,000 135,000 2 1 7 SD Njombe 270,000 540,000 135,000 2 1

8 SCD Makete 290,000 580,000 145,000 2 1 8 SED Mtwara 290,000 580,000 145,000 2 1 8 KOD Tukuyu 290,000 580,000 145,000 2 1

9 SWD Magoye 310,000 620,000 155,000 2 1

10 RUDI Songea 350,000 700,000 175,000 2 1

11 LTD Sumbawanga 430,000 860,000 215,000 3 2

Total cost: 4,440,000 8,880,000 2,220,000

LMC MANUAL 2018 126 >hd,ZED/^^/KEKKWZd/KE;>DͿ dhD^dhEd^ĂĐĂĚĞŵŝĐLJĞĂƌϮϬϭϳͬϮϬϭϴ

^ƚƵĚĞŶƚƐƐƵŵŵĂƌLJ ůĂƐƐͬLJĞĂƌ DĂůĞ &ĞŵĂůĞ dŽƚĂů / Ϯϭ ϱ Ϯϲ // ϭϲ ϴ Ϯϰ /// ϮϬ ϰ Ϯϰ /s ϭϬ ϭ ϭϭ s ϭϵ Ϯ Ϯϭ dŽƚĂů ϴϲ ϮϬ ϭϬϲ

WĂLJŵĞŶƚƌĞƉŽƌƚĨŽƌƚŚĞϭƐƚƐĞŵĞƐƚĞƌ

EŽ͘ EĂŵĞ hŶŝƚ ^Ğdž &ĞĞ ZĞƐĞĂƌĐŚ hƉŬĞĞƉ dƌĂŶƐƉŽƌƚ dŽƚĂů / ϭ :ŽƐĞƉŚĂƚůůLJDƵŶLJĂŶŐŝĚĂ  D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϵϬ͕ϬϬϬ Ϯ͕ϳϰϯ͕ϰϬϬ Ϯ EĂŽŶĂǁĞůƵďĞů^ŚƵŵďŝ  D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϵϬ͕ϬϬϬ Ϯ͕ϳϰϯ͕ϰϬϬ ϯ ŝĐŬƐŽŶELJĂƚŽ K D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϲϯ͕ϰϬϬ ϰ hƉĞŶĚŽ/ƐƐĂŚELJĂŵŬƵŶŐĂ  & ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϲϯ͕ϰϬϬ ϱ DĞůŬnjĞĚĞĐŬDƵƐŚĂŵďĂ >s D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϲϯ͕ϰϬϬ ϲ ^ƚĞƉŚĂŶ͘>ĞŶĚĂŐĂ /Z D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϰϬ͕ϬϬϬ Ϯ͕ϴϵϯ͕ϰϬϬ ϳ <ƵƚŽŽŶĂEĂŽŵĞ < & ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϵϮϯ͕ϰϬϬ ϴ /ƌĞŶĞE͘WŽŶƚŝĂŶ < & ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϵϮϯ͕ϰϬϬ ϵ 'ŽĚĨƌĞLJŵŽƐŝ < D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϵϮϯ͕ϰϬϬ ϭϬ ^ĞǀĞƌŝŶĞDĂƉƵŶĚĂ ŝĚĂůŝĂ^ƚĞƉŚĂŶŽ Dt & ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϳϬ͕ϬϬϬ Ϯ͕ϳϮϯ͕ϰϬϬ ϭϰ ŶŝƌŝƐŚĂ^ŝůĂƐDƐĂŶŐŝ Dt D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϳϬ͕ϬϬϬ Ϯ͕ϳϮϯ͕ϰϬϬ ϭϱ >ĂŝƌŝǀĂŶŝZ͘<ŝƚŝŵƵ E D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ Ϯ͕ϲϲϯ͕ϰϬϬ ϭϲ ĂďůŽŶDƚƵŝ E D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ Ϯ͕ϲϲϯ͕ϰϬϬ ϭϳ ZŽůĂŶĚDƵƐŚŝ E D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ Ϯ͕ϲϲϯ͕ϰϬϬ ϭϴ &ĂĚŚŝůŝ:ƵĚŝŬĂ>LJĂŵƵLJĂ E D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ Ϯ͕ϲϲϯ͕ϰϬϬ ϭϵ :ĂĐŬƐŽŶ͘^ŝŵŽŶ Et D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϵϮϯ͕ϰϬϬ ϮϬ 'ŽƌŽďĞƌƚD͘'ĞƌĂƐĞ Et D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϳϬ͕ϬϬϬ Ϯ͕ϳϮϯ͕ϰϬϬ Ϯϭ ZƵƚŚDďǁĂŵďŽ<ŝůĂŶŐŽ W & ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϵϮϯ͕ϰϬϬ ϮϮ &ĂƵƐƚŝŶ,͘^ŚĂǁŽĚnjŝĚnjĞ ^ D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϵϮϯ͕ϰϬϬ Ϯϯ EĞƚŽ>͘DƐŝŐǁĂ ^ D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϵϮϯ͕ϰϬϬ Ϯϰ ƌŝŬŝ͘DĂůŝŶĚŝ ^ D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϵϬ͕ϬϬϬ Ϯ͕ϵϰϯ͕ϰϬϬ Ϯϱ ŵŵĂŶƵĞů:͘<ƵŶĚĂĞů ^ D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϵϬ͕ϬϬϬ Ϯ͕ϵϰϯ͕ϰϬϬ Ϯϲ ZĂŝŵƐŽŶDĂŚƵǀŝ ^t D ϭ͕Ϭϲϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϯϭϬ͕ϬϬϬ Ϯ͕ϵϲϯ͕ϰϬϬ dKd>ů Ϯϳ͕ϳϵϰ͕ϬϬϬ Ͳ ϰϭ͕ϭϵϰ͕ϰϬϬ ϰ͕ϰϯϬ͕ϬϬϬ ϳϯ͕ϰϭϴ͕ϰϬϬ

EŽ͘ EĂŵĞ hŶŝƚ ^Ğdž &ĞĞ ZĞƐĞĂƌĐŚ hƉŬĞĞƉ dƌĂŶƐƉŽƌƚ dŽƚĂů // ϭ :ĂŵĞƐWĂƵů  D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϵϬ͕ϬϬϬ Ϯ͕ϲϴϯ͕ϰϬϬ Ϯ :ŽŚŶ'͘^ŚŝůůĂ  D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϵϬ͕ϬϬϬ Ϯ͕ϲϴϯ͕ϰϬϬ ϯ ůŝůŝůŝĂ͘^ĞůĞƵ D D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ Ϯ͕ϲϬϯ͕ϰϬϬ ϰ ůŝƚĂƌĂ:͘ŬLJŽŽ D & ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ Ϯ͕ϲϬϯ͕ϰϬϬ ϱ :ƵďůĞƚŚ͘DƵŶŐƵƌĞ D & ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ Ϯ͕ϲϬϯ͕ϰϬϬ ϲ :ƵĚŝƚŚt͘^ƵŵďĞ K & ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϬϯ͕ϰϬϬ ϳ ĚĚĂ^ǁŝůůĂ K & ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϬϯ͕ϰϬϬ ϴ 'ǁĂŬŝƐĂDǁĂŝƉŽƉŽ  D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϬϯ͕ϰϬϬ ϵ džĂƵĚt͘DŬĞŶŐΖĞ /Z D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϰϬ͕ϬϬϬ Ϯ͕ϴϯϯ͕ϰϬϬ ϭϬ /ƌĞŶĞDƐĂůŝůǁĂ /Z & ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϰϬ͕ϬϬϬ Ϯ͕ϴϯϯ͕ϰϬϬ ϭϭ WŚĂƌĞƐŝůŝŐĞLJĂ'ǁŝLJĂůŽ < D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϴϲϯ͕ϰϬϬ ϭϮ ŵďƵŵďƵůǁŝƐLJĞDǁĂŶŐĂũŝůŽ <Ϭ D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϵϬ͕ϬϬϬ Ϯ͕ϴϴϯ͕ϰϬϬ ϭϯ ŵĂŶƵĞůůŝŶŝĂŶŐĂnjĞDŶnjĂǀĂ Dt D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϳϬ͕ϬϬϬ Ϯ͕ϲϲϯ͕ϰϬϬ ϭϰ ^ŝĂĞůLJ:DŽƐŚŝ E & ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ Ϯ͕ϲϬϯ͕ϰϬϬ ϭϱ hƉĞŶĚŽ<ĂƐƐĂƌŽ E & ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ Ϯ͕ϲϬϯ͕ϰϬϬ ϭϲ :ŽŶĂƚŚĂŶ,ŝnjnjĂ E D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϵϬ͕ϬϬϬ Ϯ͕ϲϴϯ͕ϰϬϬ ϭϳ :ƵƐƚŝŶĞŵŵĂŶƵĞů Et D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϴϲϯ͕ϰϬϬ ϭϴ ,ƵƌƵŵĂ͘DŵďĂŐĂ W D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϳϬ͕ϬϬϬ Ϯ͕ϲϲϯ͕ϰϬϬ ϭϵ dƵŶƵŬŝǁĂ:ŽŚŶDĂŚĞŶŐĞ ^ & ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϵϬ͕ϬϬϬ Ϯ͕ϴϴϯ͕ϰϬϬ ϮϬ EŝĐŚŽůŽƵƐ>ĂLJƐŽŶ<ƵLJĂǀĂ ^ D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϴϲϯ͕ϰϬϬ Ϯϭ ^ĂƵůŝ:ĂŵƐŽŶDƉŝŵďŝ ^ D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϴϲϯ͕ϰϬϬ ϮϮ ĂŵŝĂŶŽD͘<ŝƐŚĂŝ ^>s D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϬϯ͕ϰϬϬ Ϯϯ /ƐĂLJĂ&͘&ƵŶŐŽ ^t D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϯϭϬ͕ϬϬϬ Ϯ͕ϵϬϯ͕ϰϬϬ Ϯϰ KďĂĚŝĂŚŶĚƌĞǁ<ŝƐŽŶŐĂ h< D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϰϬ͕ϬϬϬ Ϯ͕ϴϯϯ͕ϰϬϬ dKd>ůů Ϯϰ͕Ϯϭϲ͕ϬϬϬ Ͳ ϯϴ͕ϬϮϱ͕ϲϬϬ ϯ͕ϱϵϬ͕ϬϬϬ ϲϱ͕ϴϯϭ͕ϲϬϬ

LMC MANUAL 2018 127 EŽ͘ EĂŵĞ hŶŝƚ ^Ğdž &ĞĞ ZĞƐĞĂƌĐŚ hƉŬĞĞƉ dƌĂŶƐƉŽƌƚ dŽƚĂů /// ϭ WĞƚĞƌznjĞŬŝĞů  D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϵϬ͕ϬϬϬ Ϯ͕ϲϴϯ͕ϰϬϬ Ϯ 'ĞƌƐŚŽŵ'ŽĚĨƌĞLJEŐĞǁĞ K D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϬϯ͕ϰϬϬ ϯ :ĞŶŝĚǁĂƌĚ<ĂŵƵŐŝƐŚĂ  & ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϬϯ͕ϰϬϬ ϰ >LJĚŝĂzĞƐĂLJĂDǁŝŵŝ  & ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϬϯ͕ϰϬϬ ϱ ,ŽƐƐŝĂŶĂDŝĐŚĂĞů  & ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϬϯ͕ϰϬϬ ϲ ŵŝŶ:͘DĂůŝƐĂ >s D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϬϯ͕ϰϬϬ ϳ >ƵĐĂƐ^ŚŝũĂ^ŚŝůĂŶŐŝůĂ >s D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϬϯ͕ϰϬϬ ϴ ŵƐŽŶŝƐŚĞƌŝ^ĂŶĚĂŐŝůĂ /Z D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϰϬ͕ϬϬϬ Ϯ͕ϴϯϯ͕ϰϬϬ ϵ EĞĞŵĂ'ŝĚŝŽŶDǁĂŵĨƵƉĂ ͘DƐĞŵǁĂ Zh/ D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϯϱϬ͕ϬϬϬ Ϯ͕ϵϰϯ͕ϰϬϬ ϭϵ dŚŽďŝĂƐWĂƵůŽ<LJĂŶĚŽ ^ D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϵϬ͕ϬϬϬ Ϯ͕ϴϴϯ͕ϰϬϬ ϮϬ /ďƌĂŚŝŵ͘EnjŝŬƵ ^ D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϴϲϯ͕ϰϬϬ Ϯϭ EŽĞů͘>ƵŬŝŽ ^ D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϴϲϯ͕ϰϬϬ ϮϮ ,ĞƌďĞƌƚdĂŐŚĂŵĂ ^>s D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϬϯ͕ϰϬϬ Ϯϯ ZĂLJŵŽŶĚDĂŶĚƵ ^>s D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ Ϯ͕ϳϬϯ͕ϰϬϬ Ϯϰ WĂƐĐĂů͘DďǁŝůŽ ^t D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϯϭϬ͕ϬϬϬ Ϯ͕ϵϬϯ͕ϰϬϬ dKd>ůůů Ϯϰ͕Ϯϭϲ͕ϬϬϬ Ͳ ϯϴ͕ϬϮϱ͕ϲϬϬ ϯ͕ϳϳϬ͕ϬϬϬ ϲϲ͕Ϭϭϭ͕ϲϬϬ

EŽ͘ EĂŵĞ hŶŝƚ ^Ğdž &ĞĞ ZĞƐĞĂƌĐŚ hƉŬĞĞƉ dƌĂŶƐƉŽƌƚ dŽƚĂů dhD/s ϭ ĞƚŚƵĞůDǁŝŶĂŵŝ K D ϮϱϬ͕ϬϬϬ ϱϬϬ͕ϬϬϬ Ͳ Ͳ ϳϱϬ͕ϬϬϬ Ϯ DƚǁĂnjŝDƐŚƵŬƵŵĂ < D ϮϱϬ͕ϬϬϬ ϱϬϬ͕ϬϬϬ Ͳ Ͳ ϳϱϬ͕ϬϬϬ ϯ ůŝŬĂŶĂDǁĂŵĂĨƵƉĂ ĞŵĂƐŽ>ƵŬƵŵĂLJ E D ϮϱϬ͕ϬϬϬ ϱϬϬ͕ϬϬϬ Ͳ Ͳ ϳϱϬ͕ϬϬϬ ϳ EĞĞŵĂŚƌŝƐƚŽƉŚĞƌdĂƌŝŵŽ E & ϮϱϬ͕ϬϬϬ ϱϬϬ͕ϬϬϬ Ͳ Ͳ ϳϱϬ͕ϬϬϬ ϴ 'ŝďƐŽŶŐŐƌĞLJ E D ϮϱϬ͕ϬϬϬ ϱϬϬ͕ϬϬϬ Ͳ Ͳ ϳϱϬ͕ϬϬϬ ϵ >ƵŬĂƐDƐŝĨƵŶŝ W D ϮϱϬ͕ϬϬϬ ϱϬϬ͕ϬϬϬ Ͳ Ͳ ϳϱϬ͕ϬϬϬ ϭϬ &ƌĂŶŬDĞdžŽŶDŶŐŽΖŶŐΖŽ ^ D ϮϱϬ͕ϬϬϬ ϱϬϬ͕ϬϬϬ Ͳ Ͳ ϳϱϬ͕ϬϬϬ ϭϭ EnjŝŶLJĂŶŐǁĂDŬŝƌĂŵǁĞŶŝ ^>s D ϮϱϬ͕ϬϬϬ ϱϬϬ͕ϬϬϬ Ͳ Ͳ ϳϱϬ͕ϬϬϬ dKd>/s Ϯ͕ϳϱϬ͕ϬϬϬ ϱ͕ϱϬϬ͕ϬϬϬ Ͳ Ͳ ϴ͕ϮϱϬ͕ϬϬϬ

EŽ͘ EĂŵĞ hŶŝƚ ^Ğdž &ĞĞ ZĞƐĞĂƌĐŚ hƉŬĞĞƉ dƌĂŶƐƉŽƌƚ dŽƚĂů dhDs ϭ :ŽƐĞƉŚ/ďƌĂŚŝŵDĂŬĂůĂ  D ϭ͕ϬϬϵ͕ϬϬϬ ϱϬϬ͕ϬϬϬ ϭ͕ϱϴϰ͕ϰϬϬ ϵϬ͕ϬϬϬ ϯ͕ϭϴϯ͕ϰϬϬ Ϯ ůďĞƌƚ^ŚĂŶŝ  D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϵϬ͕ϬϬϬ Ϯ͕ϲϴϯ͕ϰϬϬ ϯ EĂƚŚĂŶDĂŬĞŶŐĞ D D ϭ͕ϬϬϵ͕ϬϬϬ ϱϬϬ͕ϬϬϬ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ ϯ͕ϭϬϯ͕ϰϬϬ ϰ 'ĞŽƐƐĞĂŚ͘DƉĂůĂŶnjŝ /Z D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϰϬ͕ϬϬϬ Ϯ͕ϴϯϯ͕ϰϬϬ ϱ ŶŽĐŬDĂŚĞŶŐĞ /Z D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϰϬ͕ϬϬϬ Ϯ͕ϴϯϯ͕ϰϬϬ ϲ ůŝĂDŝŬĂ<ŽŶŐĂ /Z D ϭ͕ϬϬϵ͕ϬϬϬ ϱϬϬ͕ϬϬϬ ϭ͕ϱϴϰ͕ϰϬϬ ϮϰϬ͕ϬϬϬ ϯ͕ϯϯϯ͕ϰϬϬ ϳ ZĞǀŽĐĂƚƵƐ>ĞŽŶĂƌĚ < D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϴϲϯ͕ϰϬϬ ϴ tŝůďƌŽĚŝDĂŐǁĂLJĂ >d D ϭ͕ϬϬϵ͕ϬϬϬ ϱϬϬ͕ϬϬϬ ϭ͕ϱϴϰ͕ϰϬϬ ϰϯϬ͕ϬϬϬ ϯ͕ϱϮϯ͕ϰϬϬ ϵ 'ŝĨƚƌŶĞƐƚhƌĂƐƐĂ E D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ Ϯ͕ϲϬϯ͕ϰϬϬ ϭϬ ĂŶŝĞůEĂƚŚĂŶĂĞů<ĂŵďĂŝŶĞ E D ϭ͕ϬϬϵ͕ϬϬϬ ϱϬϬ͕ϬϬϬ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ ϯ͕ϭϬϯ͕ϰϬϬ ϭϭ WŚĂƌĞƐ<͘DĂůůĞ E D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ Ϯ͕ϲϬϯ͕ϰϬϬ ϭϮ ƐĂŶƚĞƌĂďŝDƵŶŝƐŝ E D ϭ͕ϬϬϵ͕ϬϬϬ ϱϬϬ͕ϬϬϬ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ ϯ͕ϭϬϯ͕ϰϬϬ ϭϯ WĞƌŝƐtĂŶũŝŬƵdŚƵŵďŝ E & ϭ͕ϬϬϵ͕ϬϬϬ ϱϬϬ͕ϬϬϬ ϭ͕ϱϴϰ͕ϰϬϬ ϭϬ͕ϬϬϬ ϯ͕ϭϬϯ͕ϰϬϬ ϭϰ dŚŽŵĂƐ>ĞŽŶĂƌĚ Et D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ Ϯ͕ϴϲϯ͕ϰϬϬ ϭϱ ŝŶĞŬŝƐŚĂƵůĂLJĂ Et D ϭ͕ϬϬϵ͕ϬϬϬ ϱϬϬ͕ϬϬϬ ϭ͕ϱϴϰ͕ϰϬϬ ϮϳϬ͕ϬϬϬ ϯ͕ϯϲϯ͕ϰϬϬ ϭϲ <ŝƐƐŝůŽůŝŽƚ^ĂŶŐĂ ^ D ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϵϬ͕ϬϬϬ Ϯ͕ϴϴϯ͕ϰϬϬ ϭϳ /ƐĂLJĂ^͘DďŝůŝŶLJŝ ^ D ϭ͕ϬϬϵ͕ϬϬϬ ϱϬϬ͕ϬϬϬ ϭ͕ϱϴϰ͕ϰϬϬ ϮϵϬ͕ϬϬϬ ϯ͕ϯϴϯ͕ϰϬϬ ϭϴ DĂƌLJDďŽŶĞĂ<ĂŐƵŽ ^ & ϭ͕ϬϬϵ͕ϬϬϬ Ͳ ϭ͕ϱϴϰ͕ϰϬϬ ϮϵϬ͕ϬϬϬ Ϯ͕ϴϴϯ͕ϰϬϬ ϭϵ ĂƌŽŶEĐŚĂŵďŝ ^>s D ϭ͕ϬϬϵ͕ϬϬϬ ϱϬϬ͕ϬϬϬ ϭ͕ϱϴϰ͕ϰϬϬ ϭϭϬ͕ϬϬϬ ϯ͕ϮϬϯ͕ϰϬϬ ϮϬ ZĞƵďĞŶDŬǁĂŶĚŽ h< D ϭ͕ϬϬϵ͕ϬϬϬ ϱϬϬ͕ϬϬϬ ϭ͕ϱϴϰ͕ϰϬϬ ϮϰϬ͕ϬϬϬ ϯ͕ϯϯϯ͕ϰϬϬ Ϯϭ ĞŶŝƐZƵĨĨŽ h< D ϭ͕ϬϬϵ͕ϬϬϬ ϱϬϬ͕ϬϬϬ ϭ͕ϱϴϰ͕ϰϬϬ ϮϰϬ͕ϬϬϬ ϯ͕ϯϯϯ͕ϰϬϬ dKd>s Ϯϭ͕ϭϴϵ͕ϬϬϬ ϲ͕ϬϬϬ͕ϬϬϬ ϯϯ͕ϮϳϮ͕ϰϬϬ ϯ͕ϲϲϬ͕ϬϬϬ ϲϰ͕ϭϮϭ͕ϰϬϬ

dKd>WzDEd/Ͳs ϭϬϬ͕ϭϲϱ͕ϬϬϬ ϭϭ͕ϱϬϬ͕ϬϬϬ ϭϱϬ͕ϱϭϴ͕ϬϬϬ ϭϱ͕ϰϱϬ͕ϬϬϬ Ϯϳϳ͕ϲϯϯ͕ϬϬϬ



LMC MANUAL 2018 128 Further Training Program (FTP) Group Training Policy

Purpose To build the capacity of ELCT employee’s performance in regard to the required standards; strengthening the unit of the Church and network among different Church workers.

Use of the fund Further Training Program (FTP) is a training program aiming at meeting specific working requirements as guided by ELCT strategic plan 2015-2025.

Eligibility • A beneficiary/candidate should be an ELCT employee. • Gender equity shall be observed. • Training opportunities are limited to Tanzania and on special ground East Africa. • Training shall be organized by cluster of Dioceses or Common work. • Training should be under cluster of Dioceses or Common work.

Administration The fund shall be administered at the LMC office. The ELCT Planning and Development Department shall deal with all logistics and LMC shall deal with the payments. The LMC board will be receiving the report in every meeting.

Administration of the Program Guidelines • Program supervisor for each group training, shall submit development reports right after the training. • Components of the reports shall include goals, objectives, activities, outputs, projected outcomes and total training cost. • Performance report shall be submitted six months after each group training exercise. Components of the report should include performance change (outcomes). • Reimbursement of the travel costs shall follow ELCT Common work regulations and guidelines. • All conducted and planned tailor made courses shall be reported to ELCT Executive Council and LMC Board for information.

Approval and Procedures • A working committee comprises of two people from LMC secretariat and two from ELCT Management shall work on training requests and approval on behalf of ELCT Executive Council and LMC Board. • A committee shall meet three times a year that is; February, May and September. • The requesting unit that is a cluster of Dioceses or Common Work shall submit an application to the working Committee through ELCT Planning and Development Department. • New Dioceses and certain Dioceses who need further training may be given priorities

LMC Board – March 2016

LMC MANUAL 2018 129 sE'>/>>hd,ZE,hZ,/EdEE/ W͘K͘ŽdžϯϬϯϯ–ƌƵƐŚĂdĂŶnjĂŶŝĂ dĞůĞƉŚŽŶĞƐ͗KĨĨŝĐĞƌƵƐŚĂ͗нϮϱϱϮϳϮϱϬϴϴϱϱͬϲͬϳ&Ădž͗нϮϱϱϮϱϰϴϴϱϴŵĂŝů͗ĞůĐƚŚƋΛĞůĐƚ͘Žƌ͘ƚnj^ĞĐƌĞƚĂƌLJ'ĞŶĞƌĂů͗ŝƌĞĐƚ>ŝŶĞнϮϱϱϮϳϮϱϬϮϱϭϭ   ZWKZdKE&hZd,ZdZ/E/E'WZK'ZD–ZWKZdWZ/K:E–^WdϮϬϭϳ   WƌĂŝƐĞďĞƚŽ'ŽĚ͘ KŶďĞŚĂůĨŽĨƚŚĞ&dW^ĞĐƌĞƚĂƌŝĂƚĂŶĚŽŶďĞŚĂůĨŽĨƚŚĞdžĞĐƵƚŝǀĞŽƵŶĐŝůŽĨƚŚĞǀĂŶŐĞůŝĐĂů>ƵƚŚĞƌĂŶŚƵƌĐŚ ŝŶdĂŶnjĂŶŝĂ͖ůĞƚŵĞďĞŐŝŶďLJƚŚĂŶŬŝŶŐ'ŽĚƚŚĞĂůŵŝŐŚƚLJǁŚŽĞŶĂďůĞĚƵƐƚŽƉĞƌĨŽƌŵĂŶƵŵďĞƌŽĨƚƌĂŝŶŝŶŐƐ ƚŚƌŽƵŐŚƚŚĞ&dWĚĞƐŝŐŶĂƚĞĚĨƵŶĚƐĨŽƌƚŚĞLJĞĂƌ͘ dƌĂŝŶŝŶŐƐĨŽƌĐĂƉĂĐŝƚLJďƵŝůĚŝŶŐĐŽŶĚƵĐƚĞĚǁĞƌĞĂƐĨŽůůŽǁƐ͗  WĞƌŝŽĚ dĂƌŐĞƚ'ƌŽƵƉ ƌĞĂƐŽĨŽŶĐĞƌŶ ŽƐƚŝŶd^ ϮϬϭϳ:ĂŶƵĂƌLJ ϮϱŝƐŚŽƉƐŽĨƚŚĞǀĂŶŐĞůŝĐĂů /ŶĂĚĞƋƵĂĐLJĂŶĚĚŝǀĞƌƐĞƵŶĚĞƌƐƚĂŶĚŝŶŐŽŶ ϵ͘ϴŵŝů >ƵƚŚĞƌĂŶŚƵƌĐŚŝŶdĂŶnjĂŶŝĂ ƚŚĞŐŽǀĞƌŶŝŶŐ>dͬ>DWŽůŝĐŝĞƐ  ZĞŵĂƌŬƐ͗ WĂƌƚŝĐŝƉĂŶƚƐǁĞƌĞĞdžƉŽƐĞĚƚŽƚŚĞĨŽůůŽǁŝŶŐƉŽůŝĐŝĞƐ͗ 'ƌĂŶƚƐƉŽůŝĐLJ͕sĞŚŝĐůĞƉŽůŝĐLJ͕ĂĐŚĞůŽƌŽĨŝǀŝŶŝƚLJWŽůŝĐLJ;&Ϳ͕KƌŐĂŶŝnjĂƚŝŽŶĂůĞǀĞůŽƉŵĞŶƚ&ƵŶĚWŽůŝĐLJ ;K&Ϳ͘&ƵƌƚŚĞƌdƌĂŝŶŝŶŐWƌŽŐƌĂŵWŽůŝĐLJ;&dWͿĂŶĚƚŚĞĚĞĨƵŶĐƚ&ƉŽůŝĐLJ͘ KƵƚƉƵƚƐ͗ ϮϰŝƐŚŽƉƐǁĞƌĞĞdžƉŽƐĞĚƚŽƚŚĞŐŽǀĞƌŶŝŶŐƉŽůŝĐŝĞƐĂŶĚĂŐƌĞĞĚŽŶĂĚŚĞƌĞŶĐĞƚŽ͘ WĂƌƚŝĐŝƉĂŶƚƐƌĞƐŽůǀĞĚƚŚĂƚ͗ ŝͿsĞŚŝĐůĞƐƉƵƌĐŚĂƐĞĚďLJ>DŐƌĂŶƚƐƐŚĂůůďĞĨŽƌƚŚĞŝƐŚŽƉƐĂŶĚŶŽƚŽƚŚĞƌǁŝƐĞ͘ ŝŝͿůůǀĞŚŝĐůĞƐƐŚĂůůďĞŽƌĚĞƌĞĚĂŶĚƌĞŐŝƐƚĞƌĞĚƵƐŝŶŐƚŚĞƵƐŝŶĞƐƐ>ŝĐĞŶƐĞZĞŐŝƐƚƌĂƚŝŽŶƐ;d/EͿŽĨƚŚĞ ƌĞƐƉĞĐƚŝǀĞŝŽĐĞƐĞƐ͘ ŝŝŝͿ͘ůƵƐƚĞƌĨŽƌƚƌĂŝŶŝŶŐƐƐŚĂůůďĞŚĞĂĚĞĚďLJŝƐŚŽƉƐ͘dŚĞƌĞƐƵůƚŽĨƚŚŝƐŝƐ͗ • ^ŽƵƚŚĞƌŶĐůƵƐƚĞƌͲŚĂŝƌĞĚďLJŝƐŚŽƉ/ƐĂŝĂŚDĞŶŐĞůĞĨƌŽŵ^ŽƵƚŚĞƌŶŝŽĐĞƐĞ͘ • EŽƌƚŚĞƌŶĐůƵƐƚĞƌͲŚĂŝƌĞĚďLJŝƐŚŽƉŚĂƌůĞƐDũĞŵĂĨƌŽŵWĂƌĞŝŽĐĞƐĞ͘ • >ĂŬĞĐůƵƐƚĞƌͲŚĂŝƌĞĚďLJŝƐŚŽƉƌ͘ĞŶƐŽŶĂŐŽŶnjĂĨƌŽŵ<ĂƌĂŐǁĞŝŽĐĞƐĞ  dŚĞǁŽƌŬƐŚŽƉǁĂƐǀĞƌLJƵƐĞĨƵůƚŽŶĞǁŝƐŚŽƉƐŝ͘Ğ͘ŝƐŚŽƉĨƌŽŵ>d/ƌŝŶŐĂŝŽĐĞƐĞ͕ŝƐŚŽƉĨƌŽŵ>d DǁĂŶŐĂŝŽĐĞƐĞĂŶĚŝƐŚŽƉĨƌŽŵ>dDĞƌƵŝŽĐĞƐĞ  WĞƌŝŽĚ dĂƌŐĞƚ'ƌŽƵƉ ƌĞĂƐŽĨŽŶĐĞƌŶ ŽƐƚŝŶd^ ϮϬϭϳ:ĂŶƵĂƌLJ ϭϱdƌĞĂƐƵƌĞƌƐĨƌŽŵƚŚĞ ŽŶƐŽůŝĚĂƚŝŽŶŽĨ&ŝŶĂŶĐŝĂůƌĞƉŽƌƚƐ ϵ͘ϴŵŝů ŽŵŵŽŶtŽƌŬ;tͿ /ŶƐƚŝƚƵƚŝŽŶƐ   

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LMC MANUAL 2018 130 ZĞŵĂƌŬƐ͗ WĂƌƚŝĐŝƉĂŶƚƐǁĞƌĞĞdžƉŽƐĞĚƚŽŝŵƉŽƌƚĂŶĐĞŽĨĐŽŶƐŽůŝĚĂƚŝŶŐĨŝŶĂŶĐŝĂůƌĞƉŽƌƚƐƵŶƚŽƚŚĞ>dŵŽƚŚĞƌ document. The two days’ workshop was of more hands on KƵƚƉƵƚƐ͗ ůĞǀĞŶtŝŶƐƚŝƚƵƚŝŽŶƐǁĞƌĞĞdžƉŽƐĞĚƚŽƚŚĞƉŚŝůŽƐŽƉŚLJ͘&ŽƵƌŝŶƐƚŝƚƵƚŝŽŶƐ;EĞǁ^ĂĨĂƌŝŚŽƚĞů͕EũŽŵďĞ ^ĐŚŽŽůĨŽƌƚŚĞĚĞĂĨ͕dhDͲ<DhĐŽĂŶĚDŽƐŚŝ/ŶƚĞƌŶĂƚŝŽŶĂů^ĐŚŽŽůͿĚŝĚŶŽƚĂƚƚĞŶĚ͘ dƌĂŝŶŝŶŐĨŽĐƵƐ͗ Ͳ&ŝŶĂŶĐŝĂů/ŶƐƚƌƵŵĞŶƚƐ Ͳ&ŝŶĂŶĐŝĂů/ŶƐƚƌƵŵĞŶƚƐĚŝƐĐůŽƐƵƌĞ ͲZĞǀĞŶƵĞĨƌŽŵĐŽŶƚƌĂĐƚƐǁŝƚŚĐƵƐƚŽŵĞƌƐ ͲŽƉĞƌĂƚŝŶŐƐĞŐŵĞŶƚƐ ͲWƌĞƉĂƌĂƚŝŽŶΘƉƌĞƐĞŶƚĂƚŝŽŶŽĨĨŝŶĂŶĐŝĂůƐƚĂƚĞŵĞŶƚƐ͘ ͲWƌŽƉĞƌƚLJ͕WůĂŶƚĂŶĚƋƵŝƉŵĞŶƚ͘ ͲƵƐŝŶĞƐƐĐŽŵďŝŶĂƚŝŽŶ ͲŽŶƐŽůŝĚĂƚĞĚĨŝŶĂŶĐŝĂůƐƚĂƚĞŵĞŶƚƐ͘ ͲŝƐĐůŽƐƵƌĞŽĨŝŶƚĞƌĞƐƚŽĨŽƚŚĞƌĞŶƚŝƚŝĞƐ ZĞƐŽůƵƚŝŽŶƐ͗ ŝͿƐďLJƚŚĞĞŶĚŽĨϮϬϭϵ͕tǁŝůůŚĂǀĞƵŶŝĨŽƌŵŝƚLJŽŶƵƐĞŽĨ&ŝŶĂŶĐŝĂůƉŽůŝĐLJ͕ĂĐĐŽƵŶƚƐĐŽĚĞƐĂŶĚ ĂĐĐŽƵŶƚŝŶŐƉĂĐŬĂŐĞ͘ ŝŝͿƐŽĨϮϬϮϬ͕tǁŝůůŚĂǀĞĂƐŝŶŐůĞ&ŝŶĂŶĐŝĂůĐŽŶƐŽůŝĚĂƚĞĚƌĞƉŽƌƚ͘   WĞƌŝŽĚ dĂƌŐĞƚ'ƌŽƵƉ ƌĞĂƐŽĨŽŶĐĞƌŶ ŽƐƚŝŶd^ DĂLJϮϬϭϳ ϮϱBishops’ wives ƐĐŚĂŶŐĞĂŐĞŶƚƐƌĞƐƉŽŶƐŝďůĞĨŽƌŶƵƌƚƵƌŝŶŐ Ϯϲ͘ϳϯŵŝů ǁŽŵĞŶ͕ƚŚĞƉƵďůŝĐĂŶĚƚŚĞĐŚƵƌĐŚŝŶ ŐĞŶĞƌĂů͖ƚŚĞŵĂũŽƌŝƚLJŽĨƚŚĞĨŝƌƐƚůĂĚŝĞƐŚĂĚ ŝŶĂĚĞƋƵĂƚĞŝŶĨŽƌŵĂƚŝŽŶŝŶͲƌĞƐƉĞĐƚƚŽƚŚĞ ƌŽůĞŽĨƚŚĞĐŚƵƌĐŚŝŶĚĞǀĞůŽƉŵĞŶƚ͘ ŶĞĞĚƚŽŽƌŝĞŶƚƚŚĞŵŽŶƚŚĞĨƵŶĐƚŝŽŶƐĂŶĚ ƌŽůĞƚŚĞĐŚƵƌĐŚŝŶƚŚĞƐŽĐŝĞƚLJǁĂƐŐƌĞĂƚ  ZĞŵĂƌŬƐ͗ WĂƌƚŝĐŝƉĂŶƚƐǁĞƌĞĞdžƉŽƐĞĚƚŽƚŚĞŐĞŶĞƌĂůƐƚƌƵĐƚƵƌĞĂŶĚĨƵŶĐƚŝŽŶƐŽĨƚŚĞĐŚƵƌĐŚ͕ƚŚĞƌŽůĞŽĨƚŚĞŝƐŚŽƉŝŶ ƚŚĞƐŽĐŝĞƚLJ͕ŽƌĞǀĂůƵĞƐ͕sŝƐŝŽŶĂŶĚDŝƐƐŝŽŶŽĨ>d͕>dƐƚĂŬĞŚŽůĚĞƌƐ͕ĞůĞŵĞŶƚƐŽĨ'ŽŽĚŐŽǀĞƌŶĂŶĐĞ ĂŶĚƚŚĞŝƌƉŽƐŝƚŝŽŶƐŝŶƚŚĞƐŽĐŝĞƚLJŽĨďĞůŝĞǀĞƌƐĂŶĚŶŽŶͲďĞůŝĞǀĞƌƐ͘ KƵƚƉƵƚ͗ ŝͿϮϬĨŝƌƐƚůĂĚŝĞƐǁĞƌĞƚƌĂŝŶĞĚĂŶĚĞdžƉŽƐĞĚƚŽƚŚĞƌŽůĞƐĂŶĚĨƵŶĐƚŝŽŶƐŽĨƚŚĞĐŚƵƌĐŚĂŶĚƚŚĂƚŽĨƚŚĞŐŽĂů ŽǁŶĞƌƐ͘ ŝŝͿŐƌŽƵƉĨŽƌƐŚĂƌŝŶŐĂŶĚŶĞƚǁŽƌŬŝŶŐƵƐŝŶŐtŚĂƚƐƉƉǁĂƐĞƐƚĂďůŝƐŚĞĚ͘ ŝŝŝͿĂƉĂĐŝƚŝĞƐĂŶĚƚĂůĞŶƚƐĞŶƌŝĐŚĞĚƚŽĨŝƌƐƚůĂĚŝĞƐŝĚĞŶƚŝĨŝĞĚ͘ ŝǀͿĞǀĞůŽƉŵĞŶƚĐŽŵŵŝƚƚĞĞƐĞƐƚĂďůŝƐŚĞĚ͘ ǀͿ^ĐŚĞĚƵůĞĨŽƌŽƚŚĞƌŵĞĞƚŝŶŐƐĞƐƚĂďůŝƐŚĞĚŝ͘Ğ͘ŵĞĞƚŽŶĐĞĞǀĞƌLJLJĞĂƌŚĂǀŝŶŐŵŽďŝůŝnjĞĚƌĞƐŽƵƌĐĞƐ 

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LMC MANUAL 2018 131  WĞƌŝŽĚ dĂƌŐĞƚ'ƌŽƵƉ ƌĞĂƐŽĨŽŶĐĞƌŶ ŽƐƚŝŶd^ :ƵůLJϮϬϭϳ tŽƌŬƐŚŽƉĨŽƌƚŚĞŝŽĐĞƐĂŶ ŚƌŝƐƚŝĂŶĚƵĐĂƚŝŽŶŽĨǁŚŝĐŚŝƐƚŚĞďĂĐŬďŽŶĞ ϳŵŝů ƐƐŝƐƚĂŶƚƐƚŽƚŚĞŝƐŚŽƉƐ ŽĨĐŚƵƌĐŚŐƌŽǁƚŚŝƐůĞƐƐĞŵƉŚĂƐŝnjĞĚŝŶƚŚĞ ĚĂŝůLJůŝĨĞŽĨƚŚĞĐŚƵƌĐŚ͘dŚŝƐĂĐƚŝǀŝƚLJĨĂůůƐ under the role of the Assistants’ to the ŝƐŚŽƉƐ͘ŶĞĞĚƚŽƌĞǀŝǀĞƚŚŝƐǁĂƐƐĞĞŶƚŽďĞ ŚŝŐŚƚŚĞƌĞĨŽƌĞĐĂůůĨŽƌĂĐĂƉĂĐŝƚLJďƵŝůĚŝŶŐ ĂŶĚĂǁĂƌĞŶĞƐƐĐƌĞĂƚŝŽŶǁŽƌŬƐŚŽƉĨŽƌƚŚĞ assistants’ to the BishopsͲƚŚĞŐŽĂůŽǁŶĞƌƐŝŶ ƚŚŝƐĐĂƐĞ͘  ZĞŵĂƌŬƐ͗ Assistants’ to the Bishops were exposed to the elements of church growth with emphasis to coaching the ƵŶĚĞƌƚǁĞůǀĞƚŚƌŽƵŐŚƚĞĂĐŚŝŶŐŝŶ^ƵŶĚĂLJƐĐŚŽŽůƐĂŶĚŚƌŝƐƚŝĂŶĞĚƵĐĂƚŝŽŶĐůĂƐƐĞƐŝŶƉƌŝŵĂƌLJƐĐŚŽŽůƐǁŝƚŚŝŶ ƚŚĞ ƌĞĂĐŚ ;ƌĞĨ͘ >d ϮϬϭϱͲϮϱ WƌŝŽƌŝƚLJ ĂƌĞĂ ϭ͖ ŽďũĞĐƚŝǀĞƐ ϭͲϯͿ ŝŶĐůƵĚŝŶŐ ŵĂŶĂŐĞŵĞŶƚ ŽĨ ŵĞŵďĞƌƐŚŝƉ ƐƚĂƚŝƐƚŝĐƐ͘ KƵƚƉƵƚƐ͗ 15 Assistants’ to the Bishops trained. For several reasons, ƚĞŶŝŽĐĞƐĞƐĚŝĚŶŽƚĂƚƚĞŶĚ͘dŚĞƐĞĂƌĞ͗E͕ Et͕DĞƌƵ͕>s͕^>s͕͕^͕>d͕<ĂŶĚZƵǀƵŵĂŝŽĐĞƐĞ͘dŚŝƐůĞĚƚŽĚĞĚƵĐƚŝŽŶŽĨƚŚĞďƵĚŐĞƚ ĨƌŽŵƚŚĞƉƌĞĚŝĐƚĞĚϭϮ͘ϳϱŵŝůƚŽϳŵŝů͘ /ƚǁĂƐĂůƐŽƌĞĐŽƌĚĞĚƚŽŽƚŚĂƚƚŚŝƐǁĂƐƚŚĞĨŝƌƐƚŵĞĞƚŝŶŐŽĨŝƚƐŬŝŶĚĚƌĂǁŝŶg together Assistants’ to the ŝƐŚŽƉƐĨŽƌĂƚƌĂŝŶŝŶŐ͘   WĞƌŝŽĚ dĂƌŐĞƚ'ƌŽƵƉ ƌĞĂƐŽĨŽŶĐĞƌŶ ŽƐƚŝŶd^ :ƵůLJϮϬϭϳ ϭϱϵ^ƵŶĚĂLJ^ĐŚŽŽůdĞĂĐŚĞƌƐ ^ƵŶĚĂLJƐĐŚŽŽů^ĞƌǀŝĐĞƐĂƚƚĞŶĚĞĚďLJŶŽŶĞͲ ϲϯ͘ϱŵŝů ƐĞƌǀŝŶŐŝŶ>ĂŬĞnjŽŶĞ ƚƌĂŝŶĞĚƐƚĂĨĨƵƐŝŶŐĚŝĨĨĞƌĞŶƚĂƉƉƌŽĂĐŚĞƐĂŶĚ ĐƵƌƌŝĐƵůĂƌ͘ŶĞĞĚŽĨŚĂƌŵŽŶŝnjŝŶŐƚĞĂĐŚŝŶŐ ĐƵƌƌŝĐƵůĂƌĂŶĚƚĞĂĐŚŝŶŐŵĞƚŚŽĚŽůŽŐŝĞƐǁĂƐ ĞƐƐĞŶƚŝĂů͘  ZĞŵĂƌŬƐ͗  ŽŶĞͲǁĞĞŬ ƉƌĂĐƚŝĐĂů ;ŚĂŶĚƐ ŽŶͿ ƚƌĂŝŶŝŶŐ ƚŽ ^ƵŶĚĂLJ ^ĐŚŽŽů dĞĂĐŚĞƌƐ ǁĂƐ ĐŽŶƚĂĐƚĞĚ͘ ƌĞĂƐ ĐŽǀĞƌĞĚ ŝŶĐůƵĚĞĚ͗ ŚŝůĚWƐLJĐŚŽůŽŐLJ͕ dŚĞĐŚŝůĚŝŶƚŚĞŝďůŝĐĂůƉĞƌƐƉĞĐƚŝǀĞ͕ /ŵƉŽƌƚĂŶĐĞŽĨ^ƵŶĚĂLJ^ĐŚŽŽůƐ͕ dĞĐŚŶŝƋƵĞƐŽĨƉƌĞƉĂƌĂƚŝŽŶĂŶĚƚĞĂĐŚŝŶŐ^ƵŶĚĂLJƐĐŚŽŽůĐŚŝůĚƌĞŶǁŝƚŚĂŶĞŵƉŚĂƐŝƐŽŶƵƐĞŽĨŝůůƵƐƚƌĂƚŝŽŶƐ ;WŝĐƚƵƌĞƐ͕ƐŚŽƌƚƐƚŽƌŝĞƐ͕ƌŽůĞƉůĂLJƐĂŶĚƐŽŶŐƐͿ͘ dŚĞ ĂĐƚŝǀŝƚLJ ǁĂƐ ĚĞǀĞůŽƉĞĚ ƐŽ ĂƐ ƚŽ ƌĞƐƉŽŶĚ ƚŽ ŵĂƚƚĞƌƐ ƌĞůĂƚĞĚ ƚŽ ŚƌŝƐƚŝĂŶ ǁŝƚŶĞƐƐ ĂŶĚ ĐŚƵƌĐŚ ĚĞǀĞůŽƉŵĞŶƚĂƐƐƚŝƉƵůĂƚĞĚŝŶƚŚĞϮϬϭϱͲϮϬϮϱ>d^ƚƌĂƚĞŐŝĐƉůĂŶ͘ KƵƚƉƵƚ ϭϱϯ^ƵŶĚĂLJƐĐŚŽŽůƚĞĂĐŚĞƌƐĂŶĚϱĐŽŽƌĚŝŶĂƚŽƌƐĨƌŽŵƚŚĞ>ĂŬĞĐůƵƐƚĞƌƚƌĂŝŶĞĚĂŶĚĞƋƵŝƉƉĞĚǁŝƚŚƚĞĂĐŚŝŶŐ ĂŶĚĐŚŝůĚŵĞŶƚŽƌŝŶŐƐŬŝůůƐ͘ 

ϯ  LMC MANUAL 2018 132  WĞƌŝŽĚ dĂƌŐĞƚ'ƌŽƵƉ ƌĞĂƐŽĨŽŶĐĞƌŶ ŽƐƚŝŶd^ :ƵŶĞͲ:ƵůLJϮϬϭϳ Ϯϰ>d,ŽƐƉŝƚĂůDĂŶĂŐĞƌƐ ^ĞƌǀŝĐĞŐƌĞĞŵĞŶƚǁŝƚŚƚŚĞ Ϯϭŵŝů 'ŽǀĞƌŶŵĞŶƚŽĨdĂŶnjĂŶŝĂŶŽƚǁĞůů ĂĚŚĞƌĞĚƚŽĂŶĚƚŚĞƌĞĨŽƌĞŝƚŚĂƐ ƚƵƌŶĞĚƚŽďĞĂƚŚŽƌŶƚŽŵŽƐƚŽĨ>d ,ŽƐƉŝƚĂůƐ͘ŶĞĞĚƚŽĞdžƉůŽƌĞĂŶĚďƵŝůĚ ĂĐŽŵŵŽŶƵŶĚĞƌƐƚĂŶĚŝŶŐŽŶƚŚĞ ƉƌĞǀĂŝůŝŶŐWWWǁĂƐƐĞĞŶƚŽďĞ ĞƐƐĞŶƚŝĂůĂŶĚĂĚĂŵĂŶƚ͘  ZĞŵĂƌŬƐ͗ dŚĞǁŽƌŬƐŚŽƉǁĂƐĐŽŶĚƵĐƚĞĚĂƐƉůĂŶŶĞĚ͘ŵƉŚĂƐŝƐǁĂƐŽŶ͗ ϭ͘ ƋƵĂůŝƚLJŽĨĐĂƌĞ Ϯ͘ WĂƌƚŶĞƌƐŚŝƉƐ ϯ͘ ,ƵŵĂŶƌĞƐŽƵƌĐĞĨŽƌŚĞĂůƚŚ͕dƌĂŶƐƉĂƌĞŶĐLJĂŶĚĂĐĐŽƵŶƚĂďŝůŝƚLJŽĨ'ŽǀĞƌŶŵĞŶƚĨƵŶĚƐ ϰ͘ ĞdžĞŵƉƚŝŽŶƉŽůŝĐŝĞƐ͕ĨĞĞƐ͕ƚĂdžĞƐĂŶĚƉĞŶĂůƚŝĞƐĨŽƌ&KĨĂĐŝůŝƚŝĞƐ ϱ͘ /ŶƚĞƌŶĂůĐŽůůĂďŽƌĂƚŝŽŶ KƵƚƉƵƚƐ ŝͿϲ ŝŽĐĞƐĂŶ 'ĞŶĞƌĂů ^ĞĐƌĞƚĂƌŝĞƐ ƚƌĂŝŶĞĚ ŽŶ ƚŚĞ ƌŽůĞ ŽĨ ƚŚĞ ĐŚƵƌĐŚ ŝŶ ƌĞƐƉĞĐƚ ƚŽ ƉƌŽǀŝƐŝŽŶ ŽĨ ,ĞĂůƚŚ ^ĞƌǀŝĐĞƐ͘ ŝŝͿϮϯ,ŽƐƉŝƚĂůŵĂŶĂŐĞƌƐƚƌĂŝŶĞĚŽŶƚŚĞĂďŽǀĞĨŝǀĞĐĂƉƚŝŽŶĞĚŵĂƚƚĞƌƐĨŽƌƚŚĞƐƵƐƚĂŝŶĂďŝůŝƚLJŽĨƚŚĞŝƌŚĞĂůƚŚ ĨĂĐŝůŝƚŝĞƐ  dŚĞǁŽƌŬƐŚŽƉŚĂĚŝŶƉƵƚƐĨƌŽŵŚƌŝƐƚŝĂŶ^ŽĐŝĂů^ĞƌǀŝĐĞƐŽŵŵŝƐƐŝŽŶ͕dD/^D/ĂŶĚĨƌŽŵDK,ƚŚĂƚǁĞƌĞ ƌĞƉƌĞƐĞŶƚĞĚďLJƚŚĞŝƌĞĐƚŽƌŽĨƵƌĂƚŝǀĞ^ĞƌǀŝĐĞƐ͕ƐĞŶŝŽƌ>ĞŐĂůKĨĨŝĐĞƌĂŶĚƚŚĞŝƌĞĐƚŽƌŽĨ,ĞĂůƚŚ^ĞƌǀŝĐĞƐ͘  

WĞƌŝŽĚ dĂƌŐĞƚ'ƌŽƵƉ ƌĞĂƐŽĨŽŶĐĞƌŶ ŽƐƚŝŶd^ DĂLJϮϬϭϳ ĂƐŚŝĞƌƐ ĨƌŽŵ /ŶƐƚŝƚƵƚŝŽŶƐ ŽĨ dŚĞ ŝŽĐĞƐĞ ŚĂƐ ŶŽ ƐŝŶŐůĞ ƚƌĂŝŶĞĚ ƐƚĂĨĨ ϰŵŝů ŝŽĐĞƐĞŝŶDĂƌĂZĞŐŝŽŶ ŚĂŶĚůŝŶŐ ĨƵŶĚƐ ŝŶ ŚĞƌ ŝŶƐƚŝƚƵƚŝŽŶƐ ƌĂŶŐŝŶŐ ĨƌŽŵ WĂƌŝƐŚ ƚŽ ŝƐƚƌŝĐƚ KĨĨŝĐĞ ůĞǀĞů͘ dŚĞ ŵĂŶĂŐĞŵĞŶƚƌŝƐŬŝƐŚŝŐŚĂŶĚƚŚĞƌĞĨŽƌĞĐĂůůĞĚ ĨŽƌĂƚƌĂŝŶŝŶŐ  ZĞŵĂƌŬƐ͗ ƚĂŝůŽƌͲŵĂĚĞĐŽƵƌƐĞǁĂƐŽƌŐĂŶŝnjĞĚƚŽĂůůŽǁƉĂƌƚŝĐŝƉĂŶƚƐƚŽďĞĞdžƉŽƐĞĚƚŽĨŝŶĂŶĐŝĂůƌĞĐŽƌĚŬĞĞƉŝŶŐ ŝŶĐůƵĚŝŶŐƵƐĞŽĨWĂLJŵĞŶƚƐĂŶĚZĞĐĞŝƉƚŬƐ͕ƌĞĐŽƌĚŝŶŐŽĨƚƌĂŶƐĂĐƚŝŽŶƐ͕ƉƌŽĐƵƌĞŵĞŶƚƉƌŽĐĞƐƐ͕ŚĂŶĚůŝŶŐ ŽĨƉĂLJŵĞŶƚƐ͕ƌĞƉŽƌƚǁƌŝƚŝŶŐĂŶĚƚƌĂŶƐůĂƚŝŽŶŽĨĂŶŬƐƚĂƚĞŵĞŶƚƐ KƵƚƉƵƚ͗ dƌĂŝŶĞĚĂŶĚƚŚĞƐŬŝůůƐŐĂŝŶĞĚŚĂǀĞďĞĞŶƉƵƚŝŶƚŽƉƌĂĐƚŝĐĞŝ͘Ğ͘WsƐĂŶĚZĞĐĞŝƉƚƐĂƌĞĞĨĨĞĐƚŝǀĞůLJƵƐĞĚ͕ ƚƌĂŶƐĂĐƚŝŽŶƐĂƌĞƌĞĐŽƌĚĞĚĂŶĚĂƌĞĂƵĚŝƚĂďůĞ͘    

ϰ  LMC MANUAL 2018 133 WĞƌŝŽĚ dĂƌŐĞƚ'ƌŽƵƉ ƌĞĂƐŽĨŽŶĐĞƌŶ ŽƐƚŝŶd^ :ƵůLJϮϬϭϳ &ŝŶĂŶĐĞ ĞƉĂƌƚŵĞŶƚ ŽĨ DďƵůƵ dŚĞŝŽĐĞƐĂŶƚƌĞĂƐƵƌĞƌƌĞƚŝƌĞĚŝŶϮϬϭϲĂŶĚ ϰ͘Ϯϱŵŝů ŝŽĐĞƐĞ ƚŚĞŝŽĐĞƐĞŚĂƐŶŽƋƵĂůŝĨŝĞĚƐƚĂĨĨƚŽŚĂŶĚůĞ ĂŶĚůĞĂĚĨŝŶĂŶĐĞĂŶĚĂĚŵŝŶŝƐƚƌĂƚŝŽŶ ĚĞƉĂƌƚŵĞŶƚ  ZĞŵĂƌŬƐ͗ dŚĞĂĐƚŝŶŐŝŽĐĞƐĂŶdƌĞĂƐƵƌĞƌDƌ͘:ƵůŝƵƐ^͘hŵďƵŝƐƚŽũŽŝŶƚŚĞ/ŶƐƚŝƚƵƚĞŽĨĐĐŽƵŶƚĂŶĐLJƌƵƐŚĂƚŚŝƐ KĐƚŽďĞƌϮϬϭϳ͘   WĞƌŝŽĚ dĂƌŐĞƚ'ƌŽƵƉ ƌĞĂƐŽĨŽŶĐĞƌŶ ŽƐƚŝŶd^ :ƵůLJϮϬϭϳ ϴEĞǁůLJƌĞĐƌƵŝƚĞĚŝŽĐĞƐĂŶ dŚĞĐŚƵƌĐŚĂƐĂŶŽƌŐĂŶŝnjĂƚŝŽŶͬŝŶƐƚŝƚƵƚŝŽŶ͖ ϭϰ͘ϴŵŝů 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌŝĞƐ ŚĂƐĐŽƌĞǀĂůƵĞƐ͕ǀŝƐŝŽŶĂŶĚŵŝƐƐŝŽŶƚŚĂƚ ĚŝĨĨĞƌĞŶƚŝĂƚĞƐŝƚĨƌŽŵŽƚŚĞƌďŽĚŝĞƐ͘'ĞŶĞƌĂů ^ĞĐƌĞƚĂƌŝĞƐďĞŝŶŐKƐŝŶƚŚĞĐŚƵƌĐŚ ƐƚƌƵĐƚƵƌĞĂƌĞƚŽůĞĂĚďLJǁĂůŬŝŶŐƚŚĞƚĂůŬ͘dŚŝƐ ŶĞĐĞƐƐŝƚĂƚĞƐƚŚĞŶĞǁůLJƌĞĐƌƵŝƚĞĚ'ĞŶĞƌĂů ^ĞĐƌĞƚĂƌŝĞƐƚŽďĞŽƌŝĞŶƚĞĚƵŶƚŽƚŚĞƌŽůĞŽĨ ƚŚĞĐŚƵƌĐŚĂŶĚƚŚĞƌŽůĞŽĨƚŚĞŝƌƉŽƐŝƚŝŽŶƐŝŶ ĂŶĚŽƵƚƐŝĚĞƚŚĞĐŚƵƌĐŚƐƚƌƵĐƚƵƌĞ  ZĞŵĂƌŬƐ͗ dŚĞŽƌŝĞŶƚĂƚŝŽŶǁĂƐĚŽŶĞĂƐƉůĂŶŶĞĚ͘dŚĞLJǁĞƌĞƚĂŬĞŶƚŚƌŽƵŐŚƚŚĞsŝƐŝŽŶ͕DŝƐƐŝŽŶĂŶĚĐŽƌĞǀĂůƵĞƐ͖ ϮϬϭϱͲϮϬϮϱ^ƚƌĂƚĞŐŝĐWůĂŶŽĨ>d͕>dͬ>DŐŽǀĞƌŶŝŶŐWŽůŝĐŝĞƐ͕ƚŚĞƌŽůĞŽĨƚŚĞŝŽĐĞƐĂŶ'ĞŶĞƌĂů ^ĞĐƌĞƚĂƌLJ͕ƚŽŽůƐĂŶĚƐƚƌƵĐƚƵƌĞŽĨ>dĂŶĚŝƚƐƵŶŝƚƐ;ŝŽĐĞƐĞƐŝŶƉĂƌƚŝĐƵůĂƌͿ   KƵƚƉƵƚ ϳ'ĞŶĞƌĂů^ĞĐƌĞƚĂƌŝĞƐĨƌŽŵƚŚĞĨŽůůŽǁŝŶŐŝŽĐĞƐĞƐǁĞƌĞŽƌŝĞŶƚĞĚƵŶƚŽƚŚĞŝƌƌŽůĞƐ͕ƚŚĞƌŽůĞĂŶĚƉŽƐŝƚŝŽŶ ŽĨƚŚĞĐŚƵƌĐŚŝŶƚŚĞƐŽĐŝĞƚLJ͘ EŽƌƚŚĞŶƚƌĂůŝŽĐĞƐĞ͕ŽĚŽŵĂŝŽĐĞƐĞ͕^ŽƵƚŚĞƌŶŝŽĐĞƐĞ͘>ĂŬĞdĂŶŐĂŶLJŝŬĂŝŽĐĞƐĞ͕ZƵǀƵŵĂŝŽĐĞƐĞ͘ ^ŽƵƚŚĞŶƚƌĂůŝŽĐĞƐĞĂŶĚDǁĂŶŐĂŝŽĐĞƐĞ͘  'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJĨƌŽŵƚŚĞŝŽĐĞƐĞŝŶDĂƌĂZĞŐŝŽŶĚŝĚŶŽƚĂƚƚĞŶĚĂƐƐŚĞŚĂĚƚŽĂƚƚĞŶĚĨƵŶĞƌĂůŽĨŚĞƌ ďĞůŽǀĞĚĨĂƚŚĞƌ͘  

ϱ  LMC MANUAL 2018 134 

/Ŷ ƌĞƐƉĞĐƚƚŽ &dW ĐŽŵŝŶŐƉůĂŶƐ͕ ŝƚ ŝƐ ƉůĂŶŶĞĚ ƚŚĂƚƚŚĞ EŽƌƚŚĞƌŶůƵƐƚĞƌǁŝůůŚŽůĚ ŝƚƐ ŐƌŽƵƉ ƚƌĂŝŶŝŶŐ ŝŶ KĐƚŽďĞƌϮϬϭϳŽŶZĞƐŽƵƌĐĞDŽďŝůŝnjĂƚŝŽŶ͘^ŽƵƚŚĞƌŶůƵƐƚĞƌǁĂƐĂƐŬĞĚƚŽƉŽƐƚƉŽŶĞŝƚƐŐƌŽƵƉƚƌĂŝŶŝŶŐƚŽ ĞĂƌůLJŶĞdžƚLJĞĂƌĂƐƚŚĞ&dWƉƌŽŐƌĂŵĞdžƉĞƌŝĞŶĐĞĚĨƵŶĚƐŚŽƌƚĂŐĞĂŶĚĐŽƵůĚŶŽƚŵĂƚĐŚǁŝƚŚƚŚĞƐƵďŵŝƚƚĞĚ ƌĞƋƵĞƐƚƐ͘dŚĞĞĂƌͲŵĂƌŬĞĚϮϰϯŵŝůůŝŽŶd^ŐƌĂŶƚƉĞƌŚĂƉƐŶĞĞĚƐƚŽďĞƌĞǀŝƐĞĚĂƐƚŚĞƚƌĂŝŶŝŶŐŶĞĞĚƐĂƌĞŚŝŐŚ ĂŶĚĐŽƐƚƐĂƌĞďĞLJŽŶĚĚŽƵďƚŝŶĐƌĞĂƐŝŶŐ͘



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DĂůůƵŵďŽt͘DĂůůƵŵďŽ

ĞƉƵƚLJ^ĞĐƌĞƚĂƌLJ'ĞŶĞƌĂů–>dWůĂŶŶŝŶŐĂŶĚĞǀĞůŽƉŵĞŶƚĞƉĂƌƚŵĞŶƚ

ϲ  LMC MANUAL 2018 135 K&–KƌŐĂŶŝƐĂƚŝŽŶĞǀĞůŽƉŵĞŶƚ&ƵŶĚWŽůŝĐLJ  WƵƌƉŽƐĞ dŽ ďƵŝůĚ ƚŚĞ ĐĂƉĂĐŝƚLJ ŽĨ >d ŝŽĐĞƐĞƐ ŬĞLJ ƉŽƐŝƚŝŽŶƐ ƚŽ ŵĞĞƚ Ă ŵŝŶŝŵƵŵ ůĞǀĞů ŽĨ ƐŬŝůůƐ ĨŽƌ ƉĞƌĨŽƌŵĂŶĐĞ ŝŶ ƚŚĞŝƌ ĂƐƐŝŐŶĞĚ ƚĂƐŬƐ͘ dŚĞ ŬĞLJ ƉŽƐŝƚŝŽŶƐ ĂƌĞ ŝƐŚŽƉƐ͕ ƐƐŝƐƚĂŶƚƐ ƚŽ ƚŚĞ ŝƐŚŽƉƐ͕ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌŝĞƐ͕dƌĞĂƐƵƌĞƌƐĂŶĚWůĂŶŶĞƌƐ͘  hƐĞŽĨƚŚĞĨƵŶĚ KƌŐĂŶŝƐĂƚŝŽŶ ĞǀĞůŽƉŵĞŶƚ &ƵŶĚ ŝƐ Ă ƐĐŚŽůĂƌƐŚŝƉ ƉƌŽŐƌĂŵŵĞ ĚĞƐŝŐŶĞĚ ĨŽƌ >d ŝŽĐĞƐĞƐ ŬĞLJ ƉŽƐŝƚŝŽŶĞŵƉůŽLJĞĞƐ͕ĂŝŵŝŶŐĂƚƵƉŐƌĂĚŝŶŐƚŚĞŝƌƉĞƌĨŽƌŵĂŶĐĞďLJĂƚƚĂŝŶŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞĚƵĐĂƚŝŽŶ͘ dŚĞK&ǁŝůůĂƉƉůLJ͕ŝĨƚŚĞƐĐŚŽůĂƌƐŚŝƉŝƐŶŽƚĐŽǀĞƌĞĚǁŝƚŚŝŶƚŚĞ&dW–&ƵƌƚŚĞƌdƌĂŝŶŝŶŐWƌŽŐƌĂŵ͘  ůŝŐŝďŝůŝƚLJϭ • ĐĂŶĚŝĚĂƚĞƐŚŽƵůĚďĞŽĐĐƵƉLJŝŶŐĂŬĞLJƉŽƐŝƚŝŽŶĂƚ>dŝŽĐĞƐĞ͘ • &ŝĞůĚŽĨƐƚƵĚLJƐŚŽƵůĚďĞŝŶůŝŶĞǁŝƚŚǁŚĂƚƚŚĞĂƉƉůŝĐĂŶƚŝƐƉƌĂĐƚŝĐŝŶŐĂŶĚĞŵƉůŽLJĞĚĨŽƌ͘ • ZĞƚŝƌĞŵĞŶƚĂŐĞĂŶĚƚŝŵĞĨŽƌƐĞƌǀŝĐĞĂĨƚĞƌƚƌĂŝŶŝŶŐƐŚĂůůďĞŽďƐĞƌǀĞĚ͘ • 'ĞŶĚĞƌĞƋƵŝƚLJƐŚĂůůďĞŽďƐĞƌǀĞĚŝŶĂǁĂƌĚŝŶŐĂ^ĐŚŽůĂƌƐŚŝƉ͘ • dƌĂŝŶŝŶŐŽƉƉŽƌƚƵŶŝƚŝĞƐĂƌĞůŝŵŝƚĞĚƚŽdĂŶnjĂŶŝĂĂŶĚŽŶƐƉĞĐŝĂůŐƌŽƵŶĚƐĂƐƚĨƌŝĐĂ͘  ZĞƐƚƌŝĐƚŝŽŶƐ • &ŽƌĂĐĐŽƵŶƚĂďŝůŝƚLJĂŶĚƚƌĂŶƐƉĂƌĞŶĐLJĂĐĂŶĚŝĚĂƚĞďĞŶĞĨŝƚŝŶŐĨƌŽŵK&ǁŝůůŶŽƚďĞŶĞĨŝƚĨƌŽŵ ĂŶLJŽƚŚĞƌƐĐŚŽůĂƌƐŚŝƉĂƚƚŚĞƐĂŵĞƚŝŵĞ͘/ĨƚŚŝƐŚĂƉƉĞŶƐ>D^ĐŚŽůĂƌƐŚŝƉƐŚĂůůďĞƚĞƌŵŝŶĂƚĞĚ ŝŵŵĞĚŝĂƚĞůLJ͘ •  ƉĞƌƐŽŶ ďĞŝŶŐ ŐƌĂŶƚĞĚ ĂŶ >d ƐĐŚŽůĂƌƐŚŝƉ ƐŚĂůů ƌĞƉŽƌƚ ŽŶ ĂŶLJ ŽƚŚĞƌ ĂĚĚŝƚŝŽŶĂů ŝŶĐŽŵĞ ŚĞͬƐŚĞŵĂLJƐĞĐƵƌĞĚƵƌŝŶŐƚŚĞƉĞƌŝŽĚŽĨƐƚƵĚLJ͘/ĨƚŚĞƌĞĂƌĞŶŽƐƉĞĐŝĂůƌĞĂƐŽŶƐ͕ƐƵĐŚŝŶĐŽŵĞ ƐŚĂůůďĞĐŽŶƐŝĚĞƌĞĚǁŚĞŶĐĂůĐƵůĂƚŝŶŐƚŚĞƐĐŚŽůĂƌƐŚŝƉĂŵŽƵŶƚĚƵĞ͘ • /ĨĂƐĐŚŽůĂƌƐŚŝƉŚĂƐďĞĞŶĂƉƉƌŽǀĞĚĨŽƌƚŚĞĂƉƉůŝĞĚĐŽƵƌƐĞƐŚĂůůďĞŶŽĐŚĂŶŐĞ͘/ŶĂƐƉĞĐŝĂůĐĂƐĞ Ă ĐĂŶĚŝĚĂƚĞ ĐĂŶ ďĞ ĂůůŽǁĞĚ ƚŽ ĐŚĂŶŐĞ ĨƌŽŵ ŽŶĞ ĐŽůůĞŐĞ ƚŽ ĂŶŽƚŚĞƌ ĂŶĚ ǁŝůů ŚĂǀĞ ƚŽ ƐĞĞŬ ĐŽŶƐĞŶƚŽĨĂhŶŝƚĂŶĚ>D͘ • ƉĞƌƐŽŶďĞŶĞĨŝƚŝŶŐĨƌŽŵK&ĂĨƚĞƌĐŽŵƉůĞƚŝŶŐƚŚĞƐƚƵĚLJǁŝůůŚĂǀĞƚŽǁŽƌŬĨŽƌ>dĂƚůĞĂƐƚ ĨŽƌĨŝǀĞLJĞĂƌƐďĞĨŽƌĞĂƉƉůLJŝŶŐĨŽƌĂŶŽƚŚĞƌƐĐŚŽůĂƌƐŚŝƉĨƌŽŵƚŚĞƐĂŵĞ&ƵŶĚ͘ • ďĞŶĞĨŝĐŝĂƌLJŵƵƐƚƐŝŐŶĂůĞŐĂůůLJďŝŶĚŝŶŐĐŽŶƚƌĂĐƚǁŝƚŚƚŚĞ>dƵŶŝƚƚŽǁŽƌŬĨŽƌĂƚůĞĂƐƚƚǁŽ LJĞĂƌƐ ĂĨƚĞƌ ĐŽŵƉůĞƚŝŶŐ ƚŚĞ ƐƚƵĚŝĞƐ͘ dŚŝƐ ŝƐ Ă ĚĞďƚ ƚŽ >D͕ ǁŚŝĐŚ ĞĂĐŚ LJĞĂƌ ŽĨ ƐĞƌǀŝĐĞ ƚŚĞ ĂŵŽƵŶƚǁŝůůďĞƌĞĚƵĐĞĚďLJϱϬй͘  ĚŵŝŶŝƐƚƌĂƚŝŽŶŽĨWƌŽŐƌĂŵ'ƵŝĚĞůŝŶĞƐ • ůů ĐĂŶĚŝĚĂƚĞƐ ƐŚĂůů ŚĂǀĞ ƚŽ ƐƵďŵŝƚ Ă ƉƌŽŐƌĞƐƐ ƌĞƉŽƌƚ ƚǁŝĐĞ Ă LJĞĂƌ ĂŶĚͬŽƌ ƌŝŐŚƚ ĂĨƚĞƌ ƚŚĞ ƚƌĂŝŶŝŶŐƚŽƚŚĞ>dƉůĂŶŶŝŶŐĚĞƉĂƌƚŵĞŶƚĂŶĚ>DŽĨĨŝĐĞ͘ • dƵition fees shall be paid directly to the Institution bank account and student’s upͲŬĞĞƉ payments shall be paid directly to the student’s bank account. No cash payment shall be paid. EŽƚĞ͗ĂŶŽƉĞŶĐŚĞĐŬŝƐƌĞŐĂƌĚĞĚĂƐĐĂƐŚ͘ • ůůƵƉŬĞĞƉĂůůŽǁĂŶĐĞƐĂŶĚƚƵŝƚŝŽŶĨĞĞƐŚĂůůďĞƉĂŝĚĂĐĐŽƌĚŝŶŐƚŽƉƌŽŐƌĂŵĨĞĞƐƚƌƵĐƚƵƌĞ͘ • hƉŬĞĞƉĂůůŽǁĂŶĐĞĨŽƌƉĂƌƚƚŝŵĞƐƚƵĚĞŶƚƐƐŚĂůůĐŽǀĞƌŽŶůLJƚŚŽƐĞĐŽƐƚƐƌĞůĂƚĞĚĚŝƌĞĐƚůLJƚŽƚŚĞŝƌ ƐƚƵĚŝĞƐ͕ǁŚŝĐŚŝŶĐůƵĚĞŬƐ͕ƐƚĂƚŝŽŶĞƌŝĞƐĂŶĚƌĞƐĞĂƌĐŚĐŽƐƚƐ͘   ƉƉƌŽǀĂůĂŶĚWƌŽĐĞĚƵƌĞƐ • dŚĞĨƵŶĚƐŚĂůůďĞĂĚŵŝŶŝƐƚĞƌĞĚĂƚƚŚĞ>DŽĨĨŝĐĞ͘dŚĞ>dWůĂŶŶŝŶŐĚĞƉĂƌƚŵĞŶƚƐŚĂůůĚĞĂů ǁŝƚŚ Ăůů ůŽŐŝƐƚŝĐƐ ĂŶĚ >D ƐŚĂůů ĚĞĂů ǁŝƚŚ ƚŚĞ ƉĂLJŵĞŶƚƐ͘ >D ďŽĂƌĚ ƐŚĂůů ďĞ ƌĞĐĞŝǀŝŶŐ ƚŚĞ ƌĞƉŽƌƚŝŶĞǀĞƌLJŵĞĞƚŝŶŐ͘ •  ǁŽƌŬŝŶŐ ĐŽŵŵŝƚƚĞĞ ĐŽŵƉƌŝƐĞƐ ŽĨ ƚǁŽ ƉĞŽƉůĞ ĨƌŽŵ >D ƐĞĐƌĞƚĂƌŝĂƚ ĂŶĚ ƚǁŽ ĨƌŽŵ >d DĂŶĂŐĞŵĞŶƚ ƐŚĂůů ǁŽƌŬ ŽŶ ƚƌĂŝŶŝŶŐ ƌĞƋƵĞƐƚƐ ĂŶĚ ĂƉƉƌŽǀĂů ŽŶ ďĞŚĂůĨ ŽĨ >d džĞĐƵƚŝǀĞ ŽƵŶĐŝůĂŶĚ>DŽĂƌĚ͘

1 The disbursement of all financial commitments is highly contingent upon availability of fund and reviews of LMC financial position KĐƚŽďĞƌϮϬϭϲ LMC MANUAL 2018 136 ϱ͕Ϯϳϰ ϵ͕ϰϳϬ ϭ͕Ϭϴϱ Ϯ͕ϭϮϱ ϱ͕ϵϲϯ Ϯ͕ϰϮϬ         ϭϲ͕ϳϵϬ ϮϬ͕ϬϬϬ ϮϬ͕ϳϬϳ dŽƚĂů dŽƚĂů dŽƚĂů           ϰϴϱ ϴϳϱ ϵϳϬ    ϯ͕ϯϬϬ ϯ͕ϮϬϬ ϯ͕ϴϭϱ   ϭϬ͕ϯϭϱ hƉŬĞĞƉ hƉŬĞĞƉ hƉŬĞĞƉ          ϲϬϬ  ϭ͕ϵϳϰ ϲ͕ϮϳϬ ϭ͕ϮϱϬ Ϯ͕ϭϰϴ ϭ͕ϰϱϬ    &ĞĞ &ĞĞ &ĞĞ  ϭϬ͕ϯϵϮ          ϮϬϭϳ ϮϬϭϳ ϮϬϭϳ ϮϬϭϳ ϮϬϮϬ ϮϬϭϳ ϮϬϭϰ ϮϬϭϭ ϮϬϭϰ ϮϬϭϰ ϮϬϭϳ ϮϬϭϰ ƵƌĂƚŝŽŶ ƵƌĂƚŝŽŶ ƵƌĂƚŝŽŶ ;ŝŶd^ΖϬϬϬͿ ;ŝŶd^ΖϬϬϬͿ hŶŝǀĞƌƐŝƚLJŽĨƌƵƐŚĂ ŽůůĞŐĞ ŽůůĞŐĞŽĨƵƐŝŶĞƐƐĚƵĐĂƚŝŽŶ ŽůůĞŐĞ ŽůůĞŐĞŽĨƵƐŝŶĞƐƐĚƵĐĂƚŝŽŶ /ŶƐƚŝƚƵƚĞŽĨĐĐŽƵŶƚĂŶĐLJƌƵƐŚĂ ZĞŵĂŝŶŝŶŐďƵĚŐĞƚďĞƚǁĞĞŶŵĂĚĞĐŽŵŵŝƚŵĞŶƚƐĂŶĚd^ϮϬŵŝůůŝŽŶŝŶϮϬϭϳ dŽƚĂůK&ƵĚŐĞƚϮϬϭϳ ŽůůĞŐĞ hŶŝǀĞƌƐŝƚLJŽĨ/ƌŝŶŐĂ /ŶƚĞƌŶĂƚŝŽŶĂůDĞĚŝĐĂůΘdĞĐŚhŶŝǀĞƐŝƚLJ ĂĐŚĞůŽƌŽĨƌƚƐͲĚƵĐĂƚŝŽŶ ŽƵƌƐĞ ĂĐŚĞůŽƌŝŶĐĐŽƵŶƚĂŶĐLJ ŽƵƌƐĞ ĂĐŚĞůŽƌŝŶĐĐŽƵŶƚĂŶĐLJ ĂĐŚĞůŽƌŝŶĐĐŽƵŶƚĂŶĐLJ ŽƵƌƐĞ ĂĐŚĞůŽƌŽĨDĞĚŝĐŝŶĞ ĂĐŚĞůŽƌŽĨ>Ăǁ ;ĐůŽƐĞĚǁŝƚŚĂĐĂĚĞŵŝĐLJĞĂƌϮϬϭϲͬϮϬϭϳͿ Dƌ͘ůŝĂŬŝŵƵ>ĞŬĞŶ EĂŵĞ DƐ͘ůĂƵĚŝĂ<ŽŵďŽ EŽƚĞ͗dŚĞůĂƐƚƉĂLJŵĞŶƚǁĂƐĚŽŶĞŽŶDĂƌĐŚϮϬϭϳ͘dŚŝƐŝƐƚŚĞůĂƐƚƐĞŵĞƐƚĞƌƉĂLJŵĞŶƚĨŽƌŚĞƌĞŶƚŝƌĞĐŽƵƌƐĞ͘ ƵĚŐĞƚϮϬϭϳ͗K&ͲKƌŐĂŶŝƐĂƚŝŽŶĞǀĞůŽƉŵĞŶƚ&ƵŶĚ EĂŵĞ DƐ͘ůĂƵĚŝĂ<ŽŵďŽ Dƌ͘:ƵůŝƵƐ^ĂĨĂƌŝ EĂŵĞ DƐ͘/ƌĞŶĞŚĂƌůĞƐDĂůƵŵďŽ ZĞǀ͘WĂƵůƐŽŶ^ĂŵƵĞů dŽƚĂů EŽƚĞ͗dŚĞůĂƐƚƉĂLJŵĞŶƚƐĨŽƌƚŚĞƐƚƵĚĞŶƚƐǁĞƌĞĚŽŶĞŽŶDĂƌĐŚϮϬϭϳ͘dŚŝƐŝƐƚŚĞůĂƐƚƐĞŵĞƐƚĞƌƉĂLJŵĞŶƚĨŽƌƚŚĞŝƌĞŶƚŝƌĞĐŽƵƌƐĞƐ͘ ĐĂĚĞŵŝĐzĞĂƌϮϬϭϲͲϮϬϭϳ;ϭƐƚĂŶĚϮŶĚƐĞŵĞƐƚĞƌͿͲWĂLJŵĞŶƚƌĞƉŽƌƚƌĞƉŽƌƚĂƐŽĨϭƐƚKĐƚŽďĞƌϮϬϭϳ ĐĂĚĞŵŝĐzĞĂƌϮϬϭϲͲϮϬϭϳ;ϭƐƚĂŶĚϮŶĚƐĞŵĞƐƚĞƌͿͲWĂLJŵĞŶƚƌĞƉŽƌƚĂƐŽĨϭƐƚKĐƚŽďĞƌϮϬϭϳ E hŶŝƚ K hŶŝƚ K D hŶŝƚ h< /Z Ϯ ϭ ϭ Ϯ ϭ ϯ >DͲ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ K&ͲKƌŐĂŶŝƐĂƚŝŽŶĞǀĞůŽƉŵĞŶƚ&ƵŶĚ &ͲĂƉĂĐŝƚLJƵŝůĚŝŶŐ&ƵŶĚ

LMC MANUAL 2018 137 CBF Policy

Capacity Building Fund (CBF) Policy The policy is divided in two sections, the first part is the policy itself and the second part is the administration of the fund.

A. The Policy Purpose To build the capacity of ELCT employees required for performance of their assigned tasks. Use of the fund Capacity Building Fund (CBF) is a scholarship programme designed for ELCT employees aiming at offering professional education at certificate, diploma, bachelor or masters level with exception of Bachelor of Divinity (BD). In job training for group seminars and short- term training are also part of this scholarship programme. PhD students will not be funded from CBF Eligibility 1. A candidate should be an ELCT employee. 2. Gender equity shall be observed in awarding scholarships. 3. Training opportunities are limited to Tanzania and on special grounds East Africa. 4. Each unit will have one candidate each time studying under CBF. Each CW institution a maximum of one student. Constituent colleges of Tumaini University are not covered under CBF. Restrictions 1. For accountability and transparency a candidate benefiting from CBF must not benefit from any other scholarship at the same time. If this happens LMC scholarship will be terminated immediately. 2. A person being granted an ELCT scholarship cannot fill a normal employment position within ELCT at the same time of studies. Any special arrangement e.g part time studies combined with part time employment need specific prior agreement with the employer, which is the sending unit. 3. A person being granted an ELCT scholarship shall report on any other additional income he/she may secure during the period of study. If there are no special reasons, such income shall be considered when calculating the scholarship amount due. 4. A person benefiting from CBF after completing the study will have to work for ELCT at least for two years before applying for another scholarship from the same fund, in this case CBF. 5. A CBF beneficiary if he/she needs to change from one course to another or from one college to another will have to seek the consent of a sending unit and LMC or submit a new application. 6. A student must sign a legally binding contract with the sending unit to work for at least five years after completing the studies. This is a debt to LMC, which each year of service the amount will be reduced by 20%. Administration The fund shall be administered at the LMC office. The ELCT planning department shall deal with all logistics and the LMC shall deal with the payments. The LMC board will be receiving the report in every meeting.

LMC MANUAL 2018 138 CBF Policy

B. Administration of the Programme Guidelines - All candidates will have to submit a progress report twice a year to the ELCT planning department with a copy to the LMC Office. - Tuition fees shall be paid direct to the Institution bank account and student’s up-keep payments shall be paid directly to the student’s bank account. No cash payment shall be made. Note: an open check is regarded as cash. - Currently all upkeep allowances will be paid according to the institution fees structure. LMC will later come up with a standard rate for upkeep allowance. - Upkeep allowance for part time students shall cover only those costs related direct to their studies, which include books, stationaries and research costs. - LMC Office shall have a database for all candidates in the programme with all the important details. (Personal particulars like the name, email, age and tel. number, the unit name, course of study, college, years of study, amount paid, comment on progress, employment status, why a candidate is undertaking that particular training and what will he/she do upon completion of her/his study.)

Procedure An ELCT unit shall present to the ELCT planning department a name to replace a candidate who will be completing the study. The names shall be presented a year before.

The names shall be presented to the ELCT Executive Council in September for approval then the list shall be forwarded to the LMC RT in October for budget approval.

LMC MANUAL 2018 139 >D–>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ

KŶŐŽŝŶŐWƌŽũĞĐƚƐϮϬϭϳ

   ϭ͘ DZϭϬ͗ϭ ϮϬϭϬͲϮϬϭϰ͕ >D ĂůůŽĐĂƚĞĚ d^ ϰϬŵŝůůŝŽŶ ƚŽ ĞĂĐŚ ŝŽĐĞƐĞ͘ ƵƌŝŶŐ ƚŚĞ KŶĞƐƵŝƚĂďůĞ ƉŚLJƐŝĐĂů ŵŽŶŝƚŽƌŝŶŐ ŝƚ ǁĂƐ ĚŝƐĐŽǀĞƌĞĚ ƚŚĂƚ ƚŚĞ ϭƐƚ ŝŶƐƚĂůůŵĞŶƚ ƉĂLJŵĞŶƚ ƐƚĂĨĨŚŽƵƐĞĨŽƌ ĂŵŽƵŶƚŝŶŐƚŽd^ϭϬŵŝůůŝŽŶǁĂƐŵŝƐĂůůŽĐĂƚĞĚĂŶĚŝƚǁĂƐĚĞĐŝĚĞĚƚŚĂƚƚŚĞ ƚŚĞŝƐŚŽƉ ŝŽĐĞƐĞƐŚŽƵůĚƌĞƚƵƌŶƚŚĞŵŽŶĞLJĂŶĚƚŚĞLJĚŝĚƐŽ͘/ƚǁĂƐĂŐĂŝŶƌĞƐŽůǀĞĚƚŽ ƉĂLJƚŚĞĨƵŶĚƚŽDZĂĨƚĞƌƌĞĐĞŝǀŝŶŐĚŽĐƵŵĞŶƚƐͬĞǀŝĚĞŶĐĞƚŽũƵƐƚŝĨLJƚŚĂƚƚŚĞ ƉƌŽũĞĐƚ ǁŝůů ďĞ ŝŵƉůĞŵĞŶƚĞĚ ĂƐ ƉůĂŶŶĞĚ͘ dŚĞ ƚǁŽ ŝŶƐƚĂůůŵĞŶƚƐ ŽĨ d^ ϮϬŵŝůůŝŽŶ ǁĞƌĞ ĚŝƐďƵƌƐĞĚ ĨƌŽŵ >D ŽĨĨŝĐĞ ŽŶ ϮϮͬϬϳͬϭϱ ĂŶĚ ϮϱͬϴͬϮϬϭϲ ƌĞƐƉĞĐƚŝǀĞůLJ͘dŚĞĨƵŶĚǁĂƐŶŽƚĞŶŽƵŐŚƚŽĐŽŵƉůĞƚĞƚŚĞƉƌŽũĞĐƚ͘  KŶ ϮϬϭϳ͕ ƚŚĞ >d DZ ƚŚƌŽƵŐŚ >d džĞĐƵƚŝǀĞ ŽƵŶĐŝů ĐĂŵĞ ǁŝƚŚ Ă ƌĞƋƵĞƐƚŽĨd^ϰϱŵŝůůŝŽŶƚŽŚĞůƉƚŚĞ>dDZƚŽĂĐĐŽŵƉůŝƐŚƚŚĞƉƌŽũĞĐƚ͘ dŚĞ ƌĞƋƵĞƐƚ ǁĂƐ ĂƉƉƌŽǀĞĚ ďLJ ƚŚĞ >D ŽĂƌĚ ŝŶ DĂLJ ϮϬϭϳ͘ dŚƌĞĞ ŝŶƐƚĂůůŵĞŶƚƐ ǁĞƌĞ ƉĂŝĚ ϮϱͬϬϱͬϭϳ͕ ϮϱͬϬϳͬϭϳ ĂŶĚ ϬϱͬϬϵͬϭϳ ƌĞƐƉĞĐƚŝǀĞůLJ͘ ĞĨŽƌĞ ĚŝƐďƵƌƐĞŵĞŶƚ ŽĨ ƚŚĞ ϯƌĚ ŝŶƐƚĂůůŵĞŶƚ ƚŚĞ ƌĞŵĂŝŶŝŶŐ ǁŽƌŬ ǁĂƐ ƚŝůĞƐ͕ ĐĞŝůŝŶŐ ďŽĂƌĚ͕ ǁŝŶĚŽǁ ĨƌĂŵĞƐ ĂŶĚ ƉĂŝŶƚŝŶŐ͘ tĞ ĂƌĞ ǁĂŝƚŝŶŐ ĨŽƌ ƚŚĞ ĨŝŶĂů ƌĞƉŽƌƚ͘     Ϯ͘ EϭϬ͗Ϯ ϮϬϭϬͲϮϬϭϰ>DĂůůŽĐĂƚĞĚd^ϰϬŵŝůůŝŽŶƚŽĞĂĐŚŝŽĐĞƐĞ͘d^ϯϬŵŝůůŝŽŶǁĂƐ >ĂŶĚŽǁŶĞƌƐŚŝƉ ĚŝƐďƵƌƐĞĚĨƌŽŵ>DŽĨĨŝĐĞŝŶLJĞĂƌϮϬϭϬͲϮϬϭϰĨŽƌĂĐƋƵŝƌŝŶŐϳϬϬĂĐƌĞƐŽĨ>ĂŶĚ ĨŽƌ^dEĐĂŵĞƵƉǁŝƚŚĂƌĞƋƵĞƐƚǁŚŝĐŚƐŚŽǁƐƚŚĂƚƚŚĞLJŚĂǀĞ ĂŐƌĞĞĚ ǁŝƚŚ ƚŚĞ 'ŽǀĞƌŶŵĞŶƚ ƚŽ ŐŽ ŽŶ ǁŝƚŚ ƚŚĞ ĐŽŵƉĞŶƐĂƚŝŽŶ ƉƌŽĐĞƐƐĞƐ͘ dŚĞ ůĂƐƚ ŝŶƐƚĂůůŵĞŶƚ ŽĨd^ ϭϬŵŝů ǁĂƐ ĚŝƐďƵƌƐĞĚ ŽŶ ϮϱͬϬϱͬϭϳ͘ tĞ ĂƌĞƐƚŝůů ǁĂŝƚŝŶŐĨŽƌƚŚĞĨŝŶĂůƌĞƉŽƌƚ͘  

LMC MANUAL 2018 140 >DͲ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ ŝůĂƚĞƌĂůŽŶƚƌŝďƵƚŝŽŶϮϬϭϳͲďLJEŽƚŚĞƌŶDĞŵďĞƌƐ

>D^ĞƉƚĞŵďĞƌϮϬϭϳdžĐŚĂŶŐĞƌĂƚĞŝŶd^ hZ Ϯϲϯϰ͘ϰ h^ ϮϮϮϰ ^< Ϯϳϴ͘Ϯ << ϯϱϰ͘ϯ EK< Ϯϴϰ͘ϱ

EŽƌƚŚĞƌŶ hŶŝƚ WƌŽũĞĐƚĞƚĂŝůƐ KƚŚĞƌĚĞƚĂŝůƐ ƵƌƌĞŶĐLJ ŵŽƵŶƚ ŵŽƵŶƚŝŶd^ DĞŵďĞƌ Dt /Z ,ƵƌƵŵĂĞŶƚƌĞͲ/ůƵůĂ,ƵŵĂŶZŝŐŚƚ hZK ϯ͕ϬϬϬ ϳ͕ϵϬϯ͕ϬϬϬ Dt /Z ,ƵƌƵŵĂĞŶƚƌĞͲ/ůƵůĂ,ƵŵĂŶZŝŐŚƚ hZK ϱϭϱ ϭ͕ϯϱϳ͕ϬϬϬ Dt /Z ,ƵƌƵŵĂĞŶƚƌĞͲ/ŵĂŐĞ^ĞĐŽŶĚĂƌLJ hZK Ϯ͕ϱϬϬ ϲ͕ϱϴϲ͕ϬϬϬ Dt /Z ,ƵƌƵŵĂĞŶƚƌĞͲ,ŽƵƐĞĐŽŵƉĞŶƐĂƚŝŽŶƉĞŶƐŝŽŶ hZK ϳ͕ϴϬϬ ϮϬ͕ϱϰϴ͕ϬϬϬ Dt /Z ,ƵƌƵŵĂĞŶƚƌĞͲZƵŶŶŝŶŐĐŽƐƚ hZK ϱ͕ϱϬϬ ϭϰ͕ϰϴϵ͕ϬϬϬ Dt /Z ,ƵƌƵŵĂĞŶƚƌĞͲtĂƚĞƌƚĂŶŬƌƵŶŶŝŶŐĐŽƐƚ hZK ϴ͕ϰϬϬ ϮϮ͕ϭϮϵ͕ϬϬϬ Dt /Z DƵĨŝŶĚŝ'ŝƌůƐ^ĐŚŽŽů hZK ϱϬϬ ϭ͕ϯϭϳ͕ϬϬϬ Dt ƵƚŚĞƌĂŶ,ŽƐƉŝƚĂů hZK Ϯ͕ϵϲϬ ϳ͕ϳϵϴ͕ϬϬϬ Dt ƵƚŚĞƌĂŶ,ŽƐƉŝƚĂůĨŽƌƌƵŐƐ hZK ϮϬ͕ϬϬϬ ϱϮ͕ϲϴϴ͕ϬϬϬ Dt ƵƚŚĞƌĂŶ,ŽƐƉŝƚĂů/dWƌŽũĞĐƚ hZK ϳ͕ϬϬϬ ϭϴ͕ϰϰϭ͕ϬϬϬ Dt

K^ <D ůŝŶŝĐĂůWĂƐƚŽƌLJĚƵĐĂƚŝŽŶWƌŽŐƌĂŵ ^< ϱϬϬ͕ϬϬϬ͘ϬϬ ϭ͕ϯϭϳ͕ϮϬϬ͕ϬϬϬ K^ t ^>WWƌŽũĞĐƚ ^< ϴϬϬ͕ϬϬϬ͘ϬϬ Ϯ͕ϭϬϳ͕ϱϮϬ͕ϬϬϬ K^ t ůŝŶŝĐĂƐĞĚZĞƉƌŽĚƵĐƚŝǀĞ,ĞĂůƚŚ>ĂŶĚũƵƐƚŝĐĞ ^< ϴϬϬ͕ϬϬϬ͘ϬϬ Ϯ͕ϭϬϳ͕ϱϮϬ͕ϬϬϬ K^ < ĚŽůĞƐĐĞŶƚŐŝƌůƐĞŵƉŽǁĞƌŵĞŶƚ ^< ϮϬϬ͕ϬϬϬ͘ϬϬ ϱϮϲ͕ϴϴϬ͕ϬϬϬ K^ < <ZĞͲĨĨŽƌĞƐƚĂƚŝŽŶΘŶǀŝƌŽŵĞŶƚƉƌŽŐƌĂŵŵĞ ^< ϰϮϱ͕ϬϬϬ͘ϬϬ ϭ͕ϭϭϵ͕ϲϮϬ͕ϬϬϬ K^ Et ,hztĐŚŝůĚƉƌŽƚĞĐƚŝŽŶ ^< ϲϮϱ͕ϬϬϬ͘ϬϬ ϭ͕ϲϰϲ͕ϱϬϬ͕ϬϬϬ dŽƚĂůK^ ^< ϯ͕ϯϱϬ͕ϬϬϬ ϴ͕ϴϮϱ͕ϮϰϬ͕ϬϬϬ

ED  dhZŽ << ϲϬ͕ϬϬϬ Ϯϭ͕Ϯϱϴ͕ϬϬϬ ED  ĂŶnjŝďĂƌ/ŶƚĞƌĨĂŝƚŚĞŶƚƌĞ << ϵϴ͕ϰϯϮ ϯϰ͕ϴϳϰ͕ϬϬϬ ED < /^ŽŶƚƌŽůWƌŽũĞĐƚ << ϭϲϲ͕ϯϮϬ ϱϴ͕ϵϮϳ͕ϬϬϬ ED < ŝĂĐŽŶŝĂĞƉĂƌƚŵĞŶƚ << ϯϬ͕ϬϬϬ ϭϬ͕ϲϮϵ͕ϬϬϬ ED < /ŶƚĞƌĨĂŝƚŚWĞĂĐĞΘ:ƵƐƚŝĐĞŝĂůŽŐƵĞƐͲEŐĂƌĂŝƐƚƌŝĐƚ << ϭϭ͕ϬϬϬ ϯ͕ϴϵϳ͕ϬϬϬ ED < </ŶƚĞƌĨĂŝƚŚŝĂůŽŐƵĞ << ϯϰ͕ϬϬϬ ϭϮ͕Ϭϰϲ͕ϬϬϬ ED < DĂLJĂũĂͲ&W << ϭϵϵ͕ϭϱϴ ϳϬ͕ϱϲϮ͕ϬϬϬ ED < EŬǁĞŶĚĂŝďůĞ^ĐŚŽŽů << ϳϬ͕ϬϬϬ Ϯϰ͕ϴϬϭ͕ϬϬϬ ED < ^ĐŚŽůĂƌƐŚŝƉ << ϰϱ͕ϬϬϬ ϭϱ͕ϵϰϰ͕ϬϬϬ ED < ^ƉĞĐŝĂůĚŽŶĂƚĞĚĨƵŶĚƐ͗ŽŽŬƐĨŽƌĨƌŝĐĂŶŐŝƌůƐ << ϭ͕ϴϬϬ ϲϯϴ͕ϬϬϬ ED < ^ƉĞĐŝĂůĚŽŶŽƚĞĚĨƵŶĚƐĨŽƌ<ĂƐŚĞƐŚĞWĂƌŝƐŚ << ϵ͕ϵϯϮ ϯ͕ϱϭϵ͕ϬϬϬ ED < ^ƵŶĚĂLJ^ĐŚŽŽůtŽŵĞŶΘƐƚĞǁĂƌĚƐŚŝƉŝŶϯĚŝƐƚƌŝĐƚƐ << ϭϱϭ͕ϭϱϬ ϱϯ͕ϱϱϮ͕ϬϬϬ ED Et ŝďůĞ^ĐŚŽŽůEĞƚǁŽƌŬdĞĂĐŚŝŶŐΘ>ĞĂƌŶŝŶŐ << Ϯϳ͕ϬϬϬ ϵ͕ϱϲϲ͕ϬϬϬ ED Et ŽŵďĂƚŝŶŐŽŵŵƵŶŝƚLJsŝŽůĞŶĐĞWƌŽũĞĐƚ << Ϯϲϭ͕Ϭϲϵ ϵϮ͕ϰϵϳ͕ϬϬϬ ED Et ĞǀĞůŽƉŝŶŐ^ƵŶĚĂLJ^ĐŚŽŽůdKd << ϭϵ͕ϬϬϬ ϲ͕ϳϯϮ͕ϬϬϬ ED Et >ĂŶĚĞƐŬWƵƌĐŚĂƐĞƐŽĨ'W^ĂŶĚ>ĂŶĚ ĂŶŝĚĂǀŝĂED << ϱ͕ϰϬϬ ϭ͕ϵϭϯ͕ϬϬϬ ED Et ZƵŚŝũĂŝďůĞ^ĐŚŽŽů ĂŶŝĚĂǀŝĂED << ϮϬ͕ϬϱϬ ϳ͕ϭϬϰ͕ϬϬϬ ED Et ^ƉĞĐŝĂůĚŽŶĂƚĞĚĨƵŶĚƐĨŽƌEƚŽŵĂWĂƌŝƐŚ << ϯϭ͕ϱϬϬ ϭϭ͕ϭϲϬ͕ϬϬϬ ED Et tŽŵĞŶĂŶĚDĞŶ&ĂƌŵĞƌƐƉƌŽũĞĐƚ << ϮϰϬ͕ϭϬϬ ϴϱ͕Ϭϲϳ͕ϬϬϬ dŽƚĂůED << ϭ͕ϰϴϬ͕ϵϭϭ ϱϮϰ͕ϲϴϲ͕ϬϬϬ

>E /Z DŝƐƐŝŽŶĂŶĚǀĂŶŐĞůŝƐŵ << ϮϰϬ͕ϬϬϬ ϴϱ͕ϬϯϮ͕ϬϬϬ dŽƚĂůE> << ϮϰϬ͕ϬϬϬ ϴϱ͕ϬϯϮ͕ϬϬϬ

> t /ŶĐŽƵŶƚƌLJDĂƐƚĞƌ^ĐŚŽůĂƐŚŝƉ h^ ϭ͕ϳϱϬ ϯ͕ϴϵϮ͕ϬϬϬ > t DƵƐŝĐ^ĐŚŽůĂƌƐŚŝƉ h^ ϭ͕ϳϱϬ ϯ͕ϴϵϮ͕ϬϬϬ > t WĂůůŝĂƚŝǀĞĐĂƌĞƉƌŽŐƌĂŵ h^ ϭϱϭ ϯϯϱ͕ϬϬϬ

LMC MANUAL 2018 141 > t WĂůůŝĂƚŝǀĞĐĂƌĞƉƌŽŐƌĂŵ h^ ϯϳ͕ϱϬϬ ϴϯ͕ϰϬϬ͕ϬϬϬ > t WĂůůŝĂƚŝǀĞĐĂƌĞƉƌŽŐƌĂŵ h^ ϭ͕ϮϬϰ Ϯ͕ϲϳϴ͕ϬϬϬ > t WĂůůŝĂƚŝǀĞĐĂƌĞƉƌŽŐƌĂŵ h^ ϯϳ͕ϱϬϬ ϴϯ͕ϰϬϬ͕ϬϬϬ > t WĂůůŝĂƚŝǀĞĐĂƌĞƉƌŽŐƌĂŵ h^ ϭ͕ϱϬϯ ϯ͕ϯϰϯ͕ϬϬϬ > t WĂůůŝĂƚŝǀĞĐĂƌĞƉƌŽŐƌĂŵ h^ ϯϳ͕ϱϬϬ ϴϯ͕ϰϬϬ͕ϬϬϬ > t dƌĂŝŶŝŶŐWƌŝŵĂƌLJ,ĞĂůƚŚĂƌĞĚƵĐĂƚŽƌƐ h^ ϭϬ͕ϭϮϭ ϮϮ͕ϱϭϬ͕ϬϬϬ > t dƌĂŝŶŝŶŐWƌŝŵĂƌLJ,ĞĂůƚŚĂƌĞĚƵĐĂƚŽƌƐ h^ ϭϬ͕ϭϮϭ ϮϮ͕ϱϬϵ͕ϬϬϬ > t dƌĂŝŶŝŶŐWƌŝŵĂƌLJ,ĞĂůƚŚĂƌĞĚƵĐĂƚŽƌƐ h^ ϭϬ͕ϭϮϭ ϮϮ͕ϱϭϬ͕ϬϬϬ > t tŚĞƌĞŶĞĞĚĞĚŵŽƐƚ h^ ϭ͕ϳϱϬ ϯ͕ϴϵϮ͕ϬϬϬ > t tŚĞƌĞŶĞĞĚĞĚŵŽƐƚ h^ ϭϬϱ Ϯϯϰ͕ϬϬϬ > D EŬŽĂƌĂŶŐĂ,ŽƐƉŝƚĂůWĂůůŝĂƚŝǀĞĂƌĞ h^ ϭϮ͕Ϭϯϴ Ϯϲ͕ϳϳϯ͕ϬϬϬ > D EŬŽĂƌĂŶŐĂ,ŽƐƉŝƚĂůWĂůůŝĂƚŝǀĞĂƌĞ h^ ϭϱ͕Ϭϯϴ ϯϯ͕ϰϰϱ͕ϬϬϬ > D EŬŽĂƌĂŶŐĂ,ŽƐƉŝƚĂůWĂůůŝĂƚŝǀĞĂƌĞ h^ ϭϱ͕ϰϬϬ ϯϰ͕ϮϱϬ͕ϬϬϬ > D EŬŽĂƌĂŶŐĂ,ŽƐƉŝƚĂůWĂůůŝĂƚŝǀĞĂƌĞ h^ ϳϬϬ ϭ͕ϱϱϳ͕ϬϬϬ >  ƌ͘ƌŝĂŶ h^ ϲϬϬ ϭ͕ϯϯϰ͕ϬϬϬ >  <ŝƐĂƌĂǁĞ^ĞŵŝŶĂƌLJĂŶĚDĂůĂƌŝĂ 'ƌĂŶƚ>ĂŬĞƐ^LJŶŽĚ h^ ϱ͕ϯϲϭ ϭϭ͕ϵϮϯ͕ϬϬϬ >  <ŝƐĂƌĂǁĞ^ĞŵŝŶĂƌLJĂŶĚDĂůĂƌŝĂ 'ƌĂŶƚ>ĂŬĞƐ^LJŶŽĚ h^ ϵ͕ϴϭϰ Ϯϭ͕ϴϮϲ͕ϬϬϬ >  DŬƵnjĂ͕<ŝƐĂƌǁĞ͕DĂůĂƌŝĂ h^ ϱ͕ϳϵϮ ϭϮ͕ϴϴϭ͕ϬϬϬ >  DŬƵnjĂ͕<ŝƐĂƌǁĞ͕DĂůĂƌŝĂ h^ ϭ͕ϱϴϰ ϯ͕ϱϮϯ͕ϬϬϬ > E ƌƵƐŚĂŝŽĐĞƐĞ h^ ϵϬϬ Ϯ͕ϬϬϮ͕ϬϬϬ > E ŽŵŵƵŶŝƚLJ,ĞĂůƚŚDǁĂŶŐĂnjĂ h^ ϯ͕ϮϱϬ ϳ͕ϮϮϴ͕ϬϬϬ > E ŽŵŵƵŶŝƚLJ,ĞĂůƚŚDǁĂŶŐĂnjĂ h^ ϯ͕ϮϱϬ ϳ͕ϮϮϴ͕ϬϬϬ > E ŽŵŵƵŶŝƚLJ,ĞĂůƚŚDǁĂŶŐĂnjĂ h^ ϯ͕ϮϱϬ ϳ͕ϮϮϴ͕ϬϬϬ > E ĚƵĐĂƚŝŽŶĨŽƌWĂƌƚŶĞƌƐŚŝƉDǁĂŶŐĂnjĂ h^ ϯ͕ϱϭϱ ϳ͕ϴϭϳ͕ϬϬϬ > E ĚƵĐĂƚŝŽŶĨŽƌWĂƌƚŶĞƌƐŚŝƉDǁĂŶŐĂnjĂ h^ ϯ͕ϱϭϱ ϳ͕ϴϭϳ͕ϬϬϬ > E ĚƵĐĂƚŝŽŶ<ĞƚƵŵďĞŝŶĞ h^ ϭ͕ϯϬϬ Ϯ͕ϴϵϭ͕ϬϬϬ > E ĚƵĐĂƚŝŽŶ<ĞƚƵŵďĞŝŶĞ h^ ϭ͕ϯϯϬ Ϯ͕ϵϱϴ͕ϬϬϬ > E ĚƵĐĂƚŝŽŶ<ĞƚƵŵďĞŝŶĞ h^ Ϯ͕ϯϭϱ ϱ͕ϭϰϵ͕ϬϬϬ > E ĚƵĐĂƚŝŽŶ<ĞƚƵŵďĞŝŶĞ h^ ϲϭϱ ϭ͕ϯϲϴ͕ϬϬϬ > E ĚƵĐĂƚŝŽŶĨŽƌWĂƌƚŶĞƌƐŚŝƉDǁĂŶŐĂnjĂ h^ ϯ͕ϱϭϱ ϳ͕ϴϭϳ͕ϬϬϬ > E /ƉĂŐĂůĂWĂƌŝƐŚtĂŝƚŝŶĨŽƌŵĂƚŝŽŶ h^ ϰϭϵ ϵϯϭ͕ϬϬϬ > E DĂĂƐĂŝĞĚǁŽƌŬ h^ ϯϬ ϲϳ͕ϬϬϬ > E DĂĂƐĂŝĞĚǁŽƌŬ h^ ϯϮ͕ϬϬϬ ϳϭ͕ϭϲϴ͕ϬϬϬ > E DĂĂƐĂŝĞĚǁŽƌŬ h^ Ϯ͕ϮϭϮ ϰ͕ϵϭϵ͕ϬϬϬ > E DĂĂƐĂŝŝƐƉĞŶƐĂƌLJ h^ ϭ͕ϲϯϳ ϯ͕ϲϰϭ͕ϬϬϬ > E E h^ ϱ͕ϲϮϵ ϭϮ͕ϱϭϵ͕ϬϬϬ > E E h^ ϰ͕Ϭϲϱ ϵ͕ϬϰϬ͕ϬϬϬ > E DĂƌĂŶŐƵ,ŽƐƉŝƚĂů,ŽƐƉŝĐĞ h^ ϰ͕ϱϯϬ ϭϬ͕Ϭϳϱ͕ϬϬϬ > E ƵŵďƵůŝ>ƵƚŚĞƌĂŶ,ŽƐƉŝƚĂů h^ ϭ͕ϲϱϴ ϯ͕ϲϴϴ͕ϬϬϬ > E ƵŵďƵůŝ>ƵƚŚĞƌĂŶ,ŽƐƉŝƚĂů h^ ϭ͕ϳϲϵ ϯ͕ϵϯϰ͕ϬϬϬ > W 'ŽŶũĂWĂůůŝĂƚŝǀĞĐĂƌĞ,ŽƐƉŝĐĞ h^ Ϯϴϯ ϲϯϬ͕ϬϬϬ > ^ 'ƵŵďŝůŽ'ŝƌůƐΘ^ĐŚŽůĂƌƐŚŝƉ h^ ϲϯϰ ϭ͕ϰϬϵ͕ϬϬϬ > ^ /ůĞŵďƵůĂ,ŽƐƉŝĐĞWĂůůŝĂƚŝǀĞ h^ ϮϮϱ ϱϬϬ͕ϬϬϬ >^LJŶŽĚ /Z /ůƵůĂWĂůůŝĂƚŝǀĞĐĂƌĞ h^ ϭϱϭ ϯϯϱ͕ϬϬϬ dŽƚĂů> h^ Ϯϵϵ͕ϯϵϵ ϲϲϱ͕ϴϲϲ͕ϬϬϬ

&>D t /ŶƚĞƌĨĂŝƚŚŝĂůŽŐƵĞ hZK ϲϭ͕Ϯϵϲ ϭϲϭ͕ϰϳϴ͕ϬϬϬ &>D t dhDͲWŝƚĂ hZK ϴϲ͕ϳϴϲ ϮϮϴ͕ϲϮϵ͕ϬϬϬ &>D >s DŝƐƐŝŽŶĂƚƚŚĞWŝůŽƚƌĞĂƐ hZK ϳϵ͕ϯϴϲ ϮϬϵ͕ϭϯϰ͕ϬϬϬ &>D >s ELJĂŬĂƚŽŝďůĞŽůůĞŐĞ hZK ϱϴ͕ϲϳϲ ϭϱϰ͕ϱϳϲ͕ϬϬϬ &>D >s ^ƉŽŶƐŽƌƐŚŝƉWƌŽŐƌĂŵĨŽƌŚŝůĚƌĞŶ hZK ϲϭ͕ϳϮϭ ϭϲϮ͕ϱϵϴ͕ϬϬϬ &>D >s zŽƵƚŚǁŽƌŬ hZK ϲϰ͕ϵϴϲ ϭϳϭ͕ϭϵϵ͕ϬϬϬ &>D /Z /ƌŝŶŐĂŚĂŶŐŝŶŐƵůƚƵƌĞƐ hZK ϰϬ͕ϬϬϬ ϭϬϱ͕ϯϳϲ͕ϬϬϬ &>D D' ĂƉĂĐŝƚLJƵůĚŝŶŐ hZK ϳ͕ϰϬϬ ϭϵ͕ϰϵϱ͕ϬϬϬ &>D D' DŽƌŽŐŽƌŽŝŽĐĞƐĞDŝƐƐŝŽŶǁŝƚŚDĂĂƐĂŝ hZK ϭϯϴ͕Ϯϱϴ ϯϲϰ͕ϮϮϳ͕ϬϬϬ &>D D' ^ƉŽŶƐŽƌƐŚŝƉWƌŽŐƌĂŵĨŽƌDĂĂƐĂŝ'ŝƌůƐ hZK ϭϮ͕ϬϬϬ ϯϭ͕ϲϭϯ͕ϬϬϬ &>D D' sƵůŶĞƌĂďůĞzŽƵƚŚ hZK ϳϮ͕ϴϳϮ ϭϵϭ͕ϵϳϰ͕ϬϬϬ &>D E ZĂŝŶďŽǁ^ĐŚŽŽů hZK ϲϬ͕ϬϬϬ ϭϱϴ͕Ϭϲϰ͕ϬϬϬ &>D ^ DĂĨŝŶŐĂKƌƉŚĂŶĂŐĞ hZK ϴ͕ϬϬϬ Ϯϭ͕Ϭϳϱ͕ϬϬϬ &>D ^>s DŝƐƐŝŽŶĂƚƚŚĞWŝůŽƚƌĞĂƐ hZK ϯϳ͕ϱϵϱ ϵϵ͕ϬϰϬ͕ϬϬϬ &>D ^>s ^ƉŽŶƐŽƌƐŚŝƉƉƌŽŐƌĂŵĨŽƌůďŝŶŽ hZK ϯϯ͕Ϭϵϱ ϴϳ͕ϭϴϱ͕ϬϬϬ &>D <ŝůǁĂdZ dZ^ hZK ϭϮϬ͕ϬϬϬ ϯϭϲ͕ϭϮϴ͕ϬϬϬ &>D <ŝƐŚĂƉƵdZ dZ^ hZK ϭϯϬ͕ϬϬϬ ϯϰϮ͕ϰϳϮ͕ϬϬϬ &>D D&^ƚĂĨĨ^ƵƉƉŽƌƚ hZK ϯϯ͕ϰϵϭ ϴϴ͕ϮϮϵ͕ϬϬϬ &>D DŽƌŽŐŽƌŽ dZ^ hZK ϭϮϬ͕ϬϬϬ ϯϭϲ͕ϭϮϴ͕ϬϬϬ &>D ^D hZK ϭ͕Ϯϰϱ͕ϱϲϮ ϯ͕Ϯϴϭ͕ϯϬϴ͕ϬϬϬ

LMC MANUAL 2018 142 >Dt E KƌŬĞƐƵŵĞƌƚ,ŽƐƉŝƚĂů Dt hZK ϯ͕ϴϮϴ ϭϬ͕Ϭϴϰ͕ϬϬϬ >Dt ^ ŽŽŬƐĨŽƌWĂƐƚŽƌƐ Dt ^ ŝĂĐŽŶŝĂĞƉĂƌƚŵĞŶƚ hZK ϴϬϬ Ϯ͕ϭϬϴ͕ϬϬϬ >Dt ^ <ŝŶĚĞƌŐĂƚĞƌŶhƚƐĂǁWƌŝŵĂƌLJ^ĐŚŽŽů hZK ϰ͕ϵϮϬ ϭϮ͕ϵϲϭ͕ϬϬϬ >Dt ^ >ƵƉĂůŝůŽ^ĞĐŽŶĚĂƌLJ^ĐŚŽŽůĨĞĞ hZK ϴ͕Ϭϯϱ Ϯϭ͕ϭϲϳ͕ϬϬϬ >Dt ^ KůŝǀĞƌDďŝůŝŶLJŝƐĐŚŽŽůĨĞĞ hZK ϯϬϬ ϳϵϬ͕ϬϬϬ >Dt ^ ^ĐŚŽŽůĨĞĞƐĨŽƌĂĐĂĚĞŵŝĐϮϬϭϳ hZK Ϯ͕ϬϬϬ ϱ͕Ϯϲϵ͕ϬϬϬ >Dt ^ dĂŶĚĂůĂŝĂĐŽŶŝǁŽƌŬ hZK ϭ͕ϳϬϬ ϰ͕ϰϳϴ͕ϬϬϬ >Dt ^ dĂŶĚĂůĂŵƉůŽLJĞĞƐZĞŶŽǀĂƚŝŽŶ hZK ϭϮ͕ϴϬϬ ϯϯ͕ϳϮϬ͕ϬϬϬ >Dt h< >ƵŐĂůĂ>ƵƚŚĞƌĂŶ,ŽƐƉŝƚĂů Dt hZK ϰϰ͕ϴϮϳ ϭϭϴ͕Ϭϵϭ͕ϬϬϬ

>t& t ,/sĂŶĚ/^ŝŵƉĂĐƚŵŝƚŝŐĂƚŝŽŶϬϭϰͲϬϭϲ ŝĂŬŽŶŝĂĂŶĚĚǀŽĐĂĐLJ hZK Ϯϭ͕ϬϬϬ ϱϱ͕ϯϮϮ͕ϬϬϬ >t& t ZŝŐŚƚƐĨŽƌW>,/sϬϭϳͲϭϵ ŝĂŬŽŶŝĂĂŶĚĚǀŽĐĂĐLJ hZK ϯϲ͕ϬϬϬ ϵϰ͕ϴϯϴ͕ϬϬϬ >t& t ZŝŐŚƚƐĨŽƌW>,/sϬϭϳͲϭϵ ŝĂŬŽŶŝĂĂŶĚĚǀŽĐĂĐLJ hZK ϯϲ͕ϬϬϬ ϵϰ͕ϴϯϴ͕ϬϬϬ >t& t DŝƐƐŝŽŶƚŽƚŚĞĞĂĨϬϭϳͲϬϭϵ DŝƐƐŝŽŶΘǀĂŶŐĞůŝƐŵ hZK ϭϲ͕ϬϬϬ ϰϮ͕ϭϱϬ͕ϬϬϬ >t& t DŝƐƐŝŽŶƚŽƚŚĞĞĂĨϬϭϳͲϬϭϵ hZK ϭϱ͕ϵϬϬ ϰϭ͕ϴϴϳ͕ϬϬϬ >t& t ^ĐŚŽůĂƌƐŚŝƉͲZĞŐŝŶĂ<ŝŵĂƌŽ hZK ϭ͕ϬϲϬ Ϯ͕ϳϵϮ͕ϬϬϬ >t& <D ůŝŶŝĐĂůWĂƐƚŽƌLJĚƵĐĂƚŝŽŶ dŚĞŽůŽŐLJ&ŽƌŵĂƚŝŽŶ hZK ϭϬ͕ϱϬϬ Ϯϳ͕ϲϲϭ͕ϬϬϬ >t& <D ůŝŶŝĐĂůWĂƐƚŽƌLJĚƵĐĂƚŝŽŶ hZK ϭϬ͕ϱϬϬ Ϯϳ͕ϲϲϭ͕ϬϬϬ dŽƚĂů>t& hZK ϭϰϲ͕ϵϲϬ ϯϴϳ͕ϭϰϵ͕ϬϬϬ

Dt E ^ƚĞƉŚĂŶLJĂŶĚĞƚŚĂŶLJ hZK ϳϳϯ Ϯ͕Ϭϯϲ͕ϬϬϬ Dt E DǁŝŬĂdŚĞŽůŽŐŝĐĂůZĞŶŽǀĂƚŝŽŶ hZK ϳϰ͕ϬϬϬ ϭϵϰ͕ϵϰϲ͕ϬϬϬ Dt ^ /ŐƵŵďŝůŽ^ĞĐŽŶĚĂƌLJ^ĐŚŽŽů hZK ϵϭ͕ϱϬϬ Ϯϰϭ͕Ϭϰϴ͕ϬϬϬ ^ƵďdŽƚĂů dŽƚĂůDt hZK ϭϲϲ͕Ϯϳϯ ϰϯϴ͕ϬϯϬ͕ϬϬϬ

^D K ŚƌŝƐƚŝĂŶĚƵĐĂƚŝŽŶĂŶĚŚŝůĚƌĞŶΖƐZŝŐŚƚƐ ^< ϲϬ͕ϬϬϬ ϭϲ͕ϲϵϮ͕ϬϬϬ ^D >s d ^< ϴϱ͕ϬϬϬ Ϯϯ͕ϲϰϳ͕ϬϬϬ ^D >s ĞĂĐŽŶtŽƌŬ ^< Ϯϳ͕ϬϬϬ ϳ͕ϱϭϭ͕ϬϬϬ ^D /Z TEE – Wenzi Program ^< ϱϬ͕ϬϬϬ ϭϯ͕ϵϭϬ͕ϬϬϬ ^D /Z d^ŽƵƚŚĞƌŶŽŶĞ ^< ϮϮϬ͕ϬϬϬ ϲϭ͕ϮϬϰ͕ϬϬϬ ^D

DKĞ  sĂƌŝŽƵƐƉƌŽũĞĐƚƐ hZK Ϯϳ͕ϱϬϬ ϳϮ͕ϰϰϲ͕ϬϬϬ DKĞ K >dŽĚŽŵĂ ĨƌŽŵ,ĂƐĞůƺŶŶĞ͕ƐƚƵĚĞŶƚƐƵƉƉŽƌƚ hZK ϭ͕ϮϬϬ ϯ͕ϭϲϭ͕ϬϬϬ DKĞ K >dŽĚŽŵĂd^ƚ͘WŚŝůŝƉƐŽůůĞŐĞ ƐƵƉƉŽƌƚϳƐƚƵĚĞŶƚƐd hZK ϱ͕ϯϬϬ ϭϯ͕ϵϲϮ͕ϬϬϬ DKĞ K >dŽĚŽŵĂdWƌŽŐƌĂŵ ^ƚƵĚĞŶƚƐƵƉƉŽƌƚ hZK ϱϬϬ ϭ͕ϯϭϳ͕ϬϬϬ DKĞ >s >s ĨƌŽŵDĞůĂŶĐŚƚŽŶ>ƺďĞĐŬ hZK ϵ͕ϮϬϬ Ϯϰ͕Ϯϯϲ͕ϬϬϬ DKĞ Dt sĂƌŝŽƵƐƉƌŽũĞĐƚƐ hZK ϭϬ͕ϭϬϬ Ϯϲ͕ϲϬϳ͕ϬϬϬ DKĞ E >d^ŽĐŝĂů^ĞƌǀŝĐĞĞƉĂƌƚŵĞŶƚ tŽŵĞŶĞŵƉŽǁĞƌŵĞŶƚWƌŽũĞĐƚ hZK ϭϰ͕ϱϵϵ ϯϴ͕ϰϲϬ͕ϬϬϬ DKĞ E >d^ŽĐŝĂů^ĞƌǀŝĐĞĞƉĂƌƚŵĞŶƚ tŽŵĞŶĞŵƉŽǁĞƌŵĞŶƚWƌŽũĞĐƚ hZK ϳ͕Ϭϴϯ ϭϴ͕ϲϱϵ͕ϬϬϬ DKĞ E WĞŶƚƌĞDŽƐŚŝtĞĞŬŽĨĂƌĞ ^/WW^ƵƉĞƌǀŝƐŝŽŶtŽƌŬƐŚŽƉ hZK ϭ͕ϮϬϬ ϯ͕ϭϲϭ͕ϬϬϬ DKĞ E WĞŶƚƌĞDŽƐŚŝͬ<D ĐůĂƐƐƌŽŽŵĨĂĐŝůŝƚŝĞƐ hZK ϱ͕ϭϴϳ ϭϯ͕ϲϲϰ͕ϬϬϬ DKĞ E >d<ŽŬĞƌŝĞ ĨƌŽŵ^ƚ͘DĂƌŬƵƐ>ƺďĞĐŬ hZK Ϯ͕ϲϮϰ ϲ͕ϵϭϰ͕ϬϬϬ DKĞ E >dDĂƐŝĂDĂŵďĂtŝĚŽǁ,ŽƵƐĞƐ ĨƌŽŵ^ƚ͘DĂƌŬƵƐ>ƺďĞĐŬ hZK Ϯ͕ϲϬϬ ϲ͕ϴϰϵ͕ϬϬϬ DKĞ E DǁŝŬĂdŚĞŽůŽŐŝĐĂůŽůůĞŐĞ >t&'ĞŶĞƌĂůDĞĞƚŝŶŐEĂŵŝďŝĂ hZK Ϯ͕ϵϲϬ ϳ͕ϳϵϴ͕ϬϬϬ DKĞ W sĂƌŝŽƵƐƉƌŽũĞĐƚƐ hZK ϭϰ͕ϵϬϬ ϯϵ͕Ϯϱϯ͕ϬϬϬ dŽƚĂůDKĞ hZK ϭϬϰ͕ϵϱϯ Ϯϳϲ͕ϰϴϳ͕ϬϬϬ 'ƌĂŶĚdŽƚĂů ϰ͕ϱϲϯ͕ϭϲϬ ϭϰ͕ϵϯϳ͕ϱϬϵ͕ϬϬϬ

>Dt ΎŶŽŵŽƌĞŝŶĨŽƌŵĂƚŝŽŶŽŶďŝůĂƚĞƌĂůůŝƐƚŽŶƚŝŵĞ Dt ΎŶŽŵŽƌĞŝŶĨŽƌŵĂƚŝŽŶŽŶďŝůĂƚĞƌĂůůŝƐƚŽŶƚŝŵĞ hD ΎŶŽŝŶĨŽƌŵĂƚŝŽŶŽŶďŝůĂƚĞƌĂůůŝƐƚ

LMC MANUAL 2018 143 >DͲ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ ŝůĂƚĞƌĂůŽŶƚƌŝďƵƚŝŽŶϮϬϭϳͲďLJhŶŝƚƐ

>D^ĞƉƚĞŵďĞƌϮϬϭϳdžĐŚĂŶŐĞƌĂƚĞŝŶd^ hZ Ϯϲϯϰ͘ϰ h^ ϮϮϮϰ ^< Ϯϳϴ͘Ϯ << ϯϱϰ͘ϯ EK< Ϯϴϰ͘ϱ

EŽƌƚŚĞƌŶ hŶŝƚ WƌŽũĞĐƚĞƚĂŝůƐ KƚŚĞƌĚĞƚĂŝůƐ ƵƌƌĞŶĐLJ ŵŽƵŶƚ ŵŽƵŶƚŝŶd^ DĞŵďĞƌ DKĞ  sĂƌŝŽƵƐƉƌŽũĞĐƚƐ hZK Ϯϳ͕ϱϬϬ ϳϮ͕ϰϰϲ͕ϬϬϬ ^ƵďdŽƚĂů Ϯϳ͕ϱϬϬ ϳϮ͕ϰϰϲ͕ϬϬϬ

K^ t ^>WWƌŽũĞĐƚ ^< ϴϬϬ͕ϬϬϬ Ϯ͕ϭϬϳ͕ϱϮϬ͕ϬϬϬ K^ t ůŝŶŝĐĂƐĞĚZĞƉƌŽĚƵĐƚŝǀĞ,ĞĂůƚŚ>ĂŶĚũƵƐƚŝĐĞ ^< ϴϬϬ͕ϬϬϬ Ϯ͕ϭϬϳ͕ϱϮϬ͕ϬϬϬ > t /ŶĐŽƵŶƚƌLJDĂƐƚĞƌ^ĐŚŽůĂƐŚŝƉ h^ ϭ͕ϳϱϬ ϯ͕ϴϵϮ͕ϬϬϬ > t DƵƐŝĐ^ĐŚŽůĂƌƐŚŝƉ h^ ϭ͕ϳϱϬ ϯ͕ϴϵϮ͕ϬϬϬ > t WĂůůŝĂƚŝǀĞĐĂƌĞƉƌŽŐƌĂŵ h^ ϭϱϭ ϯϯϱ͕ϬϬϬ > t WĂůůŝĂƚŝǀĞĐĂƌĞƉƌŽŐƌĂŵ h^ ϯϳ͕ϱϬϬ ϴϯ͕ϰϬϬ͕ϬϬϬ > t WĂůůŝĂƚŝǀĞĐĂƌĞƉƌŽŐƌĂŵ h^ ϭ͕ϮϬϰ Ϯ͕ϲϳϴ͕ϬϬϬ > t WĂůůŝĂƚŝǀĞĐĂƌĞƉƌŽŐƌĂŵ h^ ϯϳ͕ϱϬϬ ϴϯ͕ϰϬϬ͕ϬϬϬ > t WĂůůŝĂƚŝǀĞĐĂƌĞƉƌŽŐƌĂŵ h^ ϭ͕ϱϬϯ ϯ͕ϯϰϯ͕ϬϬϬ > t WĂůůŝĂƚŝǀĞĐĂƌĞƉƌŽŐƌĂŵ h^ ϯϳ͕ϱϬϬ ϴϯ͕ϰϬϬ͕ϬϬϬ > t dƌĂŝŶŝŶŐWƌŝŵĂƌLJ,ĞĂůƚŚĂƌĞĚƵĐĂƚŽƌƐ h^ ϭϬ͕ϭϮϭ ϮϮ͕ϱϭϬ͕ϬϬϬ > t dƌĂŝŶŝŶŐWƌŝŵĂƌLJ,ĞĂůƚŚĂƌĞĚƵĐĂƚŽƌƐ h^ ϭϬ͕ϭϮϭ ϮϮ͕ϱϬϵ͕ϬϬϬ > t dƌĂŝŶŝŶŐWƌŝŵĂƌLJ,ĞĂůƚŚĂƌĞĚƵĐĂƚŽƌƐ h^ ϭϬ͕ϭϮϭ ϮϮ͕ϱϭϬ͕ϬϬϬ > t tŚĞƌĞŶĞĞĚĞĚŵŽƐƚ h^ ϭ͕ϳϱϬ ϯ͕ϴϵϮ͕ϬϬϬ > t tŚĞƌĞŶĞĞĚĞĚŵŽƐƚ h^ ϭϬϱ Ϯϯϰ͕ϬϬϬ &>D t /ŶƚĞƌĨĂŝƚŚŝĂůŽŐƵĞ hZK ϲϭ͕Ϯϵϲ ϭϲϭ͕ϰϳϴ͕ϬϬϬ &>D t dhDͲWŝƚĂ hZK ϴϲ͕ϳϴϲ ϮϮϴ͕ϲϮϵ͕ϬϬϬ >t& t ,/sĂŶĚ/^ŝŵƉĂĐƚŵŝƚŝŐĂƚŝŽŶϬϭϰͲϬϭϲ ŝĂŬŽŶŝĂĂŶĚĚǀŽĐĂĐLJ hZK Ϯϭ͕ϬϬϬ ϱϱ͕ϯϮϮ͕ϬϬϬ >t& t DŝƐƐŝŽŶƚŽƚŚĞĞĂĨϬϭϳͲϬϭϵ DŝƐƐŝŽŶΘǀĂŶŐĞůŝƐŵ hZK ϭϲ͕ϬϬϬ ϰϮ͕ϭϱϬ͕ϬϬϬ >t& t DŝƐƐŝŽŶƚŽƚŚĞĞĂĨϬϭϳͲϬϭϵ hZK ϭϱ͕ϵϬϬ ϰϭ͕ϴϴϳ͕ϬϬϬ >t& t ZŝŐŚƚƐĨŽƌW>,/sϬϭϳͲϭϵ ŝĂŬŽŶŝĂĂŶĚĚǀŽĐĂĐLJ hZK ϯϲ͕ϬϬϬ ϵϰ͕ϴϯϴ͕ϬϬϬ >t& t ZŝŐŚƚƐĨŽƌW>,/sϬϭϳͲϭϵ ŝĂŬŽŶŝĂĂŶĚĚǀŽĐĂĐLJ hZK ϯϲ͕ϬϬϬ ϵϰ͕ϴϯϴ͕ϬϬϬ >t& t ^ĐŚŽůĂƌƐŚŝƉͲZĞŐŝŶĂ<ŝŵĂƌŽ hZK ϭ͕ϬϲϬ Ϯ͕ϳϵϮ͕ϬϬϬ ^ƵďdŽƚĂů ϱ͕ϮϳϬ͕ϭϳϳ͕ϬϬϬ

> D EŬŽĂƌĂŶŐĂ,ŽƐƉŝƚĂůWĂůůŝĂƚŝǀĞĂƌĞ h^ ϭϮ͕Ϭϯϴ Ϯϲ͕ϳϳϯ͕ϬϬϬ > D EŬŽĂƌĂŶŐĂ,ŽƐƉŝƚĂůWĂůůŝĂƚŝǀĞĂƌĞ h^ ϭϱ͕Ϭϯϴ ϯϯ͕ϰϰϱ͕ϬϬϬ > D EŬŽĂƌĂŶŐĂ,ŽƐƉŝƚĂůWĂůůŝĂƚŝǀĞĂƌĞ h^ ϭϱ͕ϰϬϬ ϯϰ͕ϮϱϬ͕ϬϬϬ > D EŬŽĂƌĂŶŐĂ,ŽƐƉŝƚĂůWĂůůŝĂƚŝǀĞĂƌĞ h^ ϳϬϬ ϭ͕ϱϱϳ͕ϬϬϬ ^ƵďdŽƚĂů ϵϲ͕ϬϮϱ͕ϬϬϬ

^D K ŚƌŝƐƚŝĂŶĚƵĐĂƚŝŽŶĂŶĚŚŝůĚƌĞŶΖƐZŝŐŚƚƐ ^< ϲϬ͕ϬϬϬ ϭϲ͕ϲϵϮ͕ϬϬϬ DKĞ K >dŽĚŽŵĂ ĨƌŽŵ,ĂƐĞůƺŶŶĞ͕ƐƚƵĚĞŶƚƐƵƉƉŽƌƚ hZK ϭ͕ϮϬϬ ϯ͕ϭϲϭ͕ϬϬϬ DKĞ K >dŽĚŽŵĂd^ƚ͘WŚŝůŝƉƐŽůůĞŐĞ ƐƵƉƉŽƌƚϳƐƚƵĚĞŶƚƐd hZK ϱ͕ϯϬϬ ϭϯ͕ϵϲϮ͕ϬϬϬ DKĞ K >dŽĚŽŵĂdWƌŽŐƌĂŵ ^ƚƵĚĞŶƚƐƵƉƉŽƌƚ hZK ϱϬϬ ϭ͕ϯϭϳ͕ϬϬϬ ^ƵďdŽƚĂů ϯϱ͕ϭϯϮ͕ϬϬϬ

ED  dhZŽ << ϲϬ͕ϬϬϬ Ϯϭ͕Ϯϱϴ͕ϬϬϬ ED  ĂŶnjŝďĂƌ/ŶƚĞƌĨĂŝƚŚĞŶƚƌĞ << ϵϴ͕ϰϯϮ ϯϰ͕ϴϳϰ͕ϬϬϬ >  ƌ͘ƌŝĂŶ h^ ϲϬϬ ϭ͕ϯϯϰ͕ϬϬϬ >  <ŝƐĂƌĂǁĞ^ĞŵŝŶĂƌLJĂŶĚDĂůĂƌŝĂ 'ƌĂŶƚ>ĂŬĞƐ^LJŶŽĚ h^ ϱ͕ϯϲϭ ϭϭ͕ϵϮϯ͕ϬϬϬ >  <ŝƐĂƌĂǁĞ^ĞŵŝŶĂƌLJĂŶĚDĂůĂƌŝĂ 'ƌĂŶƚ>ĂŬĞƐ^LJŶŽĚ h^ ϵ͕ϴϭϰ Ϯϭ͕ϴϮϲ͕ϬϬϬ >  DŬƵnjĂ͕<ŝƐĂƌǁĞ͕DĂůĂƌŝĂ h^ ϱ͕ϳϵϮ ϭϮ͕ϴϴϭ͕ϬϬϬ >  DŬƵnjĂ͕<ŝƐĂƌǁĞ͕DĂůĂƌŝĂ h^ ϭ͕ϱϴϰ ϯ͕ϱϮϯ͕ϬϬϬ ^ƵďdŽƚĂů ϭϬϳ͕ϲϭϵ͕ϬϬϬ

&>D >s DŝƐƐŝŽŶĂƚƚŚĞWŝůŽƚƌĞĂƐ hZK ϳϵ͕ϯϴϲ ϮϬϵ͕ϭϯϰ͕ϬϬϬ &>D >s ELJĂŬĂƚŽŝďůĞŽůůĞŐĞ hZK ϱϴ͕ϲϳϲ ϭϱϰ͕ϱϳϲ͕ϬϬϬ &>D >s ^ƉŽŶƐŽƌƐŚŝƉWƌŽŐƌĂŵĨŽƌŚŝůĚƌĞŶ hZK ϲϭ͕ϳϮϭ ϭϲϮ͕ϱϵϴ͕ϬϬϬ &>D >s zŽƵƚŚǁŽƌŬ hZK ϲϰ͕ϵϴϲ ϭϳϭ͕ϭϵϵ͕ϬϬϬ

LMC MANUAL 2018 144 ^D >s d ^< ϴϱ͕ϬϬϬ Ϯϯ͕ϲϰϳ͕ϬϬϬ ^D >s ĞĂĐŽŶtŽƌŬ ^< Ϯϳ͕ϬϬϬ ϳ͕ϱϭϭ͕ϬϬϬ DKĞ >s >s ĨƌŽŵDĞůĂŶĐŚƚŽŶ>ƺďĞĐŬ hZK ϵ͕ϮϬϬ Ϯϰ͕Ϯϯϲ͕ϬϬϬ ^ƵďdŽƚĂů ϳϱϮ͕ϵϬϭ͕ϬϬϬ

Dt /Z ,ƵƌƵŵĂĞŶƚƌĞͲ/ůƵůĂ,ƵŵĂŶZŝŐŚƚ hZK ϯ͕ϬϬϬ ϳ͕ϵϬϯ͕ϬϬϬ Dt /Z ,ƵƌƵŵĂĞŶƚƌĞͲ/ůƵůĂ,ƵŵĂŶZŝŐŚƚ hZK ϱϭϱ ϭ͕ϯϱϳ͕ϬϬϬ Dt /Z ,ƵƌƵŵĂĞŶƚƌĞͲ/ŵĂŐĞ^ĞĐŽŶĚĂƌLJ hZK Ϯ͕ϱϬϬ ϲ͕ϱϴϲ͕ϬϬϬ Dt /Z ,ƵƌƵŵĂĞŶƚƌĞͲ,ŽƵƐĞĐŽŵƉĞŶƐĂƚŝŽŶƉĞŶƐŝŽŶ hZK ϳ͕ϴϬϬ ϮϬ͕ϱϰϴ͕ϬϬϬ Dt /Z ,ƵƌƵŵĂĞŶƚƌĞͲZƵŶŶŝŶŐĐŽƐƚ hZK ϱ͕ϱϬϬ ϭϰ͕ϰϴϵ͕ϬϬϬ Dt /Z ,ƵƌƵŵĂĞŶƚƌĞͲtĂƚĞƌƚĂŶŬƌƵŶŶŝŶŐĐŽƐƚ hZK ϴ͕ϰϬϬ ϮϮ͕ϭϮϵ͕ϬϬϬ Dt /Z DƵĨŝŶĚŝ'ŝƌůƐ^ĐŚŽŽů hZK ϱϬϬ ϭ͕ϯϭϳ͕ϬϬϬ >E /Z DŝƐƐŝŽŶĂŶĚǀĂŶŐĞůŝƐŵ << ϮϰϬ͕ϬϬϬ ϴϱ͕ϬϯϮ͕ϬϬϬ >^LJŶŽĚ /Z /ůƵůĂWĂůůŝĂƚŝǀĞĐĂƌĞ h^ ϭϱϭ ϯϯϱ͕ϬϬϬ &>D /Z /ƌŝŶŐĂŚĂŶŐŝŶŐƵůƚƵƌĞƐ hZK ϰϬ͕ϬϬϬ ϭϬϱ͕ϯϳϲ͕ϬϬϬ ^D /Z TEE – Wenzi Program ^< ϱϬ͕ϬϬϬ ϭϯ͕ϵϭϬ͕ϬϬϬ ^D /Z d^ŽƵƚŚĞƌŶŽŶĞ ^< ϮϮϬ͕ϬϬϬ ϲϭ͕ϮϬϰ͕ϬϬϬ ^ƵďdŽƚĂů ϯϰϬ͕ϭϴϲ͕ϬϬϬ

K^ < ĚŽůĞƐĐĞŶƚŐŝƌůƐĞŵƉŽǁĞƌŵĞŶƚ ^< ϮϬϬ͕ϬϬϬ ϱϮϲ͕ϴϴϬ͕ϬϬϬ K^ < <ZĞͲĨĨŽƌĞƐƚĂƚŝŽŶΘŶǀŝƌŽŵĞŶƚƉƌŽŐƌĂŵ ^< ϰϮϱ͕ϬϬϬ ϭ͕ϭϭϵ͕ϲϮϬ͕ϬϬϬ ED < /^ŽŶƚƌŽůWƌŽũĞĐƚ << ϭϲϲ͕ϯϮϬ ϱϴ͕ϵϮϳ͕ϬϬϬ ED < ŝĂĐŽŶŝĂĞƉĂƌƚŵĞŶƚ << ϯϬ͕ϬϬϬ ϭϬ͕ϲϮϵ͕ϬϬϬ ED < /ŶƚĞƌĨĂŝƚŚWĞĂĐĞΘ:ƵƐƚŝĐĞŝĂůŽŐƵĞƐͲEŐĂƌĂŝƐƚƌŝĐƚ << ϭϭ͕ϬϬϬ ϯ͕ϴϵϳ͕ϬϬϬ ED < </ŶƚĞƌĨĂŝƚŚŝĂůŽŐƵĞ << ϯϰ͕ϬϬϬ ϭϮ͕Ϭϰϲ͕ϬϬϬ ED < DĂLJĂũĂͲ&W << ϭϵϵ͕ϭϱϴ ϳϬ͕ϱϲϮ͕ϬϬϬ ED < EŬǁĞŶĚĂŝďůĞ^ĐŚŽŽů << ϳϬ͕ϬϬϬ Ϯϰ͕ϴϬϭ͕ϬϬϬ ED < ^ĐŚŽůĂƌƐŚŝƉ << ϰϱ͕ϬϬϬ ϭϱ͕ϵϰϰ͕ϬϬϬ ED < ^ƉĞĐŝĂůĚŽŶĂƚĞĚĨƵŶĚƐ͗ŽŽŬƐĨŽƌĨƌŝĐĂŶŐŝƌůƐ << ϭ͕ϴϬϬ ϲϯϴ͕ϬϬϬ ED < ^ƉĞĐŝĂůĚŽŶŽƚĞĚĨƵŶĚƐĨŽƌ<ĂƐŚĞƐŚĞWĂƌŝƐŚ << ϵ͕ϵϯϮ ϯ͕ϱϭϵ͕ϬϬϬ ED < ^ƵŶĚĂLJ^ĐŚŽŽůtŽŵĞŶΘƐƚĞǁĂƌĚƐŚŝƉŝŶϯĚŝƐƚƌŝĐƚƐ << ϭϱϭ͕ϭϱϬ ϱϯ͕ϱϱϮ͕ϬϬϬ ^ƵďdŽƚĂů ϭ͕ϵϬϭ͕Ϭϭϱ͕ϬϬϬ

K^ <D ůŝŶŝĐĂůWĂƐƚŽƌLJĚƵĐĂƚŝŽŶWƌŽŐƌĂŵ ^< ϱϬϬ͕ϬϬϬ ϭ͕ϯϭϳ͕ϮϬϬ͕ϬϬϬ >t& <D ůŝŶŝĐĂůWĂƐƚŽƌLJĚƵĐĂƚŝŽŶ dŚĞŽůŽŐLJ&ŽƌŵĂƚŝŽŶ hZK ϭϬ͕ϱϬϬ Ϯϳ͕ϲϲϭ͕ϬϬϬ >t& <D ůŝŶŝĐĂůWĂƐƚŽƌLJĚƵĐĂƚŝŽŶ hZK ϭϬ͕ϱϬϬ Ϯϳ͕ϲϲϭ͕ϬϬϬ ^ƵďdŽƚĂů ϭ͕ϯϳϮ͕ϱϮϮ͕ϬϬϬ

Dt ƵƚŚĞƌĂŶ,ŽƐƉŝƚĂů hZK Ϯ͕ϵϲϬ ϳ͕ϳϵϴ͕ϬϬϬ Dt ƵƚŚĞƌĂŶ,ŽƐƉŝƚĂůĨŽƌƌƵŐƐ hZK ϮϬ͕ϬϬϬ ϱϮ͕ϲϴϴ͕ϬϬϬ Dt ƵƚŚĞƌĂŶ,ŽƐƉŝƚĂů/dWƌŽũĞĐƚ hZK ϳ͕ϬϬϬ ϭϴ͕ϰϰϭ͕ϬϬϬ Dt

&>D D' ĂƉĂĐŝƚLJƵůĚŝŶŐ hZK ϳ͕ϰϬϬ ϭϵ͕ϰϵϱ͕ϬϬϬ &>D D' DŽƌŽŐŽƌŽŝŽĐĞƐĞDŝƐƐŝŽŶǁŝƚŚDĂĂƐĂŝ hZK ϭϯϴ͕Ϯϱϴ ϯϲϰ͕ϮϮϳ͕ϬϬϬ &>D D' ^ƉŽŶƐŽƌƐŚŝƉWƌŽŐƌĂŵĨŽƌDĂĂƐĂŝ'ŝƌůƐ hZK ϭϮ͕ϬϬϬ ϯϭ͕ϲϭϯ͕ϬϬϬ &>D D' sƵůŶĞƌĂďůĞzŽƵƚŚ hZK ϳϮ͕ϴϳϮ ϭϵϭ͕ϵϳϰ͕ϬϬϬ ^ƵďdŽƚĂů ϲϬϳ͕ϯϬϵ͕ϬϬϬ

DKĞ Dt sĂƌŝŽƵƐƉƌŽũĞĐƚƐ hZK ϭϬ͕ϭϬϬ Ϯϲ͕ϲϬϳ͕ϬϬϬ ^ƵďdŽƚĂů Ϯϲ͕ϲϬϳ͕ϬϬϬ

> E ƌƵƐŚĂŝŽĐĞƐĞ h^ ϵϬϬ Ϯ͕ϬϬϮ͕ϬϬϬ > E ŽŵŵƵŶŝƚLJ,ĞĂůƚŚDǁĂŶŐĂnjĂ h^ ϯ͕ϮϱϬ ϳ͕ϮϮϴ͕ϬϬϬ > E ŽŵŵƵŶŝƚLJ,ĞĂůƚŚDǁĂŶŐĂnjĂ h^ ϯ͕ϮϱϬ ϳ͕ϮϮϴ͕ϬϬϬ > E ŽŵŵƵŶŝƚLJ,ĞĂůƚŚDǁĂŶŐĂnjĂ h^ ϯ͕ϮϱϬ ϳ͕ϮϮϴ͕ϬϬϬ > E ĚƵĐĂƚŝŽŶĨŽƌWĂƌƚŶĞƌƐŚŝƉDǁĂŶŐĂnjĂ h^ ϯ͕ϱϭϱ ϳ͕ϴϭϳ͕ϬϬϬ > E ĚƵĐĂƚŝŽŶĨŽƌWĂƌƚŶĞƌƐŚŝƉDǁĂŶŐĂnjĂ h^ ϯ͕ϱϭϱ ϳ͕ϴϭϳ͕ϬϬϬ > E ĚƵĐĂƚŝŽŶ<ĞƚƵŵďĞŝŶĞ h^ ϭ͕ϯϬϬ Ϯ͕ϴϵϭ͕ϬϬϬ > E ĚƵĐĂƚŝŽŶ<ĞƚƵŵďĞŝŶĞ h^ ϭ͕ϯϯϬ Ϯ͕ϵϱϴ͕ϬϬϬ > E ĚƵĐĂƚŝŽŶ<ĞƚƵŵďĞŝŶĞ h^ Ϯ͕ϯϭϱ ϱ͕ϭϰϵ͕ϬϬϬ > E ĚƵĐĂƚŝŽŶ<ĞƚƵŵďĞŝŶĞ h^ ϲϭϱ ϭ͕ϯϲϴ͕ϬϬϬ > E ĚƵĐĂƚŝŽŶĨŽƌWĂƌƚŶĞƌƐŚŝƉDǁĂŶŐĂnjĂ h^ ϯ͕ϱϭϱ ϳ͕ϴϭϳ͕ϬϬϬ > E /ƉĂŐĂůĂWĂƌŝƐŚtĂŝƚŝŶĨŽƌŵĂƚŝŽŶ h^ ϰϭϵ ϵϯϭ͕ϬϬϬ

LMC MANUAL 2018 145 > E DĂĂƐĂŝĞĚǁŽƌŬ h^ ϯϬ ϲϳ͕ϬϬϬ > E DĂĂƐĂŝĞĚǁŽƌŬ h^ ϯϮ͕ϬϬϬ ϳϭ͕ϭϲϴ͕ϬϬϬ > E DĂĂƐĂŝĞĚǁŽƌŬ h^ Ϯ͕ϮϭϮ ϰ͕ϵϭϵ͕ϬϬϬ > E DĂĂƐĂŝŝƐƉĞŶƐĂƌLJ h^ ϭ͕ϲϯϳ ϯ͕ϲϰϭ͕ϬϬϬ > E E h^ ϱ͕ϲϮϵ ϭϮ͕ϱϭϵ͕ϬϬϬ > E E h^ ϰ͕Ϭϲϱ ϵ͕ϬϰϬ͕ϬϬϬ >Dt E KƌŬĞƐƵŵĞƌƚ,ŽƐƉŝƚĂů Dt hZK ϯ͕ϴϮϴ ϭϬ͕Ϭϴϰ͕ϬϬϬ Dt E ^ƚĞƉŚĂŶLJĂŶĚĞƚŚĂŶLJ hZK ϳϳϯ Ϯ͕Ϭϯϲ͕ϬϬϬ DKĞ E >d^ŽĐŝĂů^ĞƌǀŝĐĞĞƉĂƌƚŵĞŶƚ tŽŵĞŶĞŵƉŽǁĞƌŵĞŶƚWƌŽũĞĐƚ hZK ϭϰ͕ϱϵϵ ϯϴ͕ϰϲϬ͕ϬϬϬ DKĞ E >d^ŽĐŝĂů^ĞƌǀŝĐĞĞƉĂƌƚŵĞŶƚ tŽŵĞŶĞŵƉŽǁĞƌŵĞŶƚWƌŽũĞĐƚ hZK ϳ͕Ϭϴϯ ϭϴ͕ϲϱϵ͕ϬϬϬ ^ƵďdŽƚĂů Ϯϯϭ͕ϬϮϳ͕ϬϬϬ

> E DĂƌĂŶŐƵ,ŽƐƉŝƚĂů,ŽƐƉŝĐĞ h^ ϰ͕ϱϯϬ ϭϬ͕Ϭϳϱ͕ϬϬϬ Dt E DǁŝŬĂdŚĞŽůŽŐŝĐĂůZĞŶŽǀĂƚŝŽŶ hZK ϳϰ͕ϬϬϬ ϭϵϰ͕ϵϰϲ͕ϬϬϬ DKĞ E WĞŶƚƌĞDŽƐŚŝtĞĞŬŽĨĂƌĞ ^/WW^ƵƉĞƌǀŝƐŝŽŶtŽƌŬƐŚŽƉ hZK ϭ͕ϮϬϬ ϯ͕ϭϲϭ͕ϬϬϬ DKĞ E WĞŶƚƌĞDŽƐŚŝͬ<D ĐůĂƐƐƌŽŽŵĨĂĐŝůŝƚŝĞƐ hZK ϱ͕ϭϴϳ ϭϯ͕ϲϲϰ͕ϬϬϬ DKĞ E >d<ŽŬĞƌŝĞ ĨƌŽŵ^ƚ͘DĂƌŬƵƐ>ƺďĞĐŬ hZK Ϯ͕ϲϮϰ ϲ͕ϵϭϰ͕ϬϬϬ DKĞ E >dDĂƐŝĂDĂŵďĂtŝĚŽǁ,ŽƵƐĞƐ ĨƌŽŵ^ƚ͘DĂƌŬƵƐ>ƺďĞĐŬ hZK Ϯ͕ϲϬϬ ϲ͕ϴϰϵ͕ϬϬϬ DKĞ E DǁŝŬĂdŚĞŽůŽŐŝĐĂůŽůůĞŐĞ >t&'ĞŶĞƌĂůDĞĞƚŝŶŐEĂŵŝďŝĂ hZK Ϯ͕ϵϲϬ ϳ͕ϳϵϴ͕ϬϬϬ ^ƵďdŽƚĂů Ϯϰϯ͕ϰϬϳ͕ϬϬϬ

> E ƵŵďƵůŝ>ƵƚŚĞƌĂŶ,ŽƐƉŝƚĂů h^ ϭ͕ϲϱϴ ϯ͕ϲϴϴ͕ϬϬϬ > E ƵŵďƵůŝ>ƵƚŚĞƌĂŶ,ŽƐƉŝƚĂů h^ ϭ͕ϳϲϵ ϯ͕ϵϯϰ͕ϬϬϬ &>D E ZĂŝŶďŽǁ^ĐŚŽŽů hZK ϲϬ͕ϬϬϬ ϭϱϴ͕Ϭϲϰ͕ϬϬϬ ^ƵďdŽƚĂů ϭϲϱ͕ϲϴϲ͕ϬϬϬ

K^ Et ,hztĐŚŝůĚƉƌŽƚĞĐƚŝŽŶ ^< ϲϮϱ͕ϬϬϬ ϭ͕ϲϰϲ͕ϱϬϬ͕ϬϬϬ ED Et ŝďůĞ^ĐŚŽŽůEĞƚǁŽƌŬdĞĂĐŚŝŶŐΘ>ĞĂƌŶŝŶŐ << Ϯϳ͕ϬϬϬ ϵ͕ϱϲϲ͕ϬϬϬ ED Et ŽŵďĂƚŝŶŐŽŵŵƵŶŝƚLJsŝŽůĞŶĐĞWƌŽũĞĐƚ << Ϯϲϭ͕Ϭϲϵ ϵϮ͕ϰϵϳ͕ϬϬϬ ED Et ĞǀĞůŽƉŝŶŐ^ƵŶĚĂLJ^ĐŚŽŽůdKd << ϭϵ͕ϬϬϬ ϲ͕ϳϯϮ͕ϬϬϬ ED Et >ĂŶĚĞƐŬWƵƌĐŚĂƐĞƐŽĨ'W^ĂŶĚ>ĂŶĚ ĂŶŝĚĂǀŝĂED << ϱ͕ϰϬϬ ϭ͕ϵϭϯ͕ϬϬϬ ED Et ZƵŚŝũĂŝďůĞ^ĐŚŽŽů ĂŶŝĚĂǀŝĂED << ϮϬ͕ϬϱϬ ϳ͕ϭϬϰ͕ϬϬϬ ED Et ^ƉĞĐŝĂůĚŽŶĂƚĞĚĨƵŶĚƐĨŽƌEƚŽŵĂWĂƌŝƐŚ << ϯϭ͕ϱϬϬ ϭϭ͕ϭϲϬ͕ϬϬϬ ED Et tŽŵĞŶĂŶĚDĞŶ&ĂƌŵĞƌƐƉƌŽũĞĐƚ << ϮϰϬ͕ϭϬϬ ϴϱ͕Ϭϲϳ͕ϬϬϬ ^ƵďdŽƚĂů ϭ͕ϴϲϬ͕ϱϯϵ͕ϬϬϬ

> W 'ŽŶũĂWĂůůŝĂƚŝǀĞĐĂƌĞ,ŽƐƉŝĐĞ h^ Ϯϴϯ ϲϯϬ͕ϬϬϬ DKĞ W sĂƌŝŽƵƐƉƌŽũĞĐƚƐ hZK ϭϰ͕ϵϬϬ ϯϵ͕Ϯϱϯ͕ϬϬϬ ^ƵďdŽƚĂů ϯϵ͕ϴϴϯ͕ϬϬϬ

>Dt ^ ŽŽŬƐĨŽƌWĂƐƚŽƌƐ Dt ^ ŝĂĐŽŶŝĂĞƉĂƌƚŵĞŶƚ hZK ϴϬϬ Ϯ͕ϭϬϴ͕ϬϬϬ >Dt ^ <ŝŶĚĞƌŐĂƚĞƌŶhƚƐĂǁWƌŝŵĂƌLJ^ĐŚŽŽů hZK ϰ͕ϵϮϬ ϭϮ͕ϵϲϭ͕ϬϬϬ >Dt ^ >ƵƉĂůŝůŽ^ĞĐŽŶĚĂƌLJ^ĐŚŽŽůĨĞĞ hZK ϴ͕Ϭϯϱ Ϯϭ͕ϭϲϳ͕ϬϬϬ >Dt ^ KůŝǀĞƌDďŝůŝŶLJŝƐĐŚŽŽůĨĞĞ hZK ϯϬϬ ϳϵϬ͕ϬϬϬ >Dt ^ ^ĐŚŽŽůĨĞĞƐĨŽƌĂĐĂĚĞŵŝĐϮϬϭϳ hZK Ϯ͕ϬϬϬ ϱ͕Ϯϲϵ͕ϬϬϬ >Dt ^ dĂŶĚĂůĂŝĂĐŽŶŝǁŽƌŬ hZK ϭ͕ϳϬϬ ϰ͕ϰϳϴ͕ϬϬϬ >Dt ^ dĂŶĚĂůĂŵƉůŽLJĞĞƐZĞŶŽǀĂƚŝŽŶ hZK ϭϮ͕ϴϬϬ ϯϯ͕ϳϮϬ͕ϬϬϬ ^ƵďdŽƚĂů ϭϬϲ͕ϴϯϳ͕ϬϬϬ ͘ > ^ 'ƵŵďŝůŽ'ŝƌůƐΘ^ĐŚŽůĂƌƐŚŝƉ h^ ϲϯϰ ϭ͕ϰϬϵ͕ϬϬϬ > ^ /ůĞŵďƵůĂ,ŽƐƉŝĐĞWĂůůŝĂƚŝǀĞ h^ ϮϮϱ ϱϬϬ͕ϬϬϬ &>D ^ DĂĨŝŶŐĂKƌƉŚĂŶĂŐĞ hZK ϴ͕ϬϬϬ Ϯϭ͕Ϭϳϱ͕ϬϬϬ Dt ^ /ŐƵŵďŝůŽ^ĞĐŽŶĚĂƌLJ^ĐŚŽŽů hZK ϵϭ͕ϱϬϬ Ϯϰϭ͕Ϭϰϴ͕ϬϬϬ ^ƵďdŽƚĂů Ϯϲϰ͕ϬϯϮ͕ϬϬϬ

&>D ^>s DŝƐƐŝŽŶĂƚƚŚĞWŝůŽƚƌĞĂƐ hZK ϯϳ͕ϱϵϱ ϵϵ͕ϬϰϬ͕ϬϬϬ &>D ^>s ^ƉŽŶƐŽƌƐŚŝƉƉƌŽŐƌĂŵĨŽƌůďŝŶŽ hZK ϯϯ͕Ϭϵϱ ϴϳ͕ϭϴϱ͕ϬϬϬ ϭϴϲ͕ϮϮϱ͕ϬϬϬ

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LMC MANUAL 2018 147 LMC MANUAL 2018 148 LUTHERAN MISSION COOPERATION TANZANIA

Financial Manual

December 2012

1 LMC MANUAL 2018 149 TABLE OF CONTENTS

CONTENT PAGE 1. Financial Manual 3 1.1 Financial Resources 1.2 Contributions 1.3 Allocation

2. Bilateral Assistance 3

3. LMC Programme Grant 3 3.1 Budgets 3.2 Instalments 3.2.1 Operations Instalments 3.2.2 Core Programme Instalments 3.3 Monitoring of Instalments

4. Transfer of Funds 5

5. Audit Reports 5

6. Current Accounts 6

7. Purchase Orders 6

8. Special Gifts 6

9. Currency Value Adjustment 6

10. Introduction to Procedures 6

11. LMC Designated Funds 6 I. Project Procedures 11.1 LMC Plans/Projects 11.2 Availability of funds 11.3 Reporting/Monitoring 11.4 Delay in implementation

12 Project Auditing 7 12.1 Auditing Regulations 12.2 Audit Fees for projects

13 LMC – Held FUNDS 8 13.1 ODF Admin and Capacity Building Fund 13.2 ELCT Vehicle Fund 13.3 ELCT Pension Fund 13.4 ELCT Reserve Fund

ANNEX I Financial Timetable 11 ANNEX II Core Programme Request/Planning/Reporting Forms 12 ANNEX III Narrative and Financial Report Guide 14

2 LMC MANUAL 2018 150 LMC FINANCIAL MANUAL In this manual, financial resources and contributions, allocation as well as its monitoring and evaluation, will be discussed.

1.1 Financial Resources 1.1.1 The projected budget shall follow the proposed three year plan and be broken into one year intervals. 1.1.2 The financial projections shall be broken into operations and activities and be visible in the respective sector of the budget. 1.1.3 During the planning process the local contribution from the ELCT shall be stated, valued and monitored 1.1.4 The method and the means shall be developed in a manual for planning and financial management.

1.2 Contributions Financial resources shall be contributed by all members and allocated according to approved plans and priorities.

Funds shall be solicited from LMC members directly and indirectly from organisations working through LMC. Funds channelled through bilateral means shall be considered as a contribution to the LMC programmes in the spirit that they relate to the overall LMC plans.

1.3 Allocation The Round Table upon proposal of the Finance Committee shall do allocation of funds to the respective sectors of the plan.

Resource Allocation shall be administered such a way that there is sustainability and gradual increase in self-support and equity.

2. Bilateral Assistance

The LMC Secretariat shall receive annual reports from LMC members stating planned and ongoing bilateral activities to make them available for LMC planning purposes and for the LMC members. LMC requires open and transparent reporting of bilateral support among the partners to ensure adequate and appropriate planning. Corresponding information of bilateral funds from the ELCT units are required according to the respective Head Office books. This can easily be achieved by applying the financial regulation on bilateral support, which states as follows: “For programmes receiving grants from other bilateral donors, the grants should be credited to a special fund account and the funds should be transferred to the operations as and when needed.” This regulation is applicable since 01.01.1999. A report can be drawn according to this control account.

3. LMC PROGRAMME GRANT

3.1 Budgets The projected budget shall follow the three-year planning cycle and will be broken into one-year intervals.

As a matter of policy, it is agreed that a local input should be evident in every programme. The 1998 Assembly resolved that the ELCT should provide guidelines to the ELCT units, which make the local income component visible in their budget. 3 LMC MANUAL 2018 151 These budgets should show 1. Local Income 2. Other Overseas Income 3. LMC Income

The development part of the plan must be linked with the annual recurrent budgets.

Assistance is provided in the form of financial subsidies for approved ELCT core programmes and operations as presented in the annual ELCT budget according to the priorities of the ELCT. A copy of the budget material of all ELCT units is provided to the LMC through the ELCT treasury during the first quarter of the year.

Programme subsidies are requested and remain bound to specific programmes as presented in the budget. This means that the LMC subsidy is not a block grant but is allocated to various operations/programmes/institutions according to the original budget.

3.2. Instalments 3.2.1. Instalments for Operations Approved operation subsidies are sent to the ELCT units in four instalments. The first instalment in January is 25% of the total subsidy, the second in April is 35%, the third in July 20% and the fourth in October 20%. The instalments are sent from the LMC office to the unit during the month, with the expectation that the subsidy will arrive no later than the last day of the month. The four instalments are normally forwarded to the ELCT units without a specific request each time. Operations subsidies are subject to monitoring as detailed in section 3.3.

3.2.2. Core Programme Instalments  Core programme instalments must be requested by the ELCT unit from the LMC office using the Core Programme Reporting Worksheet and Planning Worksheet available as ANNEX II.  As the subsidies are earmarked to individual programmes, it is important to make sure that the subsidies are paid to the programmes concerned or that, in cases where the accounts of the programmes are kept at the Treasury, the subsidies are at the disposal of the programme without delay.

3.3 Monitoring of Instalments  ELCT units must promptly acknowledge receipt of all LMC payments.  A unit or institution is eligible for 2nd quarter and subsequent subsidy payments when a clean audit report for the year prior to the previous year is on hand. (For example, a subsidy payment for April 2013 can only be made if the audit report is on hand for the year ending 31 December 2011.)  The 3rd and 4th quarter payments can be made only if the previous year accounts have been submitted for an audit by April 30, and the ELCT Audit Department has by June 30 informed the LMC Secretariat that the accounts are ready for an audit. (For example, a unit must have submitted draft accounts for the year ending 31 December 2012 by 30 April 2013, in order to receive the third and fourth subsidy instalments for 2013.  If a programme is not implemented at all, the LMC grant shall be regarded as an advance to the unit. This amount shall be carried forward on the unit’s accounts to the following year and shall be regarded as LMC Funds.  The Auditor shall also confirm the operation of budgets with Programme implementer. This should be standard procedure.

4 LMC MANUAL 2018 152  When programmes receive grants from bilateral donors, the grants should be credited to a special fund account and the funds should be transferred to the operations when needed.  For Church Districts, the LMC grant should be credited to a payable account and expenditures would be debited to the payable account. The Auditor shall report on the utilisation of LMC Funds in the Audit management letter.  The LMC Secretariat shall release funds to a unit/programme when such Unit/programme is awarded an audit report classified as either “Unqualified Report” or “Qualified Report”. This is to be understood as “clean reports” according to LMC policy.  The LMC Secretariat is required not to release fund to unit/programme, which is awarded an audit report classified as either “Disclaimer Report” or “Adverse Report”.  If core programme funds are not requested from LMC by 30 April of the following year without a letter of explanation, it is assumed that the unit will not be able to implement the budgeted programme(s) and the core programme funds should be returned to LMC for reallocation.

4. Transfer of Funds

The programme subsidies are sent in Tanzanian shillings. There are two ways of transferring the funds: 4.1 Electronic transfer to the unit’s local bank account The LMC office initiates a request at the National Bank of Commerce - Arusha Branch, either by on-line banking, cheque deposit, or a cheque and form requesting a telegraphic transfer to the account of the ELCT unit.

4.2 A cheque may be issued and then collected by the ELCT unit Transfer charges are paid by the LMC budget of the respective year. If a unit is charged to receive the transfer by their bank, the unit should credit income for the amount transferred by LMC, and debit bank charges for the difference of the amount actually received. The preferred method of transfer for LMC, due to quality and efficiency, is the NBC on- line banking system. Therefore it is highly recommended that the units maintain accounts with NBC and regularly inform the LMC secretariat of any changes in banking information.

5. Audit Reports The LMC and the ELCT units exchange copies of their audited balance sheets and income and expense accounts. The auditing procedure and the follow-up are necessary to secure funding of programmes and projects, as the auditing system is one of the pillars of the LMC members’ cooperation.

The LMC Secretariat shall receive duly audited financial reports from members benefiting from the LMC funds and the ELCT Audit Division shall make a yearly presentation to the LMC Finance Committee/RT.

It is the responsibility of the leadership in each ELCT unit to follow the advice of the auditor and respond to the possible requests for clarification made by the LMC office.

5 LMC MANUAL 2018 153 6. Current Accounts  Each ELCT unit has a “current account” in the LMC accounting system. If a unit wishes to withhold the subsidy funds in the current account e.g. for payment of foreign purchases, it should advice the LMC office accordingly.  Interest is not paid on the balances of the current accounts and no currency value adjustment is made.  Along with the information concerning the instalment the LMC office also sends a statement of the unit’s current account including copies of the corresponding vouchers.

7. Purchase Orders The ELCT units make the purchase orders from abroad directly to the supplying agencies. The following five basic guidelines pertain to purchase orders through the LMC:  The goods ordered are for the work of the church.  The unit making an order has a credit balance in their next subsidy instalment.  An amount in Tanzania shillings, equivalent to the amount of foreign currency used for the purchase of goods from abroad, is available locally for the programmes concerned.  The treasurer of the respective ELCT unit must sign or at least be one of the signatories of the order. The LMC office needs information on the persons who are authorised to order equipment and sign the orders for the unit.  In order to process payment the LMC office must get a copy of the order made by an ELCT unit to the supplying agency.

8. Special (bilateral) Gifts  One of the objectives of the LMC secretariat is in coordinating and acting for the implementation and administration of joint LMC efforts. Therefore special gifts from the LMC member’s constituencies are handled directly by the LMC member in question.  If special gifts are transferred through LMC foreign accounts, they will be coordinated by the LMC office and forwarded to the units after conversion to the local Tanzanian currency at the prevailing LMC Exchange rate.

9. Currency Value Adjustments Monetary assets and liabilities denominated in foreign currencies are translated to Tanzanian shillings at the exchange rate ruling at the end of the financial year. Transactions denominated in foreign currencies are translated to Tanzanian Shillings at the exchange rate ruling on the date of the transaction.

10. Introduction to Procedures It is extremely important that new diocesan personnel (General Secretary, Project Secretary, Treasurer) be given an introduction into the ELCT accounting and auditing procedures and the LMC financial regulations. The release of the LMC subsidy towards new dioceses is contingent on such an introduction. The ELCT DSG Finance and Administration, the ELCT Auditor together with the LMC Staff shall carry out the introduction.

11. LMC Designated Funds

Project Procedures

11.1 LMC Plans / Projects LMC Plans or Projects are, according to ELCT procedures, presented by the ELCT units and approved by the ELCT Executive Council. Once approved by the ELCT Executive Council, the plans are then presented to LMC members for resource mobilisation. In practice, the plans have spanned a three-year planning period. Log frames and DAFs should be used. 6 LMC MANUAL 2018 154 11.2 Availability of funds Once funds for the project/programme have been allocated, the ELCT units are required to submit action plans for implementation to the LMC secretariat within a period of one month. Sufficient time will be given for communication and disbursement of funds. In some cases, the LMC member may request a copy of the DAF prior to transferring funds through LMC.

11.3 Reporting/Monitoring o During plan implementation, monitoring shall be undertaken by the ELCT unit in form of reports submitted regularly to the LMC office and the ELCT Common Work. The reporting shall follow the monitoring formats agreed-upon by the ELCT. o Subsequent project instalments shall only be paid upon receipt of a narrative report and a financial accounting report on the use of the previous instalment. o Final narrative and financial reports shall be submitted within three months after completion of the project. o A unit/institution is expected to follow the project narrative reporting and financial monitoring system as per the ELCT PME system

11.4 Delay in implementation o Delay in implementation of a project/program shall be communicated to the LMC Secretariat during the first quarter of the project/program implementation o In normal circumstances project/program delays shall only be allowed to be six month after the disbursement of funds for implementation for the first quarter has been done o If the project/program implementation has been delayed for a period of one year without prior satisfactory explanation, the LMC Secretariat shall send to the unit/institution concerned a demand for refund of the funds disbursed o The non-implemented project/program fund shall then be returned to LMC and be reallocated to plans according to LMC procedures o Failure to utilise the funds within three quarters will result in ploughing back the allocated funds to the LMC.

12. Project Auditing

12.1 Auditing Regulations – As of 01.01.1999 the following regulations are in place: o The LMC Secretariat shall provide copies of Financial and narrative reports to the auditor to assist him/her to verify funds and stocks declared in the report. o In large construction projects, the Auditor shall be required to seek the opinion of a professional engineer/valuer who shall certify the value of works executed in comparison to the funds granted to the project. o The Auditor shall also be required to audit projects funded on bilateral basis. 12.2 Audit Fees for projects o The unit is responsible for the project audit fees o The project audit is carried out in connection with the general audit of the respective ELCT unit o In case of special investigations requested by the LMC, the LMC has to bear the cost out of its budget o Unit when preparing the budgets for projects should include an item for the audit expenses.

7

LMC MANUAL 2018 155 13. LMC FUNDS

13.1 ODF Administration and Capacity Building Fund Purpose Originally a grant from an LMC Member, the ODF Administration and Capacity building fund is to avail resources for training and development of accounting and auditing personnel to improve financial governance in the ELCT. The principles of the original grant remain the same. The fund can be used to facilitate ELCT-wide changes in accounting or auditing policies, or it could be used to purchase required office equipment to enable accounting or auditing personnel to function efficiently in their jobs.

Administration of the Fund  The fund will be held in LMC accounts and reported in Tanzanian Shillings. The ODF Admin and Capacity Building fund will receive any gain or loss credited or charged to LMC-held accounts based on the Currency Value Adjustment.  All funds under are subject to an external audit in accord with NBAA regulations. LMC agrees to make available copy of the annual LMC audit report.  The LMC Secretariat will, as the custodian of funds, monitor progress on a limited basis. The ELCT agrees to make relevant documentation available.

Allocation and Release of Funds  Funds will be allocated and used according to the ELCT budget, as a portion of the LMC block grant, presented to the LMC Finance Committee and approved by the round table. The ELCT will request the LMC to release the funds during the budget year, assuming budgeted programs are implemented.  Unbudgeted funds can be approved by the ODF-DMT if a special need arises in the ELCT.

Monitoring ODF Administration and Capacity Building Instalments  Monitoring of budgeted payments will be reflected in the ELCT audited reports.  Monitoring of un-budgeted payments will require reporting by submitting copies of receipts of purchased products or services.

13.2 ELCT Vehicle Fund Purpose The ELCT Vehicle Fund is to support the procurement of vehicles for ELCT units in rotating basis according to the policy and the schedule approved by the ELCT Executive Council.

Administration of the Fund  The fund will be held in LMC accounts and reported in Tanzanian Shillings. The Vehicle Fund will receive any gain or loss credited or charged to LMC-held accounts based on the Currency Value Adjustment.  All funds under are subject to an external audit in accord with NBAA regulations. LMC agrees to make available copy of the yearly audit report.  The LMC Secretariat will, as the custodian of funds, monitor progress on a limited basis. The ELCT agrees to make relevant documentation available.

Guidelines for the ELCT Vehicle Fund  ELCT Units are required to contribute 1/3 of the total cost of vehicles purchased. This figure is estimated and reported to the October Round Table and approved as the contribution per unit for the following year. Each participating ELCT unit is required to contribute annually irrespective of replacement schedule. 8 LMC MANUAL 2018 156  ELCT Units must follow the ELCT Vehicle Maintenance and Replacement Policy.  ELCT Units are responsible for customs, clearance, and insurance charges to the settling agent.  ELCT Units are expected to purchase comprehensive insurance for the vehicle.  ELCT Units are expected to contribute to the vehicle fund by selling older vehicles.

Vehicle Fund Receipts and Payments  LMC Members contribute to the vehicle fund throughout the year.  LMC solicits quotes and orders vehicles through the lowest cost vendor.  LMC advises ELCT units when their vehicle is to be ordered and offers included options (such as colour of the vehicle) and requests that the unit confirms they are ordering a vehicle and if there are other specifications.  ELCT Units are required to pay in advance for upgrades or features that are not included in the standard ELCT specifications.  ALL VEHICLES are ordered at the same time to minimize freight costs and to receive a volume discount from Toyota.  LMC is responsible for monitoring the progress of the vehicles from the time they are ordered and advising the units accordingly when the vehicles are expected to be available.  LMC Members may choose to combine their vehicle needs with the ELCT Vehicle order in order to save money on the Toyota volume discount and shipping costs.

13.3 ELCT Pension Fund Purpose LMC receives and holds funds that are earmarked for the ELCT Pension Fund. LMC makes payments to the pension administrator per the ELCT instructions. It should be noted that the LMC office is not implementing a pension fund by tracking contributions by participants, or making distributions to recipients.

Administration of the Fund  The fund will be held in LMC accounts and reported in Tanzanian Shillings. The Pension Fund will receive any gain or loss credited or charged to LMC-held accounts based on the Currency Value Adjustment.  All funds under are subject to an external audit in accord with NBAA regulations. LMC agrees to make available copy of the yearly audit report.  The LMC Secretariat will, as the custodian of funds, monitor progress on a limited basis. The ELCT agrees to make relevant documentation available.

Guidelines for the ELCT Pension Fund  The ELCT annual contribution to the fund is included in the administrative subsidy.  LMC Members are encouraged to contribute to the pension fund to enhance ELCT employees’ quality of life in retirement.  Participants in the pension fund presented at the 2004 Round Table are ELCT Pastors, employees located at diocesan offices, and employees located at the ELCT Common Work office.  Vanguard was introduced at the 2004 Round Table as the company who will manage the ELCT Pension Fund.

13.4 ELCT Reserve Fund Purpose LMC holds the ELCT Reserve fund “in trust” for the ELCT. The guiding principles for the management of this fund are agreed per the Memorandum of Understanding signed in

9 LMC MANUAL 2018 157 Matema 28 September 1995 by Bishop Mushemba and Dr. Reinhard Veller, the former LCS Chair.

The Memorandum of Understanding States  The ELCT has every intent to make future investments in accord with the Matema Consensus.  It is part of the consensus that the value of capital will be preserved.  LCS will release the balance of the reserve fund into the full control of the ELCT  The use of the reserve funds is fully subject to generally accepted procedures on accountability and the audit rules of the ELCT.  The ELCT is free to seek advice from LMC members on technical and other issues associated with making prudent investment decisions.  This memorandum was designed with a view to strengthen and enhance the mutual relationship built on trust and confidence between the ELCT and LCS/LMC as the two parties endeavour to transform that relationship into the new “Partnership in Mission” structure.

10 LMC MANUAL 2018 158 ANNEX I Financial Timetable LMC ELCT January First instalment of First instalment of program contribution from members fund (50%) from LMC provided the accounts for the year prior to the previous have been submitted to the auditors. February Closing of Books Closing of Books LMC Board Meeting Approval of LMC Draft accounts. March ELCT Finance and Planning Submission of accounts to Committee Meetings. auditors. Auditing process starts. Submit Draft Accounts to Auditors April ELCT Executive Council Condensing ELCT Plans for Presentation to the Northern Members for resource mobilisation May Audit Department informs LMC Board that unit accounts for the previous year are ready for auditing June LMC Board Meeting

Auditor’s Report presented to LMC Board July Second instalment of Second instalment program contribution from members. fund (50%) from LMC provided previous year’s accounts have been declared ready for auditing. August September Preparations for Round Table October LMC Round Table

November Printing the LMC Manual December Sending the LMC Manual to Auditing of previous year’s members accounts completed

11 LMC MANUAL 2018 159 ANNEX II

EVANGELICAL LUTHERAN CHURCH IN TANZANIA UNIT: ______NAME OF THE PROGRAMME: ______DATE: ______

CORE PROGRAMME REPORTING WORKSHEET-From______to ______(date) Narrative report Objective(s) for this time period:

Achievement(s): (State clearly the indicators achieved, activities done and if the objective was achieved. When it was implemented, where it was implemented, who benefited and other relevant information)

Supporting documents ( receipts, list of participants etc) Remarks:

Financial report Income Budget Actual LMC: ______Other Overseas: ______Local: ______Total: ______Expenditure …………………………………… ______…………………………………… ______…………………………………… ______

Prepared by: ______(Implementer) Sign ______Approved by: General Secretary, Name______Sign ______Date______

Treasurer, Name ______Sign ______Date______

Planner, Name ______Sign ______Date______

LMC MANUAL 2018 12 160 ANNEX II

CORE PROGRAMME PLANNING WORKSHEET-From______to ______(date) Narrative plan Objective(s) for this time period:

Activities:

Remarks:

Budget the next installment Income LMC (Request): ______Other Overseas: ______Local: ______Total: ______Expenditure ……………………………………………… ______……………………………………………… ______……………………………………………… ______……………………………………………… ______……………………………………………… ______…………………………………………….... ______……………………………………………… ______

Prepared by: ______(Implementer) Sign ______Approved by: General Secretary, Name______Sign ______Date______

Treasurer, Name ______Sign ______Date______

Planner, Name ______Sign ______Date______

LMC MANUAL 2018 13 161 ANNEX III

Narrative and Financial Report Guide

Progress report / Final report (delete one option) Date of reporting:______Report period:______Project ID:______Project name:______1. Project Goal/Objectives - What were the goal/objectives? - Are there any major changes in the original plan? Why? - Was the goal/objectives achieved? If not why?

2. Project activities - What activities have been accomplished with this installment? - What activities do you expect to accomplish with the next installment?

3. Time - When was the project implemented?

4. Personnel - Who was involved in the process? (Key people)

5. Targeted group/area - Who was the targeted group? / Which was the targeted area?

6. Challenges - What were the challenges you met during the implementation process. - How do you plan to overcome those challenges?

7. Experiences/conclusions - What is your comment on the project? Indicate positive or negative experiences.

8. Documentations - In case of purchases attach copies of receipts. - In case of constructions attach photos.

LMC MANUAL 2018 162 14 Financial Report 1. Income Source Budget Amount Actual Amount LMC ______Local ______Others ______

2. Expenditure Item Budget Amount Actual Amount ______

Surplus/(Deficit) ______

- If there is a surplus what plan is in place to use it? If there is a deficit how will it be covered?

Report prepared by: Implementer, name ______Sign.______

Approved by: Diocesan Planner, name ______Sign.______

Treasurer, name ______Sign.______

Date:______

LMC MANUAL 2018 163 15 LMC MANUAL 2018 164 ŽŶƚƌĂĐƚƉĞƌŝŽĚ hŶƚŝůϮϬϮϬ hŶƚŝůϮϬϮϬ ƉƌϮϬϭϲͲƵŐϮϬϮϬ hŶƚŝůϮϬϭϵ hŶƚŝůϮϬϭϵ ϮϬϭϳͲϮϬϮϭ ϮϬϭϳͲϮϬϮϭ :ƵŶϮϬϭϳͲ:ƵŶϮϬϭϵ :ƵŶϮϬϭϳͲ:ƵŶϮϬϭϵ :ƵůϮϬϭϲͲ&ĞďϮϬϮϬ :ƵůϮϬϭϲͲ&ĞďϮϬϮϬ &ĞďϮϬϭϱͲ:ĂŶϮϬϭϴ &ĞďϮϬϭϱͲ:ĂŶϮϬϭϴ &ĞďϮϬϭϳͲ:ĂŶϮϬϮϬ ƵŐϮϬϭϲͲ:ƵůϮϬϭϵ ƵŐϮϬϭϲͲ:ƵůϮϬϭϵ ƵŐϮϬϭϳͲƵŐϮϬϮϬ hŶƚŝůϮϬϭϵ :ƵůϮϬϭϳͲ:ƵŶϮϬϭϴ ƵŐϮϬϭϲͲ:ƵůϮϬϭϵ ƵŐϮϬϭϲͲ:ƵůϮϬϭϵ KĐƚϮϬϭϳͲ^ĞƉϮϬϮϬ :ƵŶϮϬϭϳͲ:ƵůϮϬϮϭ :ƵŶϮϬϭϳͲ:ƵůϮϬϮϭ :ĂŶϮϬϭϲͲƵŐϮϬϭϵ :ĂŶϮϬϭϲͲƵŐϮϬϭϵ ƵŐϭϱͲ:ƵŶϭϴ ƵŐϭϱͲ:ƵŶϭϴ ƵŐϭϳͲ:ƵŶϭϵ ƵŐϭϳͲ:ƵŶϭϵ :ƵůϮϬϭϮͲ:ƵŶϮϬϭϴ :ƵŶϮϬϭϱͲDĂLJϮϬϭϴ :ƵŶϮϬϭϱͲDĂLJϮϬϭϴ :ƵŶϮϬϭϲͲDĂLJϮϬϮϬ :ƵŶϮϬϭϲͲDĂLJϮϬϮϬ :ĂŶϮϬϭϲͲ:ĂŶϮϬϭϴ :ĂŶϮϬϭϳͲ:ĂŶϮϬϭϵ :ĂŶϮϬϭϳͲ:ĂŶϮϬϭϵ ƵŐϮϬϭϳͲƵŐϮϬϭϵ DĂLJϮϬϭϲͲƉƌϮϬϭϵ DĂLJϮϬϭϲͲƉƌϮϬϭϵ ƉƌϮϬϭϲͲƵŐϮϬϮϬ &ŝĞůĚŽĨǁŽƌŬͬWŽƐŝƚŝŽŶ DĂŶĂŐĞƌŽĨƵůƚƵƌĂůƌƚƐĞŶƚƌĞ͕dƵŵĂŝŶŝhŶŝǀĞƌƐŝƚLJDĂŬƵŵŝƌĂ >ĞĐƚƵƌĞƌŽĨDƵƐŝĐ͕dƵŵĂŝŶŝhŶŝǀĞƌƐŝƚLJDĂŬƵŵŝƌĂ ǀĂŶŐĞůŝƐƚƚŽEŽŵĂĚŝĐdƌŝďĞƐ ZĞŐŝŽŶĂůZĞƉƌĞƐĞŶƚĂƚŝǀĞ ZĞŐŝŽŶĂůZĞƉƌĞƐĞŶƚĂƚŝǀĞ >ĞĐƚƵƌĞƌdƵŵĂŝŶŝhŶŝǀĞƌƐŝƚLJDĂŬƵŵŝƌĂ >ĞĐƚƵƌĞƌdƵŵĂŝŶŝhŶŝǀĞƌƐŝƚLJDĂŬƵŵŝƌĂ &>DZĞŐŝŽŶĂůDĂŶĂŐĞƌ͕ĞǀĞůŽƉŵĞŶƚŽŽƉĞƌĂƚŝŽŶ WŝƚĂWƌŽũĞĐƚĚǀŝƐŽƌ͕dƵŵĂŝŶŝhŶŝǀĞƌƐŝƚLJDĂŬƵŵŝƌĂ Ő͘&>DZĞŐŝŽŶĂůDĂŶĂŐĞƌ͕ĚĞǀĞůŽƉŵĞŶƚĐŽŽƉĞƌĂƚŝŽŶ &>DZĞŐŝŽŶĂůŝƌĞĐƚŽƌ ZĂĚŝŽsŽŝĐĞŽĨ'ŽƐƉĞů;ZsK'Ϳ͕ŽŵŵƵŶŝĐĂƚŝŽŶŽŶƐƵůƚĂŶƚ ZĂĚŝŽsŽŝĐĞŽĨ'ŽƐƉĞů;ZsK'Ϳ dĞĂĐŚĞƌͬ&ĂĐŝůŝƚĂƚŽƌĨŽƌŚƌŝƐƚŝĂŶĚƵĐĂƚŝŽŶ>d ^ƉĞĐŝĂůŝƐƚĨŽƌKŶŬŽůŽŐLJĂŶĚWĂůůŝĂƚŝǀĞĂƌĞ;<DͿ ^ŬŝůůĞĚWƵďůŝĐ,ĞĂůƚŚǁŽƌŬ;<DͿ >D^ĞĐƌĞƚĂƌLJ ZĞŐŝŽŶĂůZĞƉƌĞƐĞŶƚĂƚŝǀĞ WŚLJƐŝŽƚŚĞƌĂƉŝƐƚhƐĂͲZŝǀĞƌZĞŚĂďŝůŝƚĂƚŝŽŶĞƚƌĞ ĚŵŝŶŝƐƚƌĂƚŽƌĂŶĚWƌŽũĞĐƚDĂŶĂŐĞƌhƐĂͲZŝǀĞƌZĞŚĂďŝůŝƚĂƚŝŽŶĞŶƚƌĞ ĚƵĐĂƚŽƌƐƉĞĐŝĂůĐůĂƐƐhƐĂͲZŝǀĞƌZĞŚĂďŝůŝƚĂƚŝŽŶĞƚƌĞ hƐĂͲZŝǀĞƌZĞŚĂďŝůŝƚĂƚŝŽŶĞŶƚƌĞ͕^dhͲWƌŽŐƌĂŵ ǀĂŶŐĞůŝƐƚDĂƌĂZŝǀĞƌsĂůůĞLJ dĞĂĐŚĞƌĂƚ<ŝĂďĂŬĂƌŝ>ƵƚŚĞƌĂŶŝďůĞ^ĐŚŽŽů dĞĂĐŚĞƌĂƚ<ŝĂďĂŬĂƌŝ>ƵƚŚĞƌĂŶŝďůĞ^ĐŚŽŽů <ŝĂďĂŬĂƌŝŝďůĞ^ĐŚŽŽů DĂƌĂŝŽĐĞƐĞ DĂƌĂŝŽĐĞƐĞ <ŝĂďĂŬĂƌŝŝďůĞ^ĐŚŽŽů͕DĂƌĂŝŽĐĞƐĞ DĂƌĂĚŝŽĐĞƐĞ ŝƌĞĐƚŽƌĨŽƌŚƌŝƐƚŝĂŶĚƵĐĂƚŝŽŶΘŚŝůĚƌĞŶZŝŐŚƚƐ ŽŽƌĚŝŶĂƚŽƌŽĨĂŶnjŝďĂƌ/ŶƚĞƌĨĂŝƚŚĞŶƚƌĞΘZĞŐŝŽŶĂůZĞƉ͘ ŽŶƐƵůƚĂŶƚǁŝƚŚhƉĞŶĚŽ;ƐĞǁŝŶŐƐĐŚŽŽůŝŶĂŶnjŝďĂƌͿ WĂƐƚŽƌŝŶ>dĂƐƚŽĨ>ĂŬĞsŝĐƚŽƌŝĂŝŽĐĞƐĞ dŚĞŽůŽŐLJdĞĂĐŚĞƌ͕ELJĂŬĂƚŽŝďůĞŽůůĞŐĞ͕>d>s dĞĂĐŚĞƌ͕ELJĂŬĂƚŽŝďůĞŽůůĞŐĞ͕>d>s ^ŝŶĞŵĂ>ĞŽŽŽƌĚŝŶĂƚŽƌ ĚǀŝƐŽƌĨŽƌƚŚĞĞĂĐŽŶĂůtŽƌŬ dĞĂĐŚĞƌĂƚƚŚĞELJĂŬĂƚŽŝďůĞŽůůĞŐĞ WƌŽũĞĐƚĞǀĞůŽƉŵĞŶƚͬWƌŽũĞĐƚŽŽƌĚŝŶĂƚŽƌ WƐLJĐŚŽůŽŐŝĐĂůWƐLJĐŚŽƚŚĞƌĂƉŝƐƚͬdƌĂƵŵĂdŚĞƌĂƉŝƐƚ dĞĂĐŚĞƌ/ůĂŵďŝůŽůĞŝďůĞ^ĐŚŽŽů WƌŽĨĞƐƐŝŽŶĂů DƵƐŝĐŝĂŶ DƵƐŝĐŝĂŶ ŐƌŝĐƵůƚƵƌĂůĚƵ͘ WĂƐƚŽƌ tĂƚĞƌƐƉĞĐŝĂůŝƐƚ WĂƐƚŽƌͬdŚĞŽůŽŐŝĂŶ WĂƐƚŽƌͬdŚĞŽůŽŐŝĂŶ ŽŵƉƵƚĞƌ^ĐŝĞŶƚŝƐƚ dĞĂĐŚĞƌ WĂƐƚŽƌ WĂƐƚŽƌ ŽŶƐƵůƚĂŶƚ dĞĂĐŚĞƌ ^ƉĞĐŝĂůŝƐƚĨŽƌKŶŬŽůŽŐLJ WƵďůŝĐ,ĞĂůƚŚtŽƌŬĞƌ DĨƌŝĐĂŶ^ƚƵĚŝĞƐ dŚĞŽůŽŐŝĂŶ WŚLJƐŝŽƚŚĞƌĂƉŝƐƚ ĞĂĐŽŶ ĚƵĐĂƚŽƌ ^ŽĐŝĂůWĂĞĚĂŐŽŐLJ DĞĐŚĂŶŝĐ dĞĂĐŚĞƌ dŚĞŽůŽŐŝĂŶ EƵƌƐĞ ĚǀŝƐŽƌ ĚǀŝƐŽƌ /ŶƐƉĞĐƚŽƌͬƚĞĂĐŚĞƌ dĞĂĐŚĞƌ dĞĂĐŚĞƌ ŽŶƐƵůƚĂŶƚ WĂƐƚŽƌ WĂƐƚŽƌ WĂƐƚŽƌ zŽƵƚŚǁŽƌŬĞƌ ^ŽĐŝĂůǁŽƌŬĞƌ dĞĂĐŚĞƌ ƚŚŶŽůŽŐŝƐƚΘ>ĂǁLJĞƌ WƐLJĐŚŽƚŚĞƌĂƉŝƐƚ DŝĚǁŝĨĞ EĂŵĞ Dƌ͘ZĂŶĚĂůůEĞŝů^ƚƵďďƐ DƐ͘ĂƌŽů>LJŶŶ^ƚƵďďƐ ZĞǀ͘ZĂƐŵƵƐŚƌ͘ZŽĂŐĞƌ ZĞǀ͘ĞďŽƌĂŚ^ĐŚǁĞŐŵĂŶdƌŽĞƐƚĞƌ ƌ͘:ŽƐĞƉŚtŝůůŝĂŵdƌŽĞƐƚĞƌ ƌ͘DĂƌŬZŝĐŚ ƌ͘LJŶƚŚŝĂ Dƌ͘:LJƌŝdĂƉŝŽ<ĞŵƉƉĂŝŶĞŶ DƐ͘<ĂƚƌŝEŝŝƌĂŶĞŶͲ<ŝůĂƐŝ ZĞǀ͘<ĂƚƌŝdƵƵůŝĂWĂƵůŝŝŶĂ,ćƌŬƂŶĞŶ ZĞǀ͘WĞŬŬĂ:ƵŚĂŶŝ,ćƌŬƂŶĞŶ Dƌ͘DĂƌƚŝŶŚŶĞƌƚ DƐ͘>ŽƌĞŚŶĞƌƚͲƂĐŬůĞƌ DƐ͘/ŶŐƌŝĚtĂůnj ƌ͘KůŝǀĞƌ,ĞŶŬĞ DƐ͘ŶƚũĞ,ĞŶŬĞ DƐ͘<ŽƌŶĞůŝĂ<ŝůŝĂŶ ƌ͘:ŽƐĞƉŚŝŶĞ^ƵŶĚƋǀŝƐƚ DƐ͘<ĂƌŽůŝŶ^ƚĞƵĞƌ ĞĂĐŽŶdŚŽŵĂƐtŽůůŶĞƌ DƐ͘:ĞŶŶŝĨĞƌtŽůůŶĞƌ DƐ͘DŽŶŝŬĂĞŚŶŝŶŐĞƌ Dƌ͘^ŝŵŽŶZŽĂŐĞƌ DƐ͘/ŶŐĞͲDĂƌŝĞZŽĂŐĞƌ Dƌ͘ƌŝĂŶũŽĞƌŶEŝĞůƐĞŶ DƐ͘^ŝŐŶĞũŽĞƌŶEŝĞůƐĞŶ Dƌ͘<ŶƵƚ,ĊŬŽŶEŽƌĚďƆ DƐ͘ŝƌŐŝƚEŽƌĚďƆ ZĞǀ͘'ĞŝƌdŽƌĞ^ĂůŵĞůŝĚ DƐ͘DĂƌŐƵŶŶ,^ĂůŵĞůŝĚ Dƌ͘hůĨ:ƂƌŐĞŶůďĞƌƚŬćŶŐĞŶ Dƌ͘:ĂŶEŝŬŽůĂŝƌĞĚŚŽůƚ DƐ͘>ŽƚƚĞĞŶĞĚŝĐƚĞƌĞĚŚŽůƚ ZĞǀ͘<ŝƌƐƚĞŶ/ƌĞŶĞƵĐŚ ZĞǀ͘WĞƚĞƌƵĐŚ ZĞǀ͘,ĂŶŶĂDĂƌŝĂKũĂͲEŝƐƵůĂ Dƌ͘DŝŬŬŽ:ƵŚĂŶŝWLJŚƚŝůć DƐ͘WŝĂDĂƌũĂƚƚĂWLJŚƚŝůć DƐ͘hůůĂZŝƐƐĂŶĞŶ DƐ͘ŶŶĞͲŚƌŝƐƚŝŶĂĐŚƚĞƌďĞƌŐͲŽŶĞƐƐ Dƌ͘ƌƚƵƐĐŚƚĞƌďĞƌŐ DƐ͘^ƚŝŶĞŚŵƐĞŶZŽĂŐĞƌ ŐĞŶĐLJ > > >D > > > > &>D &>D &>D &>D Dt Dt Dt Dt Dt Dt K^ Dt Dt Dt Dt >D >D >D >D E>D E>D E>D E>D ^D ED ED ED ED &>D &>D &>D &>D DK DK >D Ϳ&ZKDEKZd,ZEWZdEZ^dK>d >dhŶŝƚ t t /Z t t t t t t t t t t t t t >D t D D D D DZ DZ DZ DZ DZ DZ DZ DZ K   >s >s >s >s >s >s >s >s /Z >DͲ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ ƵƌƌĞŶƚDŝƐƐŝŽŶĂƌLJWĞƌƐŽŶŶĞůZĞŐŝƐƚĞƌĂƐŽĨϭƐƚKĐƚŽďĞƌϮϬϭϳ ϭ Ϯ ϯ ϰϮ ϰ ϱ ϲ ϳ ϴ ϵ ϭϬ ϭϭ ϭϮ ϭϯ ϭϰ ϭϱ ϭϲ ϭϳ ϭϴ ϭϵ ϮϬ Ϯϭ ϮϮ Ϯϯ Ϯϰ Ϯϱ Ϯϲ Ϯϳ Ϯϴ Ϯϵ ϯϬ ϯϭ ϯϮ ϯϯ ϯϰ ϯϱ ϯϲ ϯϳ ϯϴ ϯϵ ϰϬ ϰϭ

LMC MANUAL 2018 165 ϮϬϭϯͲϮϬϭϳ ^ĞƉϮϬϭϰͲƵŐϮϬϭϵ ^ĞƉϮϬϭϰͲƵŐϮϬϭϵ KĐƚϮϬϭϰͲ^ĞƉϮϬϭϴ :ƵůϮϬϭϳͲ:ƵůϮϬϭϵ KĐƚϮϬϭϭͲKĐƚϮϬϭϳ :ƵůϮϬϭϳͲ:ƵůϮϬϭϵ KĐƚϮϬϭϭͲKĐƚϮϬϭϳ :ƵůϮϬϭϳͲ:ƵŶϮϬϮϭ :ĂŶϮϬϭϳͲKĐƚϮϬϭϳ :ƵůϮϬϭϳͲ:ƵŶϮϬϮϭ :ĂŶϮϬϭϳͲKĐƚϮϬϭϳ ^ĞƉϭϲͲEE :ƵůϮϬϭϳͲ:ƵůϮϬϭϵ ^ĞƉϮϬϭϳͲƵŐϮϬϮϬ hŶƚŝůϮϬϭϵ hŶƚŝůϮϬϭϵ hŶƚŝůϮϬϭϴ hŶƚŝůϮϬϭϴ hŶƚŝůϮϬϭϵ hŶƚŝůϮϬϭϵ ^ĞƉϮϬϭϱͲƵŐϮϬϭϴ ^ĞƉϮϬϭϱͲƵŐϮϬϭϴ ^ĞƉϮϬϭϳͲ:ƵůϮϬϮϬ ^ĞƉϮϬϭϳͲ:ƵůϮϬϮϬ ĞĐϮϬϭϳͲEŽǀϮϬϭϵ ĞĐϮϬϭϳͲEŽǀϮϬϭϵ ^ĞƉƚϮϬϭϱͲƵŐϮϬϮϭ EŽǀϮϬϭϰͲKĐƚϮϬϭϴ ^ĞƉϮϬϭϲͲƵŐϮϬϭϴ ϮϬϭϱͲϮϬϭϴ ϮϬϭϲͲϮϬϭϴ :ƵůLJϭϯͲĞdžƚĞŶĚĞĚ DĂƌϭϮͲDĂƌϭϴ DĂƌϭϮͲDĂƌϭϴ ƉƌϮϬϭϱͲƉƌϮϬϭϴ ƉƌϮϬϭϱͲƉƌϮϬϭϴ :ĂŶϭϳͲĞĐϭϵ ƵŐϮϬϭϲͲ:ƵŶϮϬϮϬ ƵŐϮϬϭϲͲ:ƵŶϮϬϮϬ ^ĞƉϮϬϭϲͲƵŐϮϬϮϬ ^ĞƉϮϬϭϲͲƵŐϮϬϮϬ ƵŐϭϲͲ:ƵŶϮϬϮϬ ƵŐϭϲͲ:ƵŶϮϬϮϬ ƵŐϭϱͲ:ƵŶϭϵ ƵŐϭϱͲ:ƵŶϭϴ ĞƌǀŝĐĂůĂŶĐĞƌWƌĞǀĞŶƚŝŽŶ ^ŽĐŝĂůtĞůĨĂƌĞĚǀŝƐŽƌ DĞĚŝĐĂůKĨĨŝĐĞƌDĂƚĞŵĂ,ŽƐƉŝƚĂů͕ /ŶƐƚƌƵĐƚŽƌͬdƵƚŽƌĂƚhDĞŶƚƌĞĨŽƌDŝƐƐŝŽŶĂŶĚ>ĞĂĚĞƌƐŚŝƉ^ƚƵĚŝĞƐ ,ĞĂůƚŚĐĂƌĞŽŽƌĚŝŶĂƚŽƌ WĂƐƚŽƌDĂƚĞŵĂ>ƵƚŚĞƌĂŶŝďůĞ^ĐŚŽŽů ĐƵŵĞŶŝĐĂůŽͲtŽƌŬĞƌŽĨ>Dt ĨƌŝĐĂŶ^ĞĐƌĞƚĂƌLJ>t& ŽƵŶƚƌLJZĞƉƌĞƐĞŶƚĂƚŝǀĞdĂŶnjĂŶŝĂ WĂƐƚŽƌĨŽƌDĂĂƐĂŝtŽƌŬ ĐƵŵĞŶŝĐĂůŽͲtŽƌŬĞƌŽĨDt ŚƵƌĐŚĞǀĞůŽƉŵĞŶƚ;tŽŵĞŶ͕^ƚĞǁĂƌĚƐŚŝƉΘ^ƵŶĚĂLJ^ĐŚŽŽůͿ WƌŽŐƌĂŵĚǀŝƐŽƌ͕ŝŽĐĞƐĞ,ĞĂĚKĨĨŝĐĞ ĐƵŵĞŶŝĐĂůŽͲtŽƌŬĞƌŽĨDt DĂŶĂŐĞŵĞŶƚŽŶƐƵůƚĂŶƚ<ZhK ĚǀŝƐŽƌĨŽƌƚŚĞĞĂĐŽŶĂůtŽƌŬ WĂƐƚŽƌĨŽƌDĂĂƐĂŝtŽƌŬDŽƌŽŐŽƌŽŝŽĐĞƐĞ WŚLJƐŝĐŝĂŶΘŽĐƚŽƌŝŶĐŚĂƌŐĞ^ĞůŝĂŶ>ƵƚŚ͘,ŽƐƉŝƚĂů ^ĞůŝĂŶ>ƵƚŚĞƌĂŶ,ŽƐƉŝƚĂů DĞĚŝĐĂůŽĐƚŽƌͬŝƐƉĞŶƐĂƌLJƌĞĂĐƚŝǀĂƚŽƌͲ<ĞƚƵŵďĞŝŶĞ <ĞƚƵŵďĞŝŶĞ DĞĚŝĐĂůŽĐƚŽƌƌƵƐŚĂ>ƵƚŚĞƌĂŶDĞĚŝĐĂůĞŶƚƌĞͬ^ĞůŝĂŶ ƌƵƐŚĂ>ƵƚŚĞƌĂŶDĞĚŝĐĂůĞŶƚƌĞͬ^ĞůŝĂŶ ƵŝůĚŝŶŐĚǀŝƐŽƌͬƌĐŚŝƚĞĐƚ>dͲEŽƚŚĞŶƚƌĂůŝŽĐĞƐĞ WƌŽũĞĐƚWƌŽũĞĐƚŽŽƌĚŝŶĂƚŽƌͲEŽƚŚĞŶƚƌĂůŝŽĐĞƐĞ ,ĞĂĚŽĨ,ĂŝsŽĐĂƚŝŽŶĂůdƌĂŝŶŝŶŐĞŶƚƌĞ ,ĂŝsŽĐĂƚŝŽŶĂůdƌĂŝŶŝŶŐĞŶƚƌĞ ,ĞĂĚŽĨ&ĂƌĂũĂŝĂĐŽŶŝĐĂůĞŶƚƌĞ ,ĞĂĚŽĨdƌĂŝŶŝŶŐWƌŽŐƌĂŵ&ĂƌĂũĂŝĂĐŽŶŝĐĂůĞŶƚƌĞ >ĞĐƚƵƌĞƌ͕DǁŝŬĂŝďůĞŽůůĞŐĞ;^ĞŶŝŽƌdžƉĞƌƚͿ >ĞĐƚƵƌĞƌ͕DǁŝŬĂdŚĞŽůŽŐŝĐĂůŽůůĞŐĞ DƵƐŝĐ>ĞĐƚƵƌĞƌ͕DǁŝŬĂdŚĞŽůŽŐLJŽůůĞŐĞ ,ĞĂĚŽĨĚŵŝŶŝƐƚƌĂƚŝŽŶ>ƵƚŝŶĚŝDĞŶƚĂů,ŽƐƉŝƚĂů >ƵƚŝŶĚŝDĞŶƚĂů,ŽƐƉŝƚĂů ŽƵŶƐĞůůŽƌΘĚŵŝŶŝƐƚƌĂƚŽƌDĞŶƚĂů,ĞĂůƚŚWƌŽŐ͘^Ğ<ŽDƵ DĞĚŝĐĂůŽĐƚŽƌEĚŽůĂŐĞ,ŽƐƉŝƚĂů EĚŽůĂŐĞ,ŽƐƉŝƚĂů͕ƵŬŽďĂ WĂƐƚŽƌͬdĞĂĐŚĞƌ<ŝĚƵŐĂůĂŝďůĞ^ĐŚŽŽů >ĞĐƚƵƌĞƌ<ŝĚƵŐĂůĂŝďůĞ^ĐŚŽŽů WĂƐƚŽƌͬDŝƐƐŝŽŶĂƌLJĂƚ^ŽƵƚŚĂƐƚĞƌŶŝŽĐĞƐĞ dĞĂŵůĞĂĚĞƌͬŝƌĞĐƚŽƌĂŶŝƐŚ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶ ĂŶŝƐŚ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶ DŝƐƐŝŽŶĂƌLJĂƌĞƐ^ĂůĂĂŵ ĚŵŝŶŝƐƚƌĂƚŝǀĞŽŽƌĚŝŶĂƚŽƌ ^ŽŵĂŝďůŝĂ͕ƌƵƐŚĂ ^ŽŵĂŝďůŝĂ͕ƌƵƐŚĂ ^ĐƌŝƉƚƵƌĞDŝƐƐŝŽŶ͕ƌƵƐŚĂ DĂƌĂŝŽĐĞƐĞ ^ŽĐŝĂůtŽƌŬĞƌ WĂƐƚŽƌ EƵƌƐĞ WĂƐƚŽƌ WĂƐƚŽƌ WĂƐƚŽƌ ĐŽŶŽŵŝƐƚ WĂƐƚŽƌ WĂƐƚŽƌ dĞĂĐŚĞƌͬŽŶƐƵůƚĂŶƚ dĞĂĐŚĞƌ WĂƐƚŽƌ ŽŶƐƵůƚĂŶƚ ^ŽĐŝĂůtŽƌŬĞƌ DĞĚŝĐĂůŽĐƚŽƌ WĂƐƚŽƌ WŚLJƐŝĐŝĂŶ ,ŽƵƐĞǁŝĨĞ WŚLJƐŝĐŝĂŶ ,ŽƵƐĞǁŝĨĞ WŚLJƐŝĐŝĂŶ ,ŽƵƐĞǁŝĨĞ ƌĐŚŝƚĞĐƚ WƌŽũĞĐƚĐŽŶƐƵůƚĂŶƚ DĂƐƚĞƌƌĂĨƚƐŵĂŶ ĞĂĐŽŶ ĞĂĐŽŶ WĂƐƚŽƌ WĂƐƚŽƌ dĞĂĐŚĞƌ ĞĂĐŽŶ ŽƵŶƐĞůůŽƌͬĚŵŝŶŝƐƚƌĂƚŽƌ DĞĚŝĐĂůŽĐƚŽƌ WĂƐƚŽƌ >ĞĐƚƵƌĞƌ WĂƐƚŽƌ ĂŬĞƌ Ͳ>ĞǀĞƐdĞĂĐŚĞƌ WĂƌĂŵĞĚŝĐ KĐĐƵƉĂƚŝŽŶĂůdŚĞƌĂƉŝƐƚ dŚĞŽůŽŐŝĂŶ KƌŐĂŶŝƐƚ DŽĂƉƉƌŽĚƵĐĞƌ ĚŝƚŽƌ Dƌ͘WĞƌKůŽĨ,ĂŶŶĞƐ^ĂŶĚĂŚů ZĞǀ͘ƌ/ƉLJĂŶĂDǁĂŵƵŐŽďŽůĞ DƐ͘EŽƌĂ<ƌŝƐƚŝŶĂ^ĂŶĚĂŚů ZĞǀ͘&ƌŝĞĚŚĞůŵ^ĐŚŝŵĂŶŽǁƐŬŝ ZĞǀ͘:ĂĐŬƐŽŶDǁĂŬŝďĂƐŝ ZĞǀ͘ƌ͘ůŝĞƐŚŝDƵŶŐƵƌĞ Dƌ͘>ŽƵŝƐtŝůůŝĂŵDŽůůĞƌĨŽƌƐ ZĞǀ͘KƐŬĂƌŝ,ŽůŵƐƚƌƂŵ ZĞǀ͘:ƵůŝĂŶĂ<ŝůĂŐǁĂ DƐ͘ŶŶĂͲDĂƌŝĞ>ĂƵĞŶƐƚĞŝŶ DƐ͘ŶŶĂͲZŝŝƚƚĂ,ŽůŵƐƚƌƂŵ ZĞǀ͘tĞƐƚŽŶDŚĞŵĂ Dƌ͘DĂƌƚŝŶDƺůůĞƌ DƐ͘,ĂŶŶĂ>ŽŶĚŽ ƌ͘,ĞŝŶŬĞ^ĐŚŝŵĂŶŽǁƐŬŝͲdŚŽŵƐŽŶ ZĞǀ͘DŝĐŚĂĞů^ĐŚůŽĞƚƚĞƌĞƌ ƌ͘DĂƌŬ>ŽŽŵŝƐ:ĂĐŽďƐŽŶ DƐ͘>ŝŶĚĂtŽŽĚǁĂƌĚ:ĂĐŽďƐŽŶ ƌ͘ĂŶŝĞů^ƚĞƉŚĞŶ&ƌŝďĞƌŐ DƐ͘ĞƚŚĂŶLJ>ŝŶĚĞůů&ƌŝďĞƌŐ ƌ͘^ƚĞǀĞŶ:ŽŚŶ^ǁĂŶƐŽŶ DƐ͘:ŽĚŝ>LJŶŶ^ǁĂŶƐŽŶ Dƌ͘ĂƐƉĂƌLJdŚŽŵĂƐ DƐ͘DŽŶŝĐĂĚĞůŚĞŝĚtĞŝĚŵĂŶŶĂƐƉĂƌLJ Dƌ͘ZĞŝŶĞƌ<ĂŵŵůĞŝƚĞƌ DƐ͘ĂƌďĂƌĂ<ĂŵŵůĞŝƚĞƌ ĞĂĐŽŶƌŵŝŶZĂƵŶŝŐŬ ĞĂĐŽŶ'ĂďƌŝĞůĞZĂƵŶŝŐŬ ZĞǀ͘hǁĞEŝƐƐĞŶ ZĞǀ͘'ĂďƌŝĞůĞDĂLJĞƌ DƐ͘/ŶŐƌŝĚ^ŝĞǀĞƌƐ ĞĂĐŽŶdŝŵKůŝǀĞƌ,ĂŵŵĞƌďĂĐŚĞƌ DƐ͘^ŝzĞƵŶ,ĂŵŵĞƌďĂĐŚĞƌ DƐ͘'ĂďƌŝĞůĞ<ƵŶĂƐ ƌ͘<ĂƐĞƌĞŬĂ>ŽůǁĂŬŽ DƐ͘DĂƐŝŬĂDĂƌŝĞ>ŽůǁĂŬŽ ZĞǀ͘'ĞƌŚĂƌĚDƵĐŬ DƐ͘DŽŶŝŬĂDƵĐŬ dŝŶĂ^ĐŚĞŝďĞŶďĞƌŐĞƌ Dƌ͘KůĞDĂůŵŐĂĂƌĚ DƐ͘>ĞŶĞDĂůŵŐĂĂƌĚ Dƌ͘WĞƌďƐĞŶ:ƆƌŐĞŶƐĞŶ DƐ͘'ƌLJƌĂŶĚƚ:ƆƌŐĞŶƐĞŶ ZĞǀ͘WŚŝůŝƉĂĐŚͲ^ǀĞŶĚƐĞŶ ZĞǀ͘WŚŝůŝƉĂĐŚͲ^ǀĞŶĚƐĞŶ Dƌ͘ZŽŐĞƌ'ŝŚůĞŵŽĞŶ DƐ͘ŶŶĞ'ŝŚůĞŵŽĞŶ ^D ^D Dt D ^ ED &>D ^ hD &>D Dt Dt > > > > > > Dt Dt Dt Dt Dt Dt DK DK DK hD hD hD hD hD Dt Dt Dt >D >D >D >D >D >D E>D E>D Ϳ&ZKD>ddKEKZd,ZEWZdEZ^ /Z hD /Z Dt >t& < D' Dt < D' Dt < D'

LMC MANUAL 2018 166 >DͲ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ ƵƌƌĞŶƚ>ŝƐƚŽĨsŽůƵŶƚĞĞƌƐĂƐŽĨϮϮ^ĞƉƚĞŵďĞƌϮϬϭϳ

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LMC MANUAL 2018 167 MATTERS FROM ELCT TO LMC BORD

MATTERS FROM DIOCESES

Iringa Diocese

Bishop Blaston Gaville was consecrated and installed on 25th May 2017 in the service that was led by the ELCT Presiding Bishop Dr. Fredrick O. Shoo. In the same service Rev. Himidi Sagga was installed Assistant to the Bishop.

Konde Diocese

On 31st August to 03rd September 2017 Konde Diocese held her General Assembly of which Bishop elect Dr. Edward Mwaikali was elected the Bishop of the Diocese.

The General Assembly also elected Rev. Geoffrey Mwakihaba to continue serving as the Assistant to the Bishop.

South Central Diocese

Retired Bishop Dr. Solomon Swallo, the first Bishop of the South-Central Diocese passed away on 16th July 2017, after a short illness. The late Bishop Dr. Solomon Swallo was laid down to rest in Bulongwa - Makete on 22th July 2017.

The 500-anniversary year of Reformation

The anniversary was successfully done national-wide at Tumaini University Makumira main campus where by almost dioceses were represented. At diocese level each diocese is commemorating by doing several activities.

LWF Conference

The LWF African Region Advocacy Training Workshop is taking place in Dar es Salaam. The workshop started from 9th -14th October 2017.

ϭ  LMC MANUAL 2018 168 MATTER FROM INVESTMENT

1. The Loan for Tumwabudu Mungu Wetu Hymn Book:

As up to 21th May 2017 TShs 230milion (2016: TShs 279milioni) remained as an outstanding balance for the TMW loan. Since January to date TShs 50milion was paid equal to 50% of the total expected of TShs 100milioni to be paid in 2017.

2. Maendeleo Bank and Uchumi Commercial Bank

The Bank is in the process of raising capital to graduate from Regional Bank to a Commercial Bank. The process is on progress where by dioceses, Church institutions and members of the Church are invited to buy shares. Retirement scheme as one of the main shareholder bought shares to maintain its position, where by shares worth TShs 300m will be purchased. The scheme is holding 4% of the shareholding.

Uchumi Commercial Bank issued a Dividend worth of TShs 4.9million from the 2016 financial year after recoding a profit of TShs 424milion (2015:632milion). Retirement Scheme converted the dividend into shares as it is the strategy to increase shareholding in the bank.

The Performance of the two banks is satisfactorily going well and therefore shareholders built confident on these two Church banks.

3. Retirement Scheme

The Retirement Scheme installed a new membership system which will maintain all members’ information. The following are advantages of the system: i) Number of members are easily known by looking at the face of the system ii) The actual liabilities are shown at the face of system iii) The retired number of the retiring members is pre-empted and therefore benefit will be prepared on time. iv) Members can get their information, including their contributions through sms and emails. v) To determine the amount of the employer 10% contribution.

Ϯ  LMC MANUAL 2018 169 ELCT HOUSING POLICIES

1. Rental charges for local personnel or missionaries should cover at least routine repairs for the units occupied. 2. Where rental charges for local staff do not cover routine repair costs, the difference will be covered by employer through the general operating budget. 3. If residential premises are rented to missionaries or non – employees 20% of annual rental income charged will be used for routine repairs to occupied units. Repairs will require approval by a building supervisor. 4. The entire rental income in each fifth year will be utilized to cover major repairs/renovations. 5. Premises rented on “commercial” basis must generate economic rent. 6. Separate bank accounts for rental income will be maintained by all ELCT units. 7. Annual routine repairs will be carried out to all staff houses and buildings of the Church. 8. Property rates must be paid annually to appropriate authorities.

Residence Categorization and Applicable terms:

There are in two categories: • Urban (City/town) • Rural. Cities: Dar-es- Salaam, Arusha, Mwanza, Dodoma & Mbeya Towns: Regional & District headquarters

Terms: 9. It is upon the sending mission/church to pay the rent, employment terms of the sending agency notwithstanding. 10. That any missionary occupying a house will be knowledgeable about the housing policy in particular regarding routine repairs and will ascertain its implementation. 11. That, where a house fails to meet the specified standards of categorization, the sending agency/church and the receiving unit will agree on acceptable charges and enter into an understanding on that matter. 12. Basic furniture – includes sofa set, dining table, stools, cupboard, bed, and kitchen facilities. It is important to note that the housing policy reflects the emerging market oriented environment in Tanzania. It is also necessary for our partners to fully participate and appreciate that the motive behind the new policy is not purely the generation of extra income but also proper maintenance of Church property.

Reasons for review:

13. The market rate of the normal houses with facilities mentioned above rose to between USD 1,500 to USD3000 in cities, and USD$1000 to USD$1,500 in Regional. 14. The USD is so volatile against other strong currency like EURO. 15. Renovation cost has a raising trend due to weakness of shilling against strong currency like Dollar and EURO which mainly used in importing material for repair.

1 LMC MANUAL 2018 170 Grading:

Residences will be graded into following grades – A, B and C.

Grade A: - 4 -5 Rooms - Basic furniture + inbuilt wardrobes - Internal water installation - Internal electrical installation - Fenced with garden - Sufficient security

Grade B:

- 3 Rooms - Basic furniture + inbuilt wardrobes - Internal electrical installation - Fenced with small garden - Sufficient security

Grade C:

- 2 Rooms - Basic furniture - Internal water installation - Internal electrical installation - Fenced - Sufficient security

Current rates:

GRADE A GRADE B GRADE C US$ US$ US$ 4 – 5 rooms 3 rooms 2 rooms Cities 400 300 250 Towns 300 250 200 Rural 250 200 150

Proposed rates:

GRADE A GRADE B GRADE C US$ US$ US$ 4 – 5 rooms 3 rooms 2 rooms Cities 500 400 300 Towns 400 300 250 Rural 300 250 200

2 LMC MANUAL 2018 171 LMC MANUAL 2018 172 >dh/d/s/^/KE  ZWKZdK&d,h/d/s/^/KE&KZd,WZ/K:EhZzdKDZϮϬϭϲ dK>DZKhEd>Dd/E'ϭϱƚŚͲϭϳƚŚKdKZϮϬϭϳ  ϭ͘ /EdZKhd/KE  “I can do all things through CHRIST who strengthened me. Philippians 4:13”  sŝƐŝŽŶ dŽďĞĐŽŵĞĂŶĞĨĨĞĐƚŝǀĞĂŶĚĞĨĨŝĐŝĞŶƚŝŶĚĞƉĞŶĚĞŶƚĚŝǀŝƐŝŽŶŽĨƚŚĞŚƵƌĐŚƚŚĂƚǁŝůůƉƌŽǀŝĚĞŵƵĐŚ ŶĞĞĚĞĚĂƐƐƵƌĂŶĐĞĂŶĚĂĚǀŝƐŽƌLJƐĞƌǀŝĐĞƐŝŶƚŚĞ>dĂŶĚŝƚƐŝŶƐƚŝƚƵƚŝŽŶƐ͘ DŝƐƐŝŽŶ WƌŽǀŝĚĞ ŚŝŐŚ ƋƵĂůŝƚLJ ƵĚŝƚ ĂŶĚ ĚǀŝƐŽƌLJ ^ĞƌǀŝĐĞƐ ƚŽ Ăůů >dͲƵŶŝƚƐ ĂŶĚ ŝƚƐ /ŶƐƚŝƚƵƚŝŽŶƐ͕ ƉƌŽŐƌĂŵŵĞƐͬƉƌŽũĞĐƚƐ ƐƉŽŶƐŽƌĞĚ ďLJ >d WĂƌƚŶĞƌƐ͕ ĨŽůůŽǁŝŶŐ ƚŚĞ /ŶƚĞƌŶĂƚŝŽŶĂů ^ƚĂŶĚĂƌĚƐ ŽŶ ƵĚŝƚŝŶŐ͕ŝŶĂƌĞůŝĂďůĞĂŶĚĞĨĨŝĐŝĞŶƚŵĂŶŶĞƌƚŚƌŽƵŐŚŚŝŐŚƋƵĂůŝƚLJĂƵĚŝƚƐĂŶĚĂĚǀŝƐŽƌLJƐĞƌǀŝĐĞƐƐŽ ƚŚĂƚŐŽŽĚŐŽǀĞƌŶĂŶĐĞĂŶĚĂĐĐŽƵŶƚĂďŝůŝƚLJƐŚĂůůďĞŵĂŝŶƚĂŝŶĞĚǁŝƚŚŝŶƚŚĞŚƵƌĐŚ  ĂĐŬŐƌŽƵŶĚ dŚĞ>dƵĚŝƚĞƉĂƌƚŵĞŶƚǁĂƐĐŚĂŶŐĞĚƚŽĂŶƵĚŝƚŝǀŝƐŝŽŶŝŶϮϬϬϰ͘dŚĞƌĞĂƐŽŶĨŽƌƚŚĞĐŚĂŶŐĞ ǁĂƐƚŽŵĂŬĞƚŚĞƵĚŝƚŝǀŝƐŝŽŶƚŽďĞŵŽƌĞŝŶĚĞƉĞŶĚĞŶƚĨƌŽŵƚŚĞ>dŵĂŶĂŐĞŵĞŶƚ͕ƐŽƚŚĂƚŝƚ ĐĂŶĐŽŶĚƵĐƚƐĂƵĚŝƚƐŽĨƚŚĞ>dŝŽĐĞƐĞƐĂŶĚŝƚƐ/ŶƐƚŝƚƵƚŝŽŶƐǁŝƚŚŽƵƚĂŶLJŝŶƚĞƌĨĞƌĞŶĐĞĨƌŽŵƚŚĞ >dŵĂŶĂŐĞŵĞŶƚ͕ĂŶĚŝŶŽƌĚĞƌƚŽŝƐƐƵĞƌĞƉŽƌƚƐǁŚŝĐŚĂƌĞŽĨƉƌŽĨĞƐƐŝŽŶĂůŶĂƚƵƌĞǁŚŝĐŚĐĂŶďĞ ƌĞůŝĞĚďLJƚŚĞ>dƐƚĂŬĞŚŽůĚĞƌƐ͘/ŶƐƚƌĞŶŐƚŚĞŶŝŶŐƚŚĞƵĚŝƚ ŝǀŝƐŝŽŶ͕ƚŚĞƵĚŝƚŽƌ'ĞŶĞƌĂůǁĂƐ ĞŵƉůŽLJĞĚŽŶϭƐƚŽĨĞĐĞŵďĞƌϮϬϬϱƚŽŚĞĂĚƚŚĞŝǀŝƐŝŽŶ͘ dŚĞƌĞĨŽƌĞƚŚĞƵĚŝƚŝǀŝƐŝŽŶŝƐĂŶ/ŶĚĞƉĞŶĚĞŶƚĞƉĂƌƚŵĞŶƚŽĨ>d͘ dŚĞƵĚŝƚŝǀŝƐŝŽŶŚĂƐŝƚƐŽǁŶďĂŶŬĂĐĐŽƵŶƚĂŶĚƉƌĞƉĂƌĞƐŝƚƐŽǁŶďƵĚŐĞƚ͕ŝƚƉƌĞƉĂƌĞƐŝƚƐŽǁŶ ĨŝŶĂŶĐŝĂů ƐƚĂƚĞŵĞŶƚƐ͕ ĂŶĚ ŝƚƐ ĂĐĐŽƵŶƚƐ ĂƌĞ ĂƵĚŝƚĞĚ ďLJ ĂŶ ŝŶĚĞƉĞŶĚĞŶƚ Ĩŝƌŵ ŽĨ ĞƌƚŝĨŝĞĚWƵďůŝĐ ĐĐŽƵŶƚĂŶƚƐ͘  ƵƚŝĞƐĂŶĚƌĞƐƉŽŶƐŝďŝůŝƚŝĞƐŽĨƚŚĞƵĚŝƚŝǀŝƐŝŽŶĂƌĞ͗ • dŽĐŽŶĚƵĐƚŶŽƌŵĂůĂŶŶƵĂůĂƵĚŝƚƐŽĨĨŝŶĂŶĐŝĂůƐƚĂƚĞŵĞŶƚƐŽĨĂůů>dŝŽĐĞƐĞƐĂŶĚƚŚĞŝƌ /ŶƐƚŝƚƵƚŝŽŶƐ ĂŶĚ ŝƐƐƵĞ ƌĞƉŽƌƚƐ ŽŶ ĂƵĚŝƚĞĚ ĨŝŶĂŶĐŝĂů ƐƚĂƚĞŵĞŶƚƐ ĂŶĚ ƌĞƉŽƌƚ ƚŽ ŵĂŶĂŐĞŵĞŶƚ ŽŶ ŵĂƚƚĞƌƐ ŽďƐĞƌǀĞĚ ĚƵƌŝŶŐ ƚŚĞ ĂƵĚŝƚƐ ĂŶĚ ƚŚĞ ƌĞĐŽŵŵĞŶĚĂƚŝŽŶƐ ƚŽ ŝŵƉƌŽǀĞƚŚĞƐŝƚƵĂƚŝŽŶ͘ • dŽ ĐŽŶĚƵĐƚ ŝŶƚĞƌŶĂů ĂƵĚŝƚƐ ŽĨ ƚŚĞ >d ,ĞĂĚƋƵĂƌƚĞƌƐ ĂŶĚ ŚĞƌ /ŶƐƚŝƚƵƚŝŽŶƐ ĂŶĚ ŝƐƐƵĞ  ƌĞƉŽƌƚƐ ŽŶ ƚŚĞ ĨŝŶĚŝŶŐƐ͕ ĂŶĚ ƌĞĐŽŵŵĞŶĚ ŽŶ ŚŽǁ ƚŽ ŝŵƉƌŽǀĞ ƚŚĞ ŝŶƚĞƌŶĂů ĐŽŶƚƌŽů  ƐLJƐƚĞŵƐ͘ • dŽĐŽŶĚƵĐƚŝŶǀĞƐƚŝŐĂƚŝŽŶĂƵĚŝƚƐĂƐŵĂLJďĞƌĞƋƵŝƌĞĚďLJŝŽĐĞƐĞƐĂŶĚƚŚĞŝƌ/ŶƐƚŝƚƵƚŝŽŶƐ͕ ĂŶĚŝƐƐƵĞƌĞƉŽƌƚƐŽĨƚŚĞĨŝŶĚŝŶŐƐĂŶĚƌĞĐŽŵŵĞŶĚĂƚŝŽŶƐ͘  dŚĞƵĚŝƚŝǀŝƐŝŽŶŶŽǁƌĞƉŽƌƚƐƚŽƚŚĞƵĚŝƚŽĂƌĚǁŚŽƐĞĚƵƚŝĞƐĂŶĚƌĞƐƉŽŶƐŝďŝůŝƚŝĞƐĂƐƉĞƌ >dŽŶƐƚŝƚƵƚŝŽŶĂƌĞ͗  • /Ŷ ĐůŽƐĞ ĐŽŶƐƵůƚĂƚŝŽŶ ǁŝƚŚ ƚŚĞ >d džĞĐƵƚŝǀĞ ŽƵŶĐŝů͕ ĂƐƐŝƐƚ ŝŶ ŚŝƌŝŶŐ ĂŶĚ ƚĂŬŝŶŐ  ĚŝƐĐŝƉůŝŶĂƌLJĂĐƚŝŽŶĂŐĂŝŶƐƚƚŚĞĂƵĚŝƚŽƌƐ͘ • dŽ ƌĞĐĞŝǀĞ ĂŶĚ ĚŝƐĐƵƐƐ ĂŶLJ ĐŽŵƉůĂŝŶƚƐ ŝŶǀŽůǀŝŶŐ ǀŝŽůĂƚŝŽŶ ŽĨ Žƌ ĚĞƉĂƌƚƵƌĞ ĨƌŽŵ  ƉƌŽĨĞƐƐŝŽŶĂůĞƚŚŝĐƐďLJĂŶĂƵĚŝƚŽƌŝŶƚŚĞĚŝǀŝƐŝŽŶ͘ • dŽĂƐƐŝƐƚƚŚĞ>dƵĚŝƚŽƌ'ĞŶĞƌĂůŝŶĚĞĨĞŶĚŝŶŐƉƌŽĨĞƐƐŝŽŶĂůĞƚŚŝĐƐƌĞůĂƚĞĚƚŽĂƵĚŝƚŝŶŐ  ĂŶĚĂĚǀŝĐĞƚŚĞdžĞĐƵƚŝǀĞŽƵŶĐŝůŽĨƚŚĞ>dĂĐĐŽƌĚŝŶŐůLJ͘ 1 LMC MANUAL 2018 173 • To receive and discuss the Audit Division’s annual reports and advise the Executive  ŽƵŶĐŝůŽĨƚŚĞ>d͘ • dŽĂƐƐŝƐƚŝŶŝŵƉƌŽǀŝŶŐƚŚĞĂĐĐŽƵŶƚŝŶŐͬĂƵĚŝƚƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞĞŶƚŝƌĞ>d͘ • dŽƵƉŚŽůĚƚŚĞŝŶĚĞƉĞŶĚĞŶĐĞŽĨƚŚĞƵĚŝƚŽƌ'ĞŶĞƌĂů͘ • dŽ ƌĞǀŝĞǁ ĂƵĚŝƚ ƌĞƉŽƌƚƐ ;ŽŶ ƐĂŵƉůĞ ďĂƐŝƐͿ ĂŶĚ ĂĚǀŝƐĞ ƚŚĞ ŝŶƐƚŝƚƵƚŝŽŶ Žƌ ŝŽĐĞƐĞƐ  ĐŽŶĐĞƌŶĞĚĂĐĐŽƌĚŝŶŐůLJ͘ • dŽ ƌĞǀŝĞǁ ƚŚĞ ƐƚĂĨĨ ĐĂƉĂĐŝƚLJ ŝŶ ƚŚĞ ƵĚŝƚ ŝǀŝƐŝŽŶ ǁŝƚŚ Ă ǀŝĞǁ ƚŽ ƌĞĐƌƵŝƚŝŶŐ ŶĞǁ Žƌ  ĚĞǀĞůŽƉŝŶŐͬƚƌĂŝŶŝŶŐĞdžŝƐƚŝŶŐƐƚĂĨĨ͘ • WĞƌŝŽĚŝĐĂůůLJ͕ƚŽƌĞǀŝĞǁƚŚĞƉĞƌĨŽƌŵĂŶĐĞŽĨƚŚĞŝǀŝƐŝŽŶĂŶĚĂĚǀŝƐĞƚŚĞdžĞĐƵƚŝǀĞŽƵŶĐŝů  ĂĐĐŽƌĚŝŶŐůLJ͘ • To advocate for the Division’s capacŝƚLJŝŶĞƋƵŝƉŵĞŶƚŝ͘Ğ͘ĐŽŵƉƵƚĞƌƐ͕ǀĞŚŝĐůĞƐ͕ĞƚĐ͘  Ϯ͘ ,hDEZ^KhZ^ddh^  dŚĞƵĚŝƚĚŝǀŝƐŝŽŶŚĂĚƚŚŝƌƚĞĞŶ;ϭϯͿƵĚŝƚ^ƚĂĨĨĂŶĚƚǁŽ;ϮͿƐƵƉƉŽƌƚŝŶŐƐƚĂĨĨĂƐƐŚŽǁŶŚĞƌĞ͘  ƵĚŝƚƐƚĂĨĨ Ϯ͘ϭ Dƌ͘͘E͘ŚŽŶũŽ–ƵĚŝƚŽƌ'ĞŶĞƌĂůͲZĞƚŝƌĞĚŽŶϯϭƐƚDĂLJϮϬϭϳ  Ϯ͘Ϯ Dƌ͘͘LJŽ–^ĞŶŝŽƌƵĚŝƚŽĨĨŝĐĞƌϭ  Ϯ͘ϯ Dƌ͘E͘DŽůůĞů–^ĞŶŝŽƌƵĚŝƚŽĨĨŝĐĞƌϭ  Ϯ͘ϰ Dƌ͘ ͘ DŚĂŶĚŽ – ^ĞŶŝŽƌ ƵĚŝƚ ŽĨĨŝĐĞƌ ϭ – ĐƚŝŶŐ ƵĚŝƚŽƌ 'ĞŶĞƌĂů ǁ͘Ğ͘Ĩ ϭƐƚ :ƵŶĞ ϮϬϭϳ  Ϯ͘ϱ Dƌ͘͘>LJŝŵŽ–^ĞŶŝŽƌƵĚŝƚŽĨĨŝĐĞƌϭ  Ϯ͘ϲ Dƌ͘ůƉŚĂ͘ůŝĂƐ–^ĞŶŝŽƌƵĚŝƚŽĨĨŝĐĞƌϮ  Ϯ͘ϳ DƐ͘KůŝǀŝĞƌ<LJĂƌĂ–ƵĚŝƚŽĨĨŝĐĞƌ  Ϯ͘ϴ DƐ͘sĞƌŽŶŝĐĂ'ŽĚĨƌĞLJ–ƵĚŝƚŽĨĨŝĐĞƌ;ŽŶDĐŽƵƌƐĞhŶŝǀĞƌƐŝƚLJŽĨĂƌĞƐ^ĂůĂĂŵͿ  Ϯ͘ϵ ƌŝĐŬDĂůůĂĐŬ–ƵĚŝƚŽĨĨŝĐĞƌ  Ϯ͘ϭϬ ZŽĚŐĞƌƐDŵďĂŐĂ–ƵĚŝƚŽĨĨŝĐĞƌ  Ϯ͘ϭϭ ^ĂŵǁĞůDŝĐŚĂĞů<ŝǀƵLJŽ–ƵĚŝƚŽƌ  Ϯ͘ϭϮ ^ĂĚŝĐŬDnjŝƌĂLJ–ƵĚŝƚŽĨĨŝĐĞƌ  Ϯ͘ϭϯ >ƵĐLJ:ĂĐŬƐŽŶ–ƐƐŝƐƚĂŶƚƵĚŝƚŽƌͬƐƐŝƐƚĂŶƚĐĐŽƵŶƚĂŶƚ  ^ƵƉƉŽƌƚŝŶŐƐƚĂĨĨ Ϯ͘ϭϰ DƐ:ƵůŝĞDďŝƐĞ–^ĞĐƌĞƚĂƌLJ  Ϯ͘ϭϰ Dƌ͘^ƚĂŶůĞLJDŽůůĞů–ƌŝǀĞƌ   

2 LMC MANUAL 2018 174 ϯ͘ ^ƚĂĨĨŽŶŝŶƚĞƌŶƐŚŝƉ  dŚĞŝǀŝƐŝŽŶŚĂĚĨŽƵƌƐƚĂĨĨŽŶŝŶƚĞƌŶƐŚŝƉĂƐĨŽůůŽǁƐ͗ ŝͿ ůĞdžDĞƐŚĂĐŬƐĞƌǀĞĚĨƌŽŵ:ĂŶƵĂƌLJϮϬϭϲƵƉƚŽƵŐƵƐƚϮϬϭϲ ŝŝͿ ƐŶĂƚŚDŐĂLJĂƐĞƌǀĞĚĨƌŽŵ:ĂŶƵĂƌLJϮϬϭϲƵƉƚŽƵŐƵƐƚϮϬϭϲ ŝŝŝͿ ŵŵĂDĂĐŚĂŶŐĞƐĞƌǀĞĚĨƌŽŵKĐƚŽďĞƌϮϬϭϲƐƚŝůůŝŶƐĞƌǀŝĐĞ ŝǀͿ WĞŶĚĂĞů^͘DƵŶŐƵƌĞƐĞƌǀĞĚĨƌŽŵ:ĂŶƵĂƌLJϮϬϭϲƚŽ:ƵŶĞϮϬϭϲĂŶĚĨƌŽŵEŽǀĞŵďĞƌϮϬϭϲ ƐƚŝůůŝŶƐĞƌǀŝĐĞ  ϯ͘ ,/sDEd^  ϮϬϭϲ ϮϬϭϱ ϯ͘ϭ ƵĚŝƚƐŽŶĞ͗ ŝͿEŽƌŵĂůĂƵĚŝƚƐϭϴϭϭϴϯ;ŝŶĐůƵĚĞĂƵĚŝƚƐŽĨ WĂƌŝƐŚĞƐĂŶĚŝƐƚƌŝĐƚƐͿ ŝŝͿ/ŶƚĞƌŶĂůĂƵĚŝƚƐϳϯ ŝŝŝͿ/ŶǀĞƐƚŝŐĂƚŝŽŶϭ dŽƚĂůϭϴϵϭϴϲ ƵƌŝŶŐƚŚĞLJĞĂƌϮϬϭϲ͕ƵĚŝƚŝǀŝƐŝŽŶĐŽŶƚŝŶƵĞĚƚŽĚŽĂƵĚŝƚƐŽĨWĂƌŝƐŚĞƐ͕ŝƐƚƌŝĐƚƐĂŶĚ/ŶƐƚŝƚƵƚŝŽŶƐ ŽĨĂƐƚĞƌŶĂŶĚŽĂƐƚĂůŝŽĐĞƐĞ͕ƚŚĞƌĞĨŽƌĞƚŽƚĂůWĂƌŝƐŚĞƐĂƵĚŝƚĞĚǁĞƌĞϴϱĂŶĚϲĚŝƐƚƌŝĐƚƐ͕ĂŶĚϴ /ŶƐƚŝƚƵƚŝŽŶƐ͕ƚŚĞƌĞĨŽƌĞƚŽƚĂůWĂƌŝƐŚĞƐ͕ŝƐƚƌŝĐƚƐ͕ĂŶĚ/ŶƐƚŝƚƵƚŝŽŶƐĂƵĚŝƚĞĚǁĞƌĞϵϵ͘  ϯ͘Ϯ ,ƵŵĂŶZĞƐŽƵƌĐĞ;ĞǀĞůŽƉŵĞŶƚͿ ƵƌŝŶŐƚŚĞLJĞĂƌDƌƌŝĐŬDĂůůĂĐŬ͕Dƌ͘^ĂĚŝĐŬDnjŝƌĂŝĂŶĚKůŝǀĞƌ<LJĂƌĂĂƚƚĞŵƉƚĞĚĨŝŶĂůƉĂƌƚŽĨW džĂŵƐ ĂŶĚ ǁĞƌĞ ƌĞĨĞƌƌĞĚ ŝŶ ŽŶĞ ƐƵďũĞĐƚ͘Dƌ͘ ůĞdžĂŶĚĞƌ E͘ ŚŽŶũŽ ƚŚĞ ƵĚŝƚŽƌ 'ĞŶĞƌĂů ;EŽǁ ƌĞƚŝƌĞĚͿĐŽŶƚŝŶƵĞĚƚŽĂƚƚĞŶĚ^ĞŵŝŶĂƌƐĂŶĚtŽƌŬƐŚŽƉƐĐŽŶĚƵĐƚĞĚďLJE͘͘͘ĂŶĚƚŚĞ/ŶƐƚŝƚƵƚĞŽĨ /ŶƚĞƌŶĂů ƵĚŝƚŽƌƐ ƵŶĚĞƌ ĐŽŶƚŝŶƵĞĚ WƌŽĨĞƐƐŝŽŶĂů ĞǀĞůŽƉŵĞŶƚ WƌŽŐƌĂŵŵĞ ;WͿ ŝŶ ŽƌĚĞƌ ƚŽ ĂƚƚĂŝŶƚŚĞƌĞƋƵŝƌĞĚĂŶŶƵĂůWŚŽƵƌƐ͘ůƐŽ͕Dƌ^ĂŵǁĞůŝ<ŝǀƵLJŽĂƚƚĞŶĚĞĚǁŽƌŬƐŚŽƉĐŽŶĚƵĐƚĞĚ ďLJ E͘ &ƵƌƚŚĞƌŵŽƌĞ Dƌ͘ EĂƚŚĂŶ DŽůůĞů ĂŶĚ ůƉŚĂ ůŝĂƐ ĂƚƚĞŶĚĞĚ /ŶƚĞƌŶĂů ƵĚŝƚ ^ĞŵŝŶĂƌƐ ĐŽŶĚƵĐƚĞĚďLJƚŚĞ/ŶƐƚŝƚƵƚĞŽĨ/ŶƚĞƌŶĂůƵĚŝƚŽƌƐ  ϯ͘ϯ ĂĐŬůŽŐƐ ƵƌŝŶŐƚŚĞLJĞĂƌƐŽŵĞŝŽĐĞƐĞƐĂŶĚ/ŶƐƚŝƚƵƚŝŽŶƐǁŝƚŚďĂĐŬůŽŐƐǁĞƌĞĐůĞĂƌĞĚĂŶĚƐŽŵĞĂƌĞŶŽǁ ƵƉƚŽĚĂƚĞ͘dŚĞĚŝŽĐĞƐĞƐĂŶĚŝŶƐƚŝƚƵƚŝŽŶƐĂƌĞĂƐĨŽůůŽǁƐ͗ ŝͿ EŬŽĂƌĂŶŐĂ>ƵƚŚĞƌĂŶŚŽƐƉŝƚĂůĂƵĚŝƚĨŽƌϮϬϭϭƚŽϮϬϭϱ;ŶŽǁƵƉƚŽĚĂƚĞͿ ŝŝͿ EŽƌƚŚĂƐƚĞƌŶĚŝŽĐĞƐĞĂƵĚŝƚĨŽƌϮϬϭϱ;ŶŽƚLJĞƚƵƉƚŽĚĂƚĞͿ ŝŝŝͿ'ŽŶũĂŚŽƐƉŝƚĂůĂƵĚŝƚĨŽƌϮϬϭϭƚŽϮϬϭϱ;ŶŽƚLJĞƚƵƉƚŽĚĂƚĞͿ ŝŝŝͿ DĞƌƵŝŽĐĞƐĞĂƵĚŝƚĨŽƌϮϬϭϭƚŽϮϬϭϱ;ŶŽǁƵƉƚŽĚĂƚĞͿ ŝǀͿ ŝŽĐĞƐĞŽĨ>ĂŬĞdĂŶŐĂŶLJŝŬĂϮϬϭϰƚŽϮϬϭϱ;ŶŽǁƵƉƚŽĚĂƚĞͿ ǀͿ ^ŽƵƚŚĞŶƚƌĂůŝŽĐĞƐĞϮϬϭϰƚŽϮϬϭϱ;ŶŽǁƵƉƚŽĚĂƚĞͿ ǀŝͿ EĚŽůĂŐĞ,ŽƐƉŝƚĂůϮϬϭϰƚŽϮϬϭϱ;ŶŽǁƵƉƚŽĚĂƚĞͿ ǀŝŝͿ EĚŽůĂŐĞ^ĐŚŽŽůŽĨEƵƌƐŝŶŐϮϬϭϰƚŽϮϬϭϱ;ŶŽǁƵƉƚŽĚĂƚĞͿ ǀŝŝŝͿ ƵŬŽďĂ^ĞĐŽŶĚĂƌLJ^ĐŚŽŽůϮϬϭϰƚŽϮϬϭϱ;ŶŽǁƵƉƚŽĚĂƚĞͿ ŝdžͿ /ŐĂďŝƌŽ/ŶƐƚŝƚƵƚĞŽĨĂŐƌŝĐƵůƚƵƌĞϮϬϭϰƚŽϮϬϭϱ;ŶŽǁƵƉƚŽĚĂƚĞͿ džͿ ^ŽƵƚŚtĞƐƚŝŽĐĞƐĞϮϬϭϰƚŽϮϬϭϱ;ŶŽǁƵƉƚŽĚĂƚĞͿ džŝͿ ƵůŽŶŐǁĂ,ŽƐƉŝƚĂůϮϬϭϰƚŽϮϬϭϱ;ŶŽǁƵƉƚŽĚĂƚĞͿ džŝŝͿ ƵůŽŶŐǁĂKƌƉŚĂŶĂŐĞĞŶƚƌĞϮϬϭϰƚŽϮϬϭϱ;ŶŽǁƵƉƚŽĚĂƚĞͿ džŝŝŝͿ Radio Gospel “Sauti ya Injili Moshi” (not yet up to date))  ůůĚŝŽĐĞƐĞƐĂŶĚŝŶƐƚŝƚƵƚŝŽŶƐǁŝƚŚĂƌƌĞĂƌƐŝŶĂĐĐŽƵŶƚƐǁŚŽƐƵďŵŝƚƚĞĚƚŚĞŝƌĂĐĐŽƵŶƚƐĨŽƌĂƵĚŝƚ͕ƚŚĞ ĂƵĚŝƚǁĂƐĚŽŶĞǁŝƚŚĞdžĐĞƉƚŝŽŶŽĨƚŚŽƐĞǁŚŽĐŽƵůĚŶŽƚĨŝŶĂŶĐĞĂƵĚŝƚĞdžƉĞŶƐĞƐ 

3 LMC MANUAL 2018 175 ϯ͘ϰ ƵĚŝƚƐǁŚŝĐŚŚĂǀĞďĞĞŶǁŝƚŚĚƌĂǁŶĨƌŽŵ>dͲƵĚŝƚŝǀŝƐŝŽŶ ƵƌŝŶŐƚŚĞLJĞĂƌŶŽĂƵĚŝƚǁŝƚŚĚƌĂǁŶ͘  ϯ͘ϱ EĞǁƵĚŝƚƐĚŽŶĞĚƵƌŝŶŐƚŚĞLJĞĂƌ ƵƌŝŶŐ ƚŚĞ LJĞĂƌ ƵŶĚĞƌ ƌĞǀŝĞǁ͕ ƚŚĞƌĞ ǁĞƌĞ ϯ ŶĞǁ ĂƵĚŝƚƐ ĚŽŶĞ ŵĂŝŶůLJ ĨŽƌ ĂƐƚĞƌŶ ĂŶĚ ŽĂƐƚĂů WĂƌŝƐŚĞƐĂŶĚ/ŶƐƚŝƚƵƚŝŽŶƐ͘  ϰ KhEd/E'Eh/d/E'^dEZ^ dŚĞƵĚŝƚŝǀŝƐŝŽŶĐŽŶƚŝŶƵĞĚƚŽƵƉĚĂƚĞŝƚƐƐĞůĨŝŶŶĞǁĚĞǀĞůŽƉŵĞŶƚƐƚĂŬŝŶŐƉůĂĐĞŝŶĐĐŽƵŶƚŝŶŐ ĂŶĚƵĚŝƚŝŶŐĂŶĚŝŵƉůĞŵĞŶƚĐŚĂŶŐĞƐĂƐƌĞƋƵŝƌĞĚďLJ/ŶƚĞƌŶĂƚŝŽŶĂůĐĐŽƵŶƚŝŶŐ^ƚĂŶĚĂƌĚƐ;/^Ϳ͕ /ŶƚĞƌŶĂƚŝŽŶĂů ^ƚĂŶĚĂƌĚƐ ŽŶ ƵĚŝƚŝŶŐ ;/^Ϳ ĂŶĚ /ŶƚĞƌŶĂƚŝŽŶĂů WƌŽĨĞƐƐŝŽŶĂů WƌĂĐƚŝĐĞ &ƌĂŵĞ ǁŽƌŬ͕ ƚŚĞ ŝǀŝƐŝŽŶ ĐŽŶƚŝŶƵĞĚ ƚŽ ĂƐƐŝƐƚ ƚŚĞ ĚŝŽĐĞƐĞƐ ĂŶĚ ŝŶƐƚŝƚƵƚŝŽŶƐ ƚŽ ƉƌĞƐĞŶƚ ƚŚĞŝƌ ĨŝŶĂŶĐŝĂů ƐƚĂƚĞŵĞŶƚƐƚŽĐŽŵƉůLJǁŝƚŚƚŚĞ/ŶƚĞƌŶĂƚŝŽŶĂů&ŝŶĂŶĐŝĂůZĞƉŽƌƚŝŶŐ^ƚĂŶĚĂƌĚƐ;/&Z^Ϳ͕ĂƚƚŚĞƚŝŵĞŽĨ ĚŽŝŶŐƚŚĞĂƵĚŝƚ͕ďƵƚƚŚĞƌĞƐƉŽŶƐŝďŝůŝƚLJŽĨƚŚĞĨŝŶĂŶĐŝĂůƐƚĂƚĞŵĞŶƚƐƐƚŝůůƌĞŵĂŝŶŝŶƚŚĞŚĂŶĚƐŽĨƚŚĞ ĐŽŶĐĞƌŶĞĚĚŝŽĐĞƐĞͬŝŶƐƚŝƚƵƚŝŽŶ͘ >ŝƐƚŽĨƵĚŝƚƐĐŽŶĚƵĐƚĞĚĚƵƌŝŶŐƚŚĞLJĞĂƌŝƐƐŚŽǁŶŽŶĂƉƉĞŶĚŝdžϭ  ϱ͘ h/dZWKZd^/^^h KƵƚŽĨϭϳϱĨŝŶĂŶĐŝĂůƐƚĂƚĞŵĞŶƚƐĂƵĚŝƚĞĚĚƵƌŝŶŐƚŚĞLJĞĂƌĞŶĚĞĚϯϭĞĐĞŵďĞƌϮϬϭϲ͕ĂŶĚŝƐƐƵĞĚ ĚƌĂĨƚŽƌĨŝŶĂůƌĞƉŽƌƚƐ͕ϭϲϱ;ϵϰ͘ϯйͿƌĞĐĞŝǀĞĚƵŶƋƵĂůŝĨŝĞĚŽƉŝŶŝŽŶƐĂŶĚϵ;ϱ͘ϭϰйͿƌĞĐĞŝǀĞĚƋƵĂůŝĨŝĞĚ ŽƉŝŶŝŽŶƐ͕ϭ;Ϭ͘ϱϳйͿƌĞĐĞŝǀĞĚĚŝƐĐůĂŝŵĞƌƌĞƉŽƌƚ͘ůĂƐƚLJĞĂƌƵŶƋƵĂůŝĨŝĞĚƌĞƉŽƌƚƐǁĞƌĞϭϳϵ;ϵϴйͿĂŶĚ ƋƵĂůŝĨŝĞĚƌĞƉŽƌƚƐǁĞƌĞϰ;ϮйͿ͘  ϱ͘ϭ  ;WĞƌƚŝŶĞŶƚͿZĞĂƐŽŶƐƚŽYƵĂůŝĨŝĞĚKƉŝŶŝŽŶƐ ŝͿ hŶƐƵƉƉŽƌƚĞĚƉĂLJŵĞŶƚƐͬƚƌĂŶƐĂĐƚŝŽŶƐ͘ ŝŝͿ ĂƌŵĂƌŬĞĚĨƵŶĚƐĚŽĚŽŶŽƚĂŐƌĞĞǁŝƚŚďĂŶŬďĂůĂŶĐĞƐĨŽƌƚŚĞƐĞĨƵŶĚƐ͘ ŝŝŝͿ ^ĐŚŽŽůĨĞĞƐŶŽƚĂĐĐŽƵŶƚĞĚĨŽƌ͘ ŝǀͿ >ĂĐŬ ŽĨ ƐƚŽĐŬ ĐŽƵŶƚ ĐĞƌƚŝĨŝĐĂƚĞ ǁŚŝĐŚ ĐĂƵƐĞĚ ƚŚĞ ĨĂŝůƵƌĞ ƚŽ ǀĞƌŝĨLJ ƚŚĞ ĞdžŝƐƚĞŶĐĞ ŽĨ ŝŶǀĞŶƚŽƌLJ͘ ǀͿ ƌĞĚŝƚĐĂƐŚďĂůĂŶĐĞƐĚƵĞƚŽŝŵƉƌŽƉĞƌƌĞĐŽƌĚŝŶŐŽĨƚƌĂŶƐĂĐƚŝŽŶƐŝŶƚŚĞŬƐŽĨĂĐĐŽƵŶƚ ĂŶĚĐĂƐŚƌĞĐĞŝǀĞĚŶŽƚĂĐŬŶŽǁůĞĚŐĞĚ;ƌĞĐĞŝƉƚĞĚͿ͘ ǀŝͿ ŽŶƚƌĂĐƚƵĂůĂŐƌĞĞŵĞŶƚůĂĐŬŝŶŐ͘  /ŶĂĚĚŝƚŝŽŶƚŽƌĞƉŽƌƚŽŶĂƵĚŝƚĞĚĨŝŶĂŶĐŝĂůƐƚĂƚĞŵĞŶƚƐ͕ƚŚĞƵĚŝƚŝǀŝƐŝŽŶĂůƐŽŝƐƐƵĞƐĂƌĞƉŽƌƚƚŽ ŵĂŶĂŐĞŵĞŶƚŝŶǁŚŝĐŚǁĞƌĞƉŽƌƚŽŶŝƐƐƵĞƐͬǁĞĂŬŶĞƐƐĞƐǁŚŝĐŚĐĂŵĞƚŽŽƵƌŶŽƚŝĐĞĚƵƌŝŶŐĂƵĚŝƚ͘ dŚĞƌĞƉŽƌƚŶŽƌŵĂůůLJŝŶĐůƵĚĞƐ͗ • dŚĞŽďƐĞƌǀĂƚŝŽŶ • džĂŵƉůĞƐŽĨŝƐƐƵĞƐŽďƐĞƌǀĞĚ • /ŵƉůŝĐĂƚŝŽŶŽĨƚŚĞŝƐƐƵĞƐ • ZĞĐŽŵŵĞŶĚĂƚŝŽŶŽŶŚŽǁƚŽŝŵƉƌŽǀĞƚŚĞƐŝƚƵĂƚŝŽŶ • ŽŵŵĞŶƚƐĨƌŽŵƚŚĞŵĂŶĂŐĞŵĞŶƚŽŶƚŚŽƐĞŝƐƐƵĞƐ͘ • tĞ ĂůƐŽ ƌĞǀŝĞǁ ƉƌĞǀŝŽƵƐ LJĞĂƌ ƌĞƉŽƌƚ ƚŽ ŵĂŶĂŐĞŵĞŶƚ ŝĨ ŵĂƚƚĞƌƐ ƌĂŝƐĞĚ ŚĂǀĞ ďĞĞŶ  ŝŵƉůĞŵĞŶƚĞĚ͘  <ĞLJŝƐƐƵĞƐƌĞƉŽƌƚĞĚƚŽŵĂŶĂŐĞŵĞŶƚŝŶƐŽŵĞŽĨƚŚĞĚŝŽĐĞƐĞƐĂŶĚŝŶƐƚŝƚƵƚŝŽŶƐĂƌĞ͗ • ĂŶŬƌĞĐŽŶĐŝůŝĂƚŝŽŶƐŶŽƚĚŽŶĞŵŽŶƚŚůLJ͘ • EŽƚŝƚůĞĚĞĞĚƐĨŽƌƚŚĞ>ĂŶĚǁŚĞƌĞƚŚĞďƵŝůĚŝŶŐƐĂƌĞĐŽŶƐƚƌƵĐƚĞĚ • &ŝdžĞĚĂƐƐĞƚƐƌĞŐŝƐƚĞƌŶŽƚŵĂŝŶƚĂŝŶĞĚͬŶŽƚƵƉĚĂƚĞĚ͘ • hŶƐƵƉƉŽƌƚĞĚĞdžƉĞŶĚŝƚƵƌĞƐ͘ • ^ƚŽƌĞƐƉƌŽĐĞĚƵƌĞƐŶŽƚĨŽůůŽǁĞĚ͘

4 LMC MANUAL 2018 176 • Funds for projects/programmes from donors’ balances of fund accounts not reconciled  ǁŝƚŚĨƵŶĚďĂŶŬĂĐĐŽƵŶƚƐ͘ • YƵĂƌƚĞƌůLJĨŝŶĂŶĐŝĂůƌĞƉŽƌƚƐĂƌĞŶŽƚƉƌĞƉĂƌĞĚĂŶĚĚŝƐĐƵƐƐĞĚďLJŵĂŶĂŐĞŵĞŶƚĂŶĚďŽĂƌĚƐ͘ • ƵĚŝƚƌĞƉŽƌƚƐŶŽƚƐƵďŵŝƚƚĞĚƚŽƚŚĞƌĞůĞǀĂŶƚĐŽŵŵŝƚƚĞĞƐĂŶĚďŽĂƌĚƐĨŽƌĚŝƐĐƵƐƐŝŽŶ͘ • 'ŽŝŶŐĐŽŶĐĞƌŶƉƌŽďůĞŵ • KƉĞŶŝŶŐďĂůĂŶĐĞƐŶŽƚĐŽƌƌĞĐƚůLJŬĞĚŝŶƐŽŵĞŝŶƐƚŝƚƵƚŝŽŶƐ • ^ůŽǁƌĞĐŽǀĞƌLJŽĨůŽŶŐŽƵƚƐƚĂŶĚŝŶŐƌĞĐĞŝǀĂďůĞƐ  ϲ͘ h/d^^d/>>EKdzdKE;zϯϭDZϮϬϭϲͿ • zĞĂƌϮϬϭϰĂŶĚƉƌŝŽƌLJĞĂƌƐƐĞĞĂƉƉĞŶĚŝdž/// • zĞĂƌϮϬϭϲƐĞĞĂƉƉĞŶĚŝdž// ŝŽĐĞƐĞƐǁŚŝĐŚĂƌĞƵƉƚŽĚĂƚĞĂŶĚƐĞƌŝŽƵƐŝŶƌĞƉŽƌƚŝŶŐĂŶĚƚĂŬŝŶŐĂĐƚŝŽŶŽŶƚŚĞĂƵĚŝƚƌĞƉŽƌƚƐ ĂƌĞ͗ ŝͿ ĂƐƚĞƌŶĂŶĚŽĂƐƚĂůŝŽĐĞƐĞ;ŝŶĐůƵĚŝŶŐŝŶƐƚŝƚƵƚŝŽŶƐ͕WĂƌŝƐŚĞƐĂŶĚŝƐƚƌŝĐƚƐͿ ŝŝͿEŽƌƚŚĞƌŶŝŽĐĞƐĞ;ŝŶĐůƵĚŝŶŐŝŶƐƚŝƚƵƚŝŽŶƐͿ ŝŝŝͿ<ŽŶĚĞŝŽĐĞƐĞ ŝǀͿ<ĂƌĂŐǁĞŝŽĐĞƐĞ ǀͿŽĚŽŵĂŝŽĐĞƐĞ;ŝŶĐůƵĚŝŶŐƚǁŽŝŶƐƚŝƚƵƚŝŽŶƐͿ ǀŝͿĂƐƚŽĨ>ĂŬĞsŝĐƚŽƌŝĂ;ŝŶĐůƵĚŝŶŐŝƚƐŽŶĞŝŶƐƚŝƚƵƚŝŽŶͿ ǀŝŝͿZƵǀƵŵĂŝŽĐĞƐĞ ǀŝŝŝͿ^ŽƵƚŚĂƐƚŽĨ>ĂŬĞsŝĐƚŽƌŝĂ ŝdžͿŝŽĐĞƐĞŽĨ>ĂŬĞdĂŶŐĂŶLJŝŬĂ   ϳ͘ /E^d/dhd/KE^K&d,,hZ,h/dzWZ/sdh/dKZ^ According to board’s resŽůƵƚŝŽŶŝŶƚŚĞƉƌĞǀŝŽƵƐLJĞĂƌƐŝƚǁĂƐĂŐƌĞĞĚƚŚĂƚ͕ŚƵƌĐŚ/ŶƐƚŝƚƵƚŝŽŶƐ ďĞŝŶŐĂƵĚŝƚĞĚďLJƉƌŝǀĂƚĞƵĚŝƚŽƌƐƐŚŽƵůĚƐƵďŵŝƚƚŚĞŝƌĂƵĚŝƚĞĚĂĐĐŽƵŶƚƐĂŶĚƌĞƉŽƌƚƚŽ ŵĂŶĂŐĞŵĞŶƚŽƌƐƵŵŵĂƌLJŽĨĚŝƐĐƵƐƐĞĚŝƐƐƵĞƐďLJƚŚĞŝƌƌĞƐƉĞĐƚŝǀĞĨŝŶĂŶĐĞĐŽŵŵŝƚƚĞĞƐƚŽƚŚĞ ƵĚŝƚŽƌ'ĞŶĞƌĂů͕ƐŽƚŚĂƚŚĞĐĂŶƉŝĐŬƚŚŽƐĞŝƐƐƵĞƐǁŚŝĐŚĂƌĞŬĞLJĂŶĚƐƵďŵŝƚƚŚĞŵƚŽƚŚĞƵĚŝƚ ŽĂƌĚĨŽƌĚŝƐĐƵƐƐŝŽŶŝŶŽƌĚĞƌĨŽƌƚŚĞƵĚŝƚŽĂƌĚƚŽŐŝǀĞƉƌŽƉĞƌĂĚǀŝĐĞƚŽƚŚĞdžĞĐƵƚŝǀĞŽƵŶĐŝů͘  EŽĂŶLJŝŶƐƚŝƚƵƚŝŽŶǁŚŝĐŚŚĂƐƐƵďŵŝƚƚĞĚŝƚƐĂƵĚŝƚĞĚĨŝŶĂŶĐŝĂůƐƚĂƚĞŵĞŶƚƐĂŶĚƌĞƉŽƌƚƚŽ ŵĂŶĂŐĞŵĞŶƚŽƌƐƵŵŵĂƌLJŽĨŵĞĞƚŝŶŐĚŝƐĐƵƐƐŝŽŶƐďLJƚŚĞƌĞƐƉĞĐƚŝǀĞĨŝŶĂŶĐĞͬĂƵĚŝƚĐŽŵŵŝƚƚĞĞƐ ĨŽƌƚŚĞLJĞĂƌϮϬϭϲ͘dŚĞƌĞĨŽƌĞ͕ƚŚĞƵĚŝƚŝǀŝƐŝŽŶŝƐŶŽƚƐƵƌĞŝĨĂƵĚŝƚƐŽĨƚŚŽƐĞŝŶƐƚŝƚƵƚŝŽŶƐǁĞƌĞ ĚŽŶĞ͘  ϴ͘ WZK>D^EKhEdZ dŚĞƵĚŝƚŝǀŝƐŝŽŶ’sŵĂŝŶƉƌŽďůĞŵƐĂƌĞ͗ ĂͿ ĂƐŚĨůŽǁƉƌŽďůĞŵĚƵĞƚŽŵĂŶLJĚŝŽĐĞƐĞƐĂŶĚŝŶƐƚŝƚƵƚŝŽŶƐŶŽƚƉĂLJŝŶŐĂƵĚŝƚĨĞĞƐŽŶƚŝŵĞ ĂĨƚĞƌĂƵĚŝƚŚĂƐďĞĞŶĚŽŶĞ͘dŚŝƐĐĂƵƐĞƐĨŝŶĂŶĐŝĂůĚŝĨĨŝĐƵůƚŝĞƐĂŶĚ ƐŽŵĞƚŝŵĞƐƵŶĂďůĞƚŽ ƐĞƚƚůĞƐƚĂƚƵƚŽƌLJƉĂLJƌŽůůĚĞĚƵĐƚŝŽŶƐŽŶƚŝŵĞ͘EŽǁƚŚĞƵĚŝƚŝǀŝƐŝŽŶŝƐĚĞŵĂŶĚŝŶŐĂƚůĞĂƐƚ ϱϬйŽĨƚŚĞĂŐƌĞĞĚĨĞĞƐƚŽďĞƉĂŝĚďĞĨŽƌĞƚŚĞĂƵĚŝƚĐŽŵŵĞŶĐĞƐ;ƚŚŝƐŝƐǁŝƚŚĞĨĨĞĐƚĨƌŽŵ ϮϬϭϲĂƵĚŝƚƐͿ ďͿ ŝŽĐĞƐĞƐĂŶĚŝŶƐƚŝƚƵƚŝŽŶƐĚĞůĂLJŝŶƐƵďŵŝƐƐŝŽŶŽĨĂĐĐŽƵŶƚƐĨŽƌĂƵĚŝƚ͘ DŽƐƚŽĨƚŚĞŝŽĐĞƐĞƐĂŶĚŝŶƐƚŝƚƵƚŝŽŶƐdƌĞĂƐƵƌĞƌƐĂŶĚĐĐŽƵŶƚĂŶƚƐĐŽŶƚŝŶƵĞĚƚŽĚĞůĂLJŝŶ ƐƵďŵŝƚƚŝŶŐĂĐĐŽƵŶƚƐĨŽƌĂƵĚŝƚ͘ ĐͿ ŽŶƐŝĚĞƌĂƚŝŽŶŽĨƚŚĞĂƵĚŝƚĞĚĨŝŶĂŶĐŝĂůƐƚĂƚĞŵĞŶƚƐ͕ĂŶĚƌĞƉŽƌƚƚŽDĂŶĂŐĞŵĞŶƚ͘ ƐƌĞƉŽƌƚĞĚŝŶƚŚĞƉƌĞǀŝŽƵƐLJĞĂƌƐ͕ƐŽŵĞŽĨƚŚĞŝŽĐĞƐĞƐĂŶĚ/ŶƐƚŝƚƵƚŝŽŶƐĚŽŶŽƚƐƵďŵŝƚ ƚŚĞŝƌ ĂƵĚŝƚĞĚ ĨŝŶĂŶĐŝĂů ƐƚĂƚĞŵĞŶƚƐ ĂŶĚ ƌĞƉŽƌƚƐ ƚŽ ŵĂŶĂŐĞŵĞŶƚ ƚŽ ƚŚĞŝƌ ĨŝŶĂŶĐĞ committees, “Halmashauri kuu” ŵĞĞƚŝŶŐƐ ĂŶĚ ƚŽ ƚŚĞ ƌĞƐƉĞĐƚŝǀĞ ŽĂƌĚƐ ŽĨ ƚŚĞ

5 LMC MANUAL 2018 177 /ŶƐƚŝƚƵƚŝŽŶƐ͘ Ɛ Ă ƌĞƐƵůƚ͕ ŽǀĞƌ ƐŝŐŚƚ͕ ĂŶĚ ŵŽŶŝƚŽƌŝŶŐ ŝƐ ůĂĐŬŝŶŐ ŝŶ ƚŚŽƐĞ ŝŽĐĞƐĞƐ ĂŶĚ /ŶƐƚŝƚƵƚŝŽŶƐ͘ ĚͿ ƵĚŝƚĨĞĞƐĐŚĂƌŐĞĚ͘ dŚĞĂƵĚŝƚĨĞĞƐĐŚĂƌŐĞĚďLJƚŚĞƵĚŝƚŝǀŝƐŝŽŶĐŽŶƚŝŶƵĞĚƚŽďĞůŽǁĞƌĚƵĞƚŽŝŶĐƌĞĂƐĞŽĨ ƚƌĂǀĞůůŝŶŐĐŽƐƚƐĂŶĚĂĐĐŽŵŵŽĚĂƚŝŽŶĨŽƌƵĚŝƚŽƌƐ͘ƵĞƚŽŚŝŐŚƌƵŶŶŝŶŐĐŽƐƚƐŽŵĞƚŝŵĞƐ͕ ƚŚĞƵĚŝƚŝǀŝƐŝŽŶĨĂĐĞƐĨŝŶĂŶĐŝĂůŚĂƌĚƐŚŝƉƚŽĨŝŶĂŶĐĞƌƵŶŶŝŶŐĐŽƐƚƐŽĨƚŚĞŽĨĨŝĐĞĂƐǁĞůů ĂƐ ŝŵƉƌŽǀŝŶŐ ƚŚĞ ĂƵĚŝƚ ŵĞƚŚŽĚŽůŽŐLJ͘ &ƵƌƚŚĞƌŵŽƌĞ͕ ƌĞŐĂƌĚůĞƐƐ ŽĨ ƚŚĞ ƐŽŵĞ ŽĨ ƚŚĞ ŝŽĐĞƐĞƐ ĂŶĚ ŝŶƐƚŝƚƵƚŝŽŶƐ ǁĞƌĞ ĂĐĐĞƉƚĞĚ ƚŽ ƉĂLJ ϱϬй ŽĨ ĂƵĚŝƚ ĨĞĞƐ ďĞĨŽƌĞ ƚŚĞ ĐŽŵŵĞŶĐĞŵĞŶƚ ŽĨ ĂƵĚŝƚ͕ ƚŚĞ ƵĚŝƚ ŝǀŝƐŝŽŶ ŝƐ Ɛƚŝůů ĞdžƉĞĚŝĞŶĐŝĞƐ ƚŚĞ ĐŚĂůůĞŶŐĞƐ ŽĨ ĐŽůůĞĐƚŝŶŐ ƚŚĞ ƌĞŵĂŝŶŝŶŐ ϱϬй ĂĨƚĞƌ ƚŚĞ ĨŝŶĂů ƌĞƉŽƌƚ ďĞŝŶŐ ŝƐƐƵĞĚ͘ ,ŽǁĞǀĞƌ͕ ǁĞ ƚŚĂŶŬ >DĨŽƌŚĞůƉŝŶŐƚŽƉĂLJŽŶďĞŚĂůĨƚŚĞĂƵĚŝƚĨĞĞƐĨŽƌŶĞǁĂŶĚLJŽƵŶŐŝŽĐĞƐĞƐ͘ ĞͿ ŽŶƚŝŶƵĞĚĚĞůĂLJŝŶĂŶƐǁĞƌŝŶŐĂƵĚŝƚƋƵĞƌŝĞƐĂŶĚĐŽŵŵĞŶƚƐŽŶƚŚĞƌĂĨƚĂƵĚŝƚƌĞƉŽƌƚƐ ŝƐƐƵĞĚ͘ ƐƌĞƉŽƌƚĞĚ ŝŶƚŚĞ ƉƌĞǀŝŽƵƐ LJĞĂƌƐ͕ŵŽƐƚŽĨ ƚŚĞ ĚŝŽĐĞƐĞƐ ĂŶĚ ŝŶƐƚŝƚƵƚŝŽŶƐ ĐŽŶƚŝŶƵĞĚ ƚŽ ĚĞůĂLJƌĞƐƉŽŶĚŝŶŐŽŶƚŝŵĞŽŶƚŚĞƌĞƉŽƌƚƚŽŵĂŶĂŐĞŵĞŶƚƉŽŝŶƚƐǁŚŝĐŚǁĞŝƐƐƵĞƚŽƚŚĞŵ ƚŽƌĞƐƉŽŶĚƚŽ͘^ŽŵĞĐĂŶƚĂŬĞƵƉƚŽƚŚƌĞĞŵŽŶƚŚƐďĞĨŽƌĞƌĞƐƉŽŶĚŝŶŐ͘ůƐŽ͕we don’t get ĨĞĞĚďĂĐŬ ŽŶ ƚŝŵĞ ŽŶ ƚŚĞ ĚƌĂĨƚ ĨŝŶĂŶĐŝĂů ƐƚĂƚĞŵĞŶƚƐ ƌĞƉŽƌƚ ƐĞŶƚ ƚŽ ƚŚĞŵ ĨŽƌ ƚŚĞŝƌ ĐŽŵŵĞŶƚƐ͘ dŚŝƐ ĚĞůĂLJ ŝŶ ƌĞƐƉŽŶĚŝŶŐ ƚŽ ƚŚĞ ĚƌĂĨƚ ĂŶĚ ƌĞƉŽƌƚ ƚŽ ŵĂŶĂŐĞŵĞŶƚ ƉŽŝŶƚƐ ĐĂƵƐĞƐĚĞůĂLJŝŶŝƐƐƵŝŶŐĨŝŶĂůƌĞƉŽƌƚƐ͘  ϵ͘ ,>>E'^ dŚĞƵĚŝƚŝǀŝƐŝŽŶŝƐƐƵƉƉŽƐĞĚƚŽĐŽƉĞǁŝƚŚĐŚĂŶŐĞƐƚĂŬŝŶŐƉůĂĐĞŝŶƚŚĞĂĐĐŽƵŶƚŝŶŐĂŶĚĂƵĚŝƚŝŶŐ ƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞǁŽƌůĚ͘dŚĞƵĚŝƚŝǀŝƐŝŽŶŝƐƐƵƉƉŽƐĞĚƚŽďĞƵƉƚŽĚĂƚĞ ŝŶŝƐƐƵĞƐĐŽŶĐĞƌŶŝŶŐ ĂƵĚŝƚĂŶĚĂĐĐŽƵŶƚŝŶŐ^ƚĂŶĚĂƌĚƐ͘/ŶŽƌĚĞƌƚŽďĞŝŶƚŚĂƚposition Audit Division’s ƐƚĂĨĨŝƐƐƵƉƉŽƐĞĚ ƚŽ ĂƚƚĞŶĚ ĐŽƵƌƐĞƐ ǁŚŝĐŚ ǁŝůů ĞŶĂďůĞ ƚŚĞŵ ƚŽ ďĞ ƵƉ ƚŽ ĚĂƚĞ ŽŶ ĐĐŽƵŶƚŝŶŐ ĂŶĚ ƵĚŝƚŝŶŐ ^ƚĂŶĚĂƌĚƐ͘ Audit Division’s staff aůƐŽ ŶĞĞĚƐ ƚŽ ďĞ ƚƌĂŝŶĞĚ ŽŶ /ŶĨŽƌŵĂƚŝŽŶ ŽŵŵƵŶŝĐĂƚŝŽŶ dĞĐŚŶŽůŽŐLJ;/dͿĞƐƉĞĐŝĂůůLJŽŶĐŽŵƉƵƚĞƌĂƵĚŝƚƚĞĐŚŶŝƋƵĞƐ͘ůƐŽ͕ƚŝŵĞŚĂƐĐŽŵĞƚŚĂƚ͕ƚŚĞƵĚŝƚ ŝǀŝƐŝŽŶƐŚŽƵůĚŶŽǁůŽŽŬĨŽƌĂŶĞǁĂƵĚŝƚŵĞƚŚŽĚŽůŽŐLJǁŚŝĐŚŵĂLJŵĂƚĐŚǁŝƚŚĐŚĂŶŐĞƐƚĂŬŝŶŐ ƉůĂĐĞŝŶƚŚĞĂƵĚŝƚƉƌŽĨĞƐƐŝŽŶƚŽŵŽǀĞĨƌŽŵŚĂƌĚǁŽƌŬŝŶŐƉĂƉĞƌƐƚŽĞůĞĐƚƌŽŶŝĐǁŽƌŬŝŶŐƉĂƉĞƌƐ͕ŝŶ ŽƌĚĞƌƚŽƌĞĚƵĐĞƉĂƉĞƌǁŽƌŬ͘  ϭϬ͘ &hdhZW>E^Es>KWDEd/EZWKZd/E' &ƵƚƵƌĞƉůĂŶƐ /ŶŽƌĚĞƌĨŽƌƚŚĞƵĚŝƚŝǀŝƐŝŽŶƚŽĐŽƉĞǁŝƚŚĐŚĂŶŐĞƐƚĂŬŝŶŐƉůĂĐĞŝŶƚŚĞĂĐĐŽƵŶƚŝŶŐĂŶĚĂƵĚŝƚŝŶŐ ƉƌŽĨĞƐƐŝŽŶ͕ ƚŚĞ ƵĚŝƚ ŝǀŝƐŝŽŶ ƐŚĂůů ĐŽŶƚŝŶƵĞ ƚŽ ŝŵƉƌŽǀĞ ŝƚƐ ƵĚŝƚ DĞƚŚŽĚŽůŽŐLJ ĂŶĚ ƌĞƉŽƌƚŝŶŐ ƐƚĂŶĚĂƌĚƐ͕ƚŽĂĐŚŝĞǀĞƚŚŝƐƚŚĞƵĚŝƚŝǀŝƐŝŽŶƐŚĂůůĚŽƚŚĞĨŽůůŽǁŝŶŐ͗ ĂͿ ŶĐŽƵƌĂŐĞƚŚĞĞdžŝƐƚŝŶŐƐƚĂĨĨƚŽƉƵƌƐƵĞĨƵƌƚŚĞƌƐƚƵĚŝĞƐŝŶĂĐĐŽƵŶƚŝŶŐĂŶĚKďƚĂŝŶ,ŝŐŚĞƐƚ ĐĐŽƵŶƚŝŶŐ ƋƵĂůŝĨŝĐĂƚŝŽŶ W;dͿ Žƌ ĞƋƵŝǀĂůĞŶƚ͕ ĂŶĚ ƌĞŐŝƐƚĞƌ ǁŝƚŚ EĂƚŝŽŶĂů ŽĂƌĚ ŽĨ ĐĐŽƵŶƚĂŶƚƐ ĂŶĚ ƵĚŝƚŽƌƐ ĂƐ ƐƐŽĐŝĂƚĞ ĞƌƚŝĨŝĞĚ WƵďůŝĐ ĐĐŽƵŶƚĂŶƚ ŝŶ WƵďůŝĐ WƌĂĐƚŝĐĞ ;WͲWWͿ͕ ĂůƐŽ ĞŶĐŽƵƌĂŐĞ ƐŽŵĞ ƐƚĂĨĨ ǁŚŽ ĂƌĞ ŶŽǁ ƌĞŐŝƐƚĞƌĞĚ ǁŝƚŚ ƚŚĞ /ŶƐƚŝƚƵƚĞ ŽĨ /ŶƚĞƌŶĂůƵĚŝƚŽƌƐ͕ƚŽŐĞƚƚĞƐƚĞĚŝŶŽƌĚĞƌƚŽďĞĐĂŵĞĞƌƚŝĨŝĞĚ/ŶƚĞƌŶĂůƵĚŝƚŽƌƐ;/ƐͿ͘ ďͿ ƵƚƚŚŝƐǁŝůůĚĞƉĞŶĚŽŶĂǀĂŝůĂďŝůŝƚLJŽĨƚƌĂŝŶŝŶŐĨƵŶĚƐ͘ ĐͿ dŽ ĐŽŶƚŝŶƵĞ ƵƉĚĂƚŝŶŐ ƚŚĞ ƵĚŝƚ Division’s Audit DĞƚŚŽĚŽůŽŐLJ DĂŶƵĂů ǁŚŝĐŚ ǁĂƐ ƉƌĞƉĂƌĞĚ ŝŶ ϮϬϭϬ͕ ƚŽ ŵĂƚĐŚ ǁŝƚŚ ƚŝŵĞ ĂŶĚ ĐŚĂŶŐĞƐ ƚĂŬŝŶŐ ƉůĂĐĞ ŝŶ ĂĐĐŽƵŶƚŝŶŐ ĂŶĚ ĂƵĚŝƚŝŶŐƉƌŽĨĞƐƐŝŽŶŝŶƚŚĞǁŽƌůĚ͘ ĚͿ dŚĞƵĚŝƚŝǀŝƐŝŽŶǁŝůůĐŽŶƚŝŶƵĞƚŽĐŽŶĚƵĐƚƌĞŐƵůĂƌŝŶͲŚŽƵƐĞƚƌĂŝŶŝŶŐƐƉĞĐŝĂůůLJƚŽůĞĂƌŶ ĂďŽƵƚůĂƚĞƐƚƵĚŝƚ^ƚĂŶĚĂƌĚƐĂŶĚŶĞǁĂƵĚŝƚƚĞĐŚŶŝƋƵĞƐ͘ ĞͿ dŽůŽŽŬĨŽƌƉŽƐƐŝďŝůŝƚLJŽĨĐŚĂŶŐŝŶŐĂƵĚŝƚŵĂŶƵĂůĨŝůĞƐƚŽĞůĞĐƚƌŽŶŝĐĨŝůĞƐůŝŬĞĂƐĞǁĂƌĞŽƌ ĂŶLJŽƚŚĞƌĞůĞĐƚƌŽŶŝĐĂƵĚŝƚŵĞƚŚŽĚŽůŽŐLJ͕ĂŶĚŐĞƚĂǁŝƚŚŵĂŶƵĂůĨŝůĞƐ͘ ĨͿ dŚĞƵĚŝƚŝǀŝƐŝŽŶǁŝůůĞŶĐŽƵƌĂŐĞƐŽŵĞĂƵĚŝƚƐƚĂĨĨƚŽƉƵƌƐƵĞĐŽƵƌƐĞƐŽŶ

6 LMC MANUAL 2018 178 ŐͿ dŽŚĂǀĞĂůŝďƌĂƌLJǁĞůůĞƋƵŝƉƉĞĚǁŝƚŚƉƌŽĨĞƐƐŝŽŶĂůƚĞdžƚŬƐĂŶĚWĞƌŝŽĚŝĐĂůƐǁŚŝĐŚƐƚĂĨĨ ĐĂŶŚĂǀĞĂĐĐĞƐƐ͘ ŚͿ dŽďĞĂďůĞƚŽĚŽĂƵĚŝƚƐŽĨĂůůĐŚƵƌĐŚŝŶƐƚŝƚƵƚŝŽŶƐĐƵƌƌĞŶƚůLJĚŽŶĞďLJƚŚĞWƌŝǀĂƚĞƵĚŝƚŽƌƐ͘ ŝͿ dŽ ƉƌĞƉĂƌĞ /ŶƚĞƌŶĂů ƵĚŝƚ DĂŶƵĂů ǁŚŝĐŚ ĐŽŵƉůLJ ǁŝƚŚ /ŶƚĞƌŶĂƚŝŽŶĂů WƌŽĨĞƐƐŝŽŶĂů WƌĂĐƚŝĐĞƐ&ƌĂŵĞǁŽƌŬ;/WW&Ϳ͘  ϭϭ͘ KE>h^/KE tĞŚŽƉĞ͕ĞŶĂďůĞĚďLJŽƵƌ>ŽƌĚ:ĞƐƵƐŚƌŝƐƚĂŶĚŽƵƌĞĨĨŽƌƚƐƚŽďƵŝůĚĐĂƉĂĐŝƚLJ͕ĂŶĚƚƌĂŝŶŝŶŐ͕ǁĞ ƐŚĂůůďĞĂďůĞƚŽĚŽŵŽƌĞĂƵĚŝƚƐĂŶĚŝŶĐƌĞĂƐĞŽƵƌĞĨĨŝĐŝĞŶĐLJ͕ĂŶĚĞĨĨĞĐƚŝǀĞŶĞƐƐ͕ĂŶĚƋƵĂůŝƚLJŽĨŽƵƌ ƌĞƉŽƌƚƐ͘ tĞĂƉƉƌĞĐŝĂƚĞĨŽƌƚŚĞĨŝŶĂŶĐŝĂůĂƐƐŝƐƚĂŶĐĞĞdžƚĞŶĚĞĚƚŽƚŚĞƵĚŝƚŝǀŝƐŝŽŶďLJƚŚĞ>D͘tĞŚŽƉĞ ƚŚĂƚƚŚĞ>DǁŝůůĐŽŶƚŝŶƵĞƚŽĨŝŶĂŶĐĞƚŚĞƵĚŝƚŝǀŝƐŝŽŶƵŶƚŝůŝƚŝƐĂďůĞƚŽƐƚĂŶĚŽŶŝƚƐŽǁŶ͘  ,ƵŵďůLJ/ƐƵďŵŝƚ͕ KŶďĞŚĂůĨŽĨƚŚĞ>dͲƵĚŝƚŝǀŝƐŝŽŶ   ůŝƐĂ͘DŚĂŶĚŽ ĐƚŝŶŐƵĚŝƚŽƌ'ĞŶĞƌĂů >d–ƵĚŝƚŝǀŝƐŝŽŶ

7 LMC MANUAL 2018 179 ELCT-Audit Division

Dioceses and Institutions which have submitted their 2016 drafts accounts for audit up to 15th September 2017

S/N Diocese Diocese/Institution Status up to 15th September 2017 1 ND Northern Diocese Audit done, final report issued 2 ECD Eastern and Coastal Diocese Audit done, draft report issued 3 NCD North Central Diocese Audit done. Report preparation in progress 4 KAD Karagwe Diocese Audit done, final report issued 5 DMR Diocese in Mara Region Audit done, Report preparation in progress 6 MD Mbulu Diocese Submitted audit not yet done 7 PD Pare Diocese Audit done. Report preparation in progress 8 NED North Eastern Diocese Submitted audit not yet done 9 UKD Ulanga Kilombero Diocese Audit done, final report issued 10 IR Iringa Diocese Submitted audit not yet done 11 CD Central Diocese Audit done, Report preparation in progress 12 DOD Dodoma Diocese Audit done, final report issued 13 SD Southern Diocese Submitted audit not yet done. 14 KOD Konde Diocese Submitted audit not yet done. 15 SCD South central Diocese Audit done, final report issued. 16 SED South Eastern Diocese Audit done, final report issued 17 SWD South western Diocese Audit done final report issued. 18 ELVD East Lake Victoria Diocese Audit done. Report preparation in progress 19 SELVD South East Lake Victoria Submitted audit not yet done 20 NWD North western Diocese Submitted audit not yet done. 21 DME Diocese of Meru Audit done. Report preparation in progress 22 MGD Morogoro Diocese Audit done. Report preparation in progress 23 RUDI Ruvuma Diocese Audit done, draft report issued 24 LTD Lake Tanganyika Diocese Submitted audit not yet done 25 MWD Mwanga Diocese New Diocese 26 ND Hai Vocational Training Centre Audit done, final report issued 27 NED Irente Farm Not yet submitted 28 ND Machame Health Institute Audit done, final report issued 29 DMR MEA project Audit done. Report preparation in progress 30 ELVD Nyakato Health Centre Audit done. Report preparation in progress 31 ELVD Nyakato Bible School Audit done. Report preparation in

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LMC MANUAL 2018 180 progress 32 CD Kiomboi Lutheran Institute Submitted audit not yet done 33 CD Iambi Lutheran Hospital Submitted audit not yet done 34 SD Mafinga Lutheran Training Centre Submitted audit not yet done 35 SD Mafinga Child Care Not yet submitted 36 CW Internal Audit June to December 2016 Audit done, final report issued 37 CW SLEEP Project-Internal Audit Audit done, final report issued 38 CW Mission for essential Essential Medical Audit done, final report issued Supplies -Internal Audit 39 CW Biogas Project-Internal Audit Audit done, final report issued 40 ND Marangu Lutheran Hospital Audit done, final report issued 41 ND Angaza Women Centre Audit done, final report issued 42 ND Agape Lutheran Seminary Audit done, final report issued 43 ND Mwika Bible School Audit done, final report issued 44 ND SIHA District Audit done. Report preparation in progress 45 ND HAI Disrict Audit done. Report preparation in progress 46 ND Central District Audit done. Report preparation in progress 47 ND East Kilimanjaro District Audit done, final report issued 48 MD Waama Bible School Not yet submitted 49 DME Usariver Rehabilitation Centre Audit done, final report issued 50 CW Tumaini Makumira University –Mbeya Not yet submitted Centre 2015/2016 51 CW Radio Gospel (Sauti ya injili) Not yet received 52 LUICO New Safari Hotel-Internal Audit done, final report issued 53 DOD Aya Secondary School Audit done, final report issued 54 DOD Embeko Secondary School Audit done, final report issued 55 DME Nkoaranga Lutheran Hospital Submitted audit in progress 56 ND Machame District Designated Hosp. Audit done, final report issued 57 ND Karatu District Designated Hosp. Audit done, draft report issued 58 ND Karatu Health Training Institute Audit done, draft report issued 59 DMR Bunda District Designated Hosp. Audit done, draft report issued 60 KOD Manow Plantation Submitted audit not yet done 61 NWD Iluhya Secondary School Submitted audit not yet done 62 NWD Bukoba Town Health Centre Submitted audit not yet done. 63 KAR Nyakahanga District Designated Hosp. Audit done. Report preparation in progress 64 CW Njombe Centre for Deaf Submitted audit not yet done 65 ND Faraja Centre for Deacons Audit done, Report preparation in progress 66 SCD Bulongwa Health Science Institute Audit done, Report preparation in progress 67 NED Irente School for the Blind Audit done, final report issued 68 SCD Bulongwa Lutheran Hospital Audit done. Report preparation in

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LMC MANUAL 2018 181 progress 69 SCD Bulongwa Children Home Audit done, Report preparation in progress 70 ECD Kisarawe Lutheran Seminary Audit done draft report issued 71 ECD Mwanakwerekwe Dispensary Audit done draft report issued 72 ECD Directorate of Health Audit done draft report issued 73 ECD Mtoni Deaconic Centre Audit done draft report issued 74 ECD Azania Front Cathedral Audit done draft report issued 75 ECD Mbezi Beach Parish Audit done final report issued 76 ECD Ubungo Parish Audit done draft report issued 77 ECD Mwenge Parish Audit done draft report issued 78 ECD Makongo Parish Audit done draft report issued 79 ECD Wazo Hill Parish Audit done draft report issued 80 ECD Msasani Parish Audit done draft report issued 81 ECD Kunduchi Parish Audit done draft report issued 82 ECD Salasala Parish Audit done draft report issued 83 ECD Hananasif Parish Audit done draft report issued 84 ECD Kawe Parish Audit done draft report issued 85 ECD Bagamoyo Parish Audit done draft report issued 86 ECD Manzese Parish Audit done draft report issued 87 ECD Mwananyamala Parish Audit done draft report issued 88 ECD Changanyikeni Parish Audit done draft report issued 89 ECD Bethania Sub Parish Audit done draft report issued 90 ECD Bunju Parish A Audit done draft report issued 91 ECD Segerea Parish Audit done draft report issued 92 ECD Tabata Parish Audit done draft report issued 93 ECD Kinyerezi Parish Audit done draft report issued 94 ECD Kigogo Parish Audit done draft report issued 95 ECD Kipunguni B Parish Audit done draft report issued 96 ECD Highland Parish Audit done draft report issued 97 ECD Mburahati Parish Audit done draft report issued 98 ECD Muhimbili Parish Audit done draft report issued 99 ECD Kitunda Relini Parish Audit done draft report issued 100 ECD Kitunda Kuu Parish Audit done draft report issued 101 ECD Matumbi Parish Audit done draft report issued 102 ECD Mabibo External Parish Audit done draft report issued 103 ECD Mabibo Farasi Parish Audit done draft report issued 104 ECD Kariakoo Parish Audit done draft report issued 105 ECD Central District office Audit done draft report issued 106 ECD North District Audit done draft report issued 107 ECD Southern District Office Audit done draft report issued 108 ECD Zanzibar Mission District Audit done draft report issued 109 ECD Magogoni Parish Audit done draft report issued 110 ECD Sinza Parish Audit done draft report issued 111 ECD Mavurunza Parish Audit done draft report issued 112 ECD Buza Parish Audit done draft report issued

3

LMC MANUAL 2018 182 113 ECD Keko Parish Audit done draft report issued 114 ECD Vaertenary Parish Audit done draft report issued 115 ECD Vituka Parish Audit done draft report issued 116 ECD Chanika Parish Audit done draft report issued 117 ECD Pugukajiungeni Parish Audit done draft report issued 118 ECD South western District Office Audit done draft report issued 119 ECD Mailimoja Parish Audit done draft report issued 120 ECD Temboni Parish Audit done draft report issued 121 ECD Kibamba Parish Audit done draft report issued 122 ECD Mbwawa Secondary School Audit done draft report issued 123 ECD Mkuza Parish Audit done draft report issued 124 ECD Temeke Parish Audit done draft report issued 125 ECD Ukonga Parish Audit done draft report issued 126 ECD Sanze Parish Audit done draft report issued 127 ECD Kisarawe Parish Audit done draft report issued 128 ECD Gide Parish Audit done draft report issued 129 ECD Kongowe Parish Audit done draft report issued 130 ECD Kurasini Parish Audit done draft report issued 131 ECD Mbagala Parish Audit done draft report issued 132 ECD Msewe Parish Audit done draft report issued 133 ECD Western District Office Audit done draft report issued 134 ECD Yombo Parish Audit done draft report issued 135 ECD Kijichi Parish Audit done draft report issued 136 ECD Mbezi juu Parish Audit done draft report issued 137 ECD Mbezi Luis Parish Audit done draft report issued 138 ECD Mlandizi Parish Audit done draft report issued 139 ECD Kibangu Parish Audit done draft report issued 140 ECD Msasani Multipurpose Trust Audit done draft report issued 141 ECD Yombo Dovya Parish Audit done draft report issued 142 ECD Kipawa Parish Audit done draft report issued 143 ECD Kimanga Parish Audit done draft report issued 144 ECD Kijitonyama Trust Audit done draft report issued 145 ECD Tandika Parish Audit done draft report issued 146 ECD Kiluvya Parish Audit done draft report issued 147 ECD Kimara B Parish Audit done draft report issued 148 ECD Buguruni Parish Audit done draft report issued 149 ECD Kimara Parish Audit done draft report issued 150 ECD Mjimwema Parish Audit done draft report issued 151 ECD Boko Parish Audit done draft report issued 152 ECD Bwaloni Sub.Parish Audit done draft report issued 153 ECD King’ongo Parish Audit done draft report issued 154 ECD Kisauke Sub Parish Audit done draft report issued 155 ECD Matosa Parish Audit done draft report issued 156 ECD Mikocheni A Sub Parish Audit done draft report issued 157 ECD Msakuzi Sub Parish Audit done draft report issued 158 ECD Makabe Parish Audit done draft report issued

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LMC MANUAL 2018 183 159 ECD Ununio Sub Parish Audit done draft report issued 160 ECD Luguruni Sub Parish Audit done draft report issued 161 ECD Neema Sub Parish Audit done draft report issued 162 ECD Kinondoni Parish Audit done draft report issued 163 ECD Tumbi Parish Audit done draft report issued 164 ECD Magomeni Parish Audit done draft report issued 165 ECD Vingunguti Parish Audit done draft report issued 166 ECD Kijitonyama Parish Audit done draft report issued 167 ECD Mwanakwerekwe Parish Audit done draft report issued 169 ECD Mtoni Parish Audit done draft report issued 170 ECD Kisukuru Sub Parish Audit done draft report issued 171 ECD Kivule Sub Parish Audit done draft report issued 172 ECD Mongolandege Sub Parish Audit done draft report issued

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LMC MANUAL 2018 184 Appendix I ELCT- Audit Division

Audits done from January to December 2016

S/N Diocese Client Years of Audit 1 NWD North Western Diocese 2015 2. ND Agape Seminary 2015 3. NWD Bukoba Health centre 2015 4. NED North Eastern Diocese 2013 and 2014 5. DMR Bunda Designated District Hospital 2015/2016 6. DMR Diocese in Mara Region 2015 7 NWD Izimbya Hospital 2014/2015 and 2015/2016 8. KAD Karagwe Diocese 2015 9 NWD Igabiro Institute of Agriculture 2014 and 2015 10 NWD Ndolage Hospital 2014 and 2015 11 NWD Bukoba Secondary School 2014 and 2015 12 NWD Iluhya Secondary School 2014 13 NWD Ndolage Nursing School 2014 and 2015 14 NWD Pare Diocese 2015 15 CD Iambi Lutheran Hospital 2015 16 LUICO New Safari Hotel(internal audit) July 2015 to December 2015 Jan2016 to June 2016 17 SED South Eastern Diocese 2013 to 2014 18 MD Mbulu Diocese 2015 19 MD Waama Bible School 2015 20 MD Waama Teachers College 2014 21 MD Meru Diocese 2015 22 DOD Dodoma diocese 2015 23 DOD Aya Secondary 2015 24 DOD Embeko Secondary School 2015 25 ELVD East of Lake Victoria 2015 26 ECD Eastern and Coastal Diocese 2015 27 ND Northern Diocese 2015 28 NED Lutindi Mental Hospital 2012 to2015 29 ND Marangu Hospital 2015 30 ND Machame Health Institute 2014/2015 31 ND Machame Luth. District Designated Hospital 2015/1016 32 ND Mwika Bible School 2015 33 ND Southern Diocese 2015 34 CD Central Diocese 2015 35 SD Kidugala Lutheran Seminary 2015 36 SD Mafinga Vocational Training Centre 2015 37 SD Mafinga orphanage centre 2015

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LMC MANUAL 2018 185 38 SD Ilembula Lutheran Hospital 2015/2015 39 SD Ilembula nursing and midwifery training 2015/2016 centre 40 IR Iringa Diocese 2015 41 IR Ilula District Designated Hospital 2015 42 DME Ailanga Seminary 2015 43 SELVD Mwadui Lutheran Secondary School 2015 44 ND Karatu Lutheran District Designated Hospital 2014/2015 45 KOD Konde Diocese 2015 46 KOD Manow Seminary 2015 47 KOD Itete Lutheran Hospital 2015 48 KOD Matema Lutheran Hospital 2015 49 KOD Matema Conference and Hostel centre 2015 50 KOD Matema Bible and Vocational Training Centre 2015 51 KOD Manow Tea Plantations 2015 52 NCD North Central Diocese 2015 53 ELVD Nyakato Health Centre 2015 54 ELVD Nyakato Bible School 2015 55 SCD South Central Diocese 2014 56 KAD Nyakahanga Designated District Hospital 2014/2015 57 ND Faraja Centre for Deacons 2015 58 NED Irente Orphanage Centre 2012 to 2014 59 NED Irente School for the Blind 2015 60 NED Irente Farm 2012 to 2014 NED Irente Rainbow School 2012 to 2015 61 SELVD South East of lake Victoria Victoria 2015

62 DME Usariver Rehabilitation Centre 2015 63 ND Angaza women centre 2015 64 DLT Diocese of Lake Tanganyika 2014 and 2015 65. ND Mwika Bible School 2015 66 CW Mwanga School for deaf 2015 67 CW ELCT-Common work July to December 2015 January to June 2016 68 SWD South West Diocese 2014 69 RD Ruvuma Diocese 2014 and 2015 70 ND Hai Training vocational center 2015 71 SCD Bulongwa Health Science Institute 2011 to 2013 72 SCD Bulongwa Lutheran Hospital 2012 and 2013 73 SCD Bulongwa Children’s home 2011 to 2013 74 Tumaini University- Mbeya Centre 2014/2015 75 Tumaini University- Mbeya Centre Investigation 76 CW Internal audit –CW –SLEEP Programm Internal audit January to December 2016

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LMC MANUAL 2018 186 77 CW Common Work- Biogas Program Internal audit 78 CW Common Work –Small Program Internal audit S/N Diocese Client( Parish/Institution Years of Audit 79 ECD Central District 2015 80. ECD Mbezi juu sub Parish 2015 81 ECD Muhimbili Parish 2015 82 ECD Highland Parish 2015 83 ECD Segerea Parish 2015 84 ECD Kitunda reline Parish 2015 85 ECD Changanyikeni Parish 2015 86 ECD Magogoni Parish 2015 87 ECD Mbagala Parish 2015 88 ECD Temeke wailes Parish 2015 89 ECD Kipunguni B Parish 2015 90 ECD Kinyerezi Parish 2015 91 ECD Kijitonyama Parish 2015 92 ECD Kijitonyama trust 2015 93 ECD Kinondoni Parish 2015 94 ECD Salasala Parish 2015 95 ECD Kijichi Parish 2015 96 ECD Tandika Parish 2015 97 ECD Keko Parish 2015 98 ECD Buza Parish 2015 99 ECD Wazo hill –Bethanis Sub Parish 2015 100 ECD Tabata Parish 2015 101 ECD Buguruni Parish 2015 102 ECD Azania front Cathedral 2015 103 ECD Mwanakwerekwe Parish 2015 104 ECD Mwanakwerekwe Dispensary 2015 105 ECD Zanzibar Mission District 2015 106 ECD Mabibo external Parish 2015 107 ECD Mabibo Farasi Parish 2015 108 ECD Bagamoyo Parish 2015 109 ECD Wazo hill Parish 2015 110 ECD Kawe Parish 2015 111 ECD Hananasif Parish 2015 112 ECD Yombo Parish 2015 113 ECD Ukonga Parish 2015 114 ECD Makongo Parish 2015 115 ECD Matumbi Parish 2015 116 ECD Ubungo Parsh 2015 117 ECD Mburahati Parish 2015 118 ECD Msasani MDT 2015 119 ECD Mkuza girls secondary school 2015

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LMC MANUAL 2018 187 120 ECD Mbwawa secondary school 2015 121 ECD Kongowe Parish 2015 122 ECD Southern District 2015 123 ECD Boko Parish 2015 124 ECD Kariakoo Parish 2015 125 ECD Manzese Parish 2015 126 ECD Mlandizi Parish 2015 127 ECD Sinza Parish 2015 128 ECD Gide Parish 2015 129 ECD Western District 2015 130 ECD Kiluvya Parish 2015 131 ECD Kingo’ngo’ Parish 2015 132 ECD Bunju Parish 2015 133 ECD Mailimoja Parish 2015 134 ECD Mwananyamala Parish 2015 135 ECD Mtoni Parish 2015 136 ECD Kimara Parish 2015 137 ECD Msewe Parish 2015 138 ECD Matosa Parish 2015 139 ECD Kimara B Parish 2015 140 ECD Tumbi Parish 2015 141 ECD Kibamba Parish 2015 142 ECD Chanika Parish 2015 143 ECD Vertinary Parish 2015 144 ECD Mjimwema Parish 2015 145 ECD Kimanga Parish 2015 146 ECD Kigogo Parish 2015 147 ECD Kunduchi Parish 2015 148 ECD Kurasini Parish 2015 149 ECD Kipawa Parish 2015 150 ECD Dovya Parish 2015 151 ECD Kitunda kuu 2015 152 ECD Vingunguti Parish 2015 153 ECD Vituka Parish 2015 154 ECD Mwenge Parish 2015 155 ECD Temboni Parish 2015 156 ECD Mbezi Luis Parish 2015 157 ECD Mavurunza Parish 2015 158 ECD Health Directorate 2015 159 ECD Mtoni Deaconic centre 2015 160 ECD Mkuza Parish 2015 161 ECD Makabe Parish 2015 162 ECD South Western district 2015 163 ECD Kisarawe Mjini Paris 2015

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LMC MANUAL 2018 188 164 ECD Kisarawe L.J. Seminary 2015 165 ECD Mikocheni A Sub. Parish 2015 166 ECD Kisauke Sub Parish 2015 167 ECD Ununio Sub Parish 2015 168 ECD Luguruni Sub Parish 2015 169 ECD Msakuzi Sub Parish 2015 170 ECD Bwaloni Sub Parish 2015 171 ECD Mbezi Beach Parish 2015 172 ECD Northern District 2015 173. ECD Msasani Parish 2015 174 ECD Magomeni Parish 2015 175 ECD Kibangu Parish 2015 176 ECD Mbezi Beach Parish 2015

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LMC MANUAL 2018 189 yet

udit A audit audit

not

Audit audit

but tted January 2017

February 2017 in 2017February

.

. were received

not yet received

s received ts n evelopment.

ccounts June 2017 ccounts received in February 2017 ccounts submitted in ccounts received ccounts were received and audit done in ccount in June 2017

accou in April 2017 because of being unable to finance audit

Current D a Drafts done expenses. a Draft done a Draft done. a Draft Done a Draft 2017 July a Draft done in Draft accounts received in June 2017, audit in progress. Draft accounts not yet submitted Draft accounts not yet submitted Draft accounts not yet submitted Draft accounts not yet submitted Draft accounts not yet submitted submi yet not accounts Draft Draft accounts not yet submitted in accounts Draft received 2007 audit done Draft Draft accounts not yet received Draft accounts not yet received Appendix 11

6 in 201

but auditbut could not be 1

ceived ed received received

not received.

were December 2016 2016 December

st ccounts A ounts were accounts were accounts ted at one time hether W acc Draft done because they wanted two years accounts be audi Accounts were not received Accounts were not received. Draft Draft accounts were received but audit could not be done because they wanted two years accounts be audited at one time not accountsDraft were received not accountsDraft were received not accountsDraft were re Accounts were not received Accounts were not received Accounts were not received Accounts were not received Accounts were not received Accounts were not received Accounts were not received Accounts were not receiv Accounts were not received Accounts were not received

5

5 5

4 2015 and

5 iocese 2014 iocese nstitution iocese 201

iocese201 iocese 201

al Officers Training ospital 201

iocese 201

ombero D ombero / Institutions not audit yet done to up 31

di Lutheran Hospital 2015 Name Diocese/I of North Eastern D Ulanga Kil D Morogoro South western D South East Diocese 2015 South central D H Nkoaranga Radio Gospel (Sauti ya Injili) 2014 and 2015 Bumbuli Lutheran Hospital 2015 Bumbuli Clinic 2015 centre Kilin Kiabakari Bible School 2015 press Vuga 2015 Gonja Lutheran Hospital Bulongwa Health Science Institute Itete Orphanage center Irente Farm JuniorMorogoro seminary Lutheran D ioceses AUDIT DIVISION AUDIT

-

...... 1 2 3 4 5 6 7

ELCT 2015 S/N 1 2 3 4 5 6 7 8 9 10 1 1 1 1 1 1 1 18

LMC MANUAL 2018 190

APPENDIX III APPENDIX

2017

or audit August

st 31

yet submittedyet for audit

2016

December

Current status up to Accounts not yet submitted f Accounts not submittedyet for audit Accounts not submittedyet for audit Accounts not submittedyet for audit Accounts not submittedyet for audit Draft accounts received in June 2017, audit in progress Accounts not submittedyet for audit Accounts not st 31

1

d WHETHER DRAFT RECEIVED Accounts not received accounts not received Accounts not received Accounts not received Accounts were not received for audit Accounts were not receive Accounts were not received for audit Accounts were not received for audit

2014 and prior years audits not yet done as at

4 12 to 2014 12 to 2014 201

ers Training centre Training ers 2012 to centre

tal 201 tal to ospi

DIOCESE/INSTITUTION Bumbuli H Bumbuli Clinical Offic 2014 printingVuga 2012 to press 2014 Kilindi Lutheran Hospital 20 Kiabakari Lutheran Bible School 2012 to 2014 Nkoaranga Lutheran Hospital 2014 Radio Gospel (Sauti ya Injili Moshi) Gonja Lutheran Hospital

. S/ N 1. 2 3. 4. 5. 6. 7. 8.

ELCT AUDIT DIVISION

LMC MANUAL 2018 191 LMC MANUAL 2018 192 EVANGELICAL LUTHERAN CHURCH IN TANZANIA

Strategic Plan: 2015 – 2025

August 2014

LMC MANUAL 2018 193

I. Historical Background of the Evangelical Lutheran Church in Tanzania (ELCT)

The Lutheran Mission work in Tanzania has been in existence since the 19th century when missionaries from Europe and the USA arrived in the country to spread the word of God. By 1938, there were seven Churches under Lutheran Mission, in Tanganyika by then. These Churches were:

a. The Lutheran Church of Northern Tanganyika in the North, b. The Usambara/Digo Lutheran Church in the North‐East, c. The Uzaramo/Uluguru Lutheran Church in the East d. The Augustina Lutheran Church of Iramba/Turu in the Central, e. The Evangelical Lutheran Church in the North West Tanganyika, f. Iraqw Lutheran Church in the Northern Province and g. The Ubena/Konde Lutheran Church in the Southern Highlands.

In 1938, the Churches founded a Federation known as the Federation of the Lutheran Churches in Tanganyika, which brought together all the seven Lutheran Churches spread in different parts of the country, with a total membership of approximately 500,000 Christians. In June 19th 1963, the seven Churches under the umbrella of a federation, merged to become a single common Church known as the Evangelical Lutheran Church in Tanzania (ELCT) that consequently became a member of the Lutheran World Federation (LWF) in 1964.

Currently, the Evangelical Lutheran Church in Tanzania comprises of 23 Dioceses with a membership of about 5.6 million people, in a population of about 45 million Tanzanians. The Dioceses which are spread all over Tanzania Mainland include the dioceses of East of Lake Victoria, North‐Central, Mara, Dodoma, Iringa, Karagwe, Northern, North‐Western, North‐Eastern, Central, Konde, Southern, South Central, South Western, Eastern and Coastal, Mbulu, Meru, Pare, Ulanga Kilombero, Morogoro, South East of Lake Victoria, South Eastern Diocese and Ruvuma Diocese . Ruvuma Diocese is one of the youngest Dioceses of ELCT, founded in July 2014. Apart from these Dioceses, there are also mission areas which are administered by the Church through Evangelism and Christian nurturing. These mission areas are Rukwa, Tabora, Kigoma and Zanzibar.

The Mission of the Church is to make people know Jesus Christ and have life in its fullness by bringing to them the Good News through words and deeds, based on the Word of God as it is in the Bible and the Lutheran teachings guided by the ELCT Constitution. In order to achieve its Mission, the Evangelical Lutheran Church in Tanzania works with other partners inside and outside the country.

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LMC MANUAL 2018 194

II. The Social‐ Economic Context

Tanzania like most other countries in the Sub‐Saharan Africa ,has for the last ten years been heavily affected by the climate change whereby, the country has experienced persistent droughts and unpredictable rains that in most cases have led to damages in the infrastructure, crop fields and settlements in various parts. As a result of prolonged droughts and intermittent floods, the country has continued to experience food shortages and even power rationing which at times, has made industries and businesses rely on diesel powered engines in form of generators leading to inefficient production. However, with the discovery of ample natural gas in southern parts of the country, solutions to the problem of power seem to be promising, though still, the majority of the people especially the poor might not be able to access power due to its cost, unless the government provides subsidy.

The International Economic Recession of 2010 has continued to affect the country including the Church work, as most of the external funding had to be reduced or dropped‐off, affecting development of a number of church as well as the state owned projects. During 2011, the Tanzanian currency for the first time was inflated to two digits from 6% in 2006 to over 18% in 2011. The burden has continued to affect the purchasing power of most of the people, mainly the unemployed cadre and church workers who normally live below the poverty line of 1.5 USD per day.

The outcome of all this has been that the majority of the poor remain unable to meet their basic needs such as medical supplies, education for their children and inability to access safe and clean water easily and cheaply. Furthermore, the quality of education provided through the mushroomed secondary schools at ward level remains pathetic. Contrary to that, one would wish to see an increased public spending invested on social services to reduce the burden of households and communities, which have been forced to meet a growing share of education, health and water through cost sharing measures.

The role of the Church has continued in addressing the basic needs of the people and at the same time supporting the evangelism work in order to play her part in being the guardian of the poor, voiceless and oppressed. Generally, the socio‐economic challenges have made the church to increase her efforts in relief services and conflict resolutions while continuing to address other pertinent development areas and Mission work.

The year 2015 is yet another general election in the country, and Tanzanians have the right to civil expressions. The Church has a role to play on how it should involve its people in this process because it is well placed at the grass root level. Hence, the Church needs to address the issue of national elections early enough so that, majority of the people are well informed of the election

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LMC MANUAL 2018 195 process, their rights to voting and to ensure leadership that will continue to inculcate existing peace and harmony in the country.

III. ELCT Vision and Mission Statements and Core Values Vision A communion of people rejoicing in love and peace; blessed spiritually and physically, hoping to inherit eternal life through Jesus Christ

Mission To make people know Jesus Christ and have life in it fullness by bringing to them the Good News through words and deeds based on the Word of God as it is in the Bible and the Lutheran teachings guided by the ELCT Constitution.

Core Values The core values that guide ELCT are:  A witnessing, truthful, advocating, rewarding and daring Church  Rejoicing and proclaiming salvation  Forgiveness and justification by grace through faith in Christ

IV. Review of Development Plans: 2010 ‐ 2014 For the last five years the main priorities of the Church have been as stipulated below:

1. Capacity Building for Mission and Evangelism (with the following goals)

 To proclaim the gospel to all demonstrating and maintaining Christian identity and values.  To build and strengthen the family institution as the base for development of the church and nation in general.  To ensure that ELCT human resources needs are met through scholarship programs exchange area and international as well as missionary recruitments.  To enhance the delivery capacity of ELCT workers through short term training, workshop and seminars.  To operate effectively and efficiently by providing logistic support involving acquisition/purchase of new and/or replacement of old items as well as undertake major renovation/rehabilitation of buildings.

4

LMC MANUAL 2018 196 2. Income generation and stewardship (with the following goals)

 To promote and support business entrepreneurship, local resource mobilization in order to uplift the livelihood of church members.  To address the need for economic stability and sustainability of the church including her units by undertaking viable institutional investments.  To promote and support community empowerment programs in order to reduce their vulnerabilities.  Support and promote acquisition of land for the development of the church, her units and members.  To enable youth engage gainfully in development.

3. Promotion of Women’s work, Gender relations and Children’s Rights (with the following goals)

 To promote Gender in Development focusing on women  To agitate for children’s rights towards building a just society assisting the welfare of children  To mainstream HIV and AIDS control initiatives in all aspects of women development  To enhance gender dialogue involving men in groups towards sharing life experiences.

4. Provision of quality social services (with the following goals)

 To ensure that quality education is provided to our members and the larger community using church network.  To provide sustainable quality health services guided by the ELCT Health Policy.  To enhance social responsibility of members and revitalize Diaconic Work  To combat HIV and AIDS as guided by the ELCT HIV and AIDS Policy.

5. Policy Analysis and Advocacy (with the following goals)

 To build capacity and create awareness among the community we serve in order to enable them realize civil rights, good governance and meaningful socio‐economic development.  To intensify lobby programs working towards peaceful co‐existence and tolerance among groups and religions nationally and internationally.

The results of the review of what has worked well and what has not worked well for the last five years have been incorporated in the SWOT Analysis as strengths weaknesses, opportunities and threats. The present five‐ year Strategic Plan (2015‐ 2019) is a way forward for the Church which has been set from the SWOT premises.

V. Strategic Direction of the Plan SWOT Analysis was done as part of organizational assessment for the last five years. The results show the four main aspects of the SWOT to be:

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LMC MANUAL 2018 197 Strengths:  Clear structure  Strong membership  Willing partners  Church owned institutions  Institutional reputation  Acceptability of ELCT social services  A daring church  Networking with other partners  Episcopal church  Community based church  Availability of resources both human and material  Church unity  Capacity building programs

Weaknesses  Lack of HR Policy and resource manual  Lack of sustainable strategy  Lack of transparency and accountability  Activity ‐based rather than result‐based  Poor communication  Lack of harmony in church constitutions  Weak asset management  Bureaucracy in the implementation  Inadequate criteria in selection of board and committee members  Inadequate publicity  Inadequate participation in programming  Under staffing  Lack of reliable statistics  Inadequate financial resources  Overlapping of roles and misallocation of human and material resources.  Inadequate motivation for staff  Little attention on youth, children, and gender  Low capacity to move with technological changes

Opportunities  Readiness of the government to work with the church  Availability of partnerships  Availability of skilled manpower  Presence of volunteers willing to work with the church  Society mandate – the community is willing to be served by the church  Enabling government policies and laws  Peace and stability of the country  Abundance of natural resources in Tanzania  Globalization  Good climate  Technological advancement 6

LMC MANUAL 2018 198 Threats  Natural disasters  Corruption  High competition in the market  Moral decay  Abject poverty  Security issues  Climate change  Inflation  Globalization  Partners conditions/financial conditions  Risk liabilities  Changes of policies

VI. Key Priorities:

The SWOT Analysis yielded the following eight Priorities:

1. Mission & Evangelism 2. Diakonia 3. Resource Mobilization 4. Gender and Children’s Rights 5. Social Services 6. Policy Analysis and Advocacy 7. Capacity Building 8. Good Governance

VII. ELCT Key Priority Areas, Objectives and Strategies: 2015‐ 2025

Priority Area 1: Strenghtening Mission and Evangelism Work for Sustainance of Christian/ Church Identity

Objective 1: To increase by 50% the number of students reached with Christian Education in primary and secondary schools within the country by the end of 2025

Strategies:  Assessment of training needs for Christian Education teachers.  Establish motivation package for the Christian Education teachers.  Enforce the attendance regulation for students’ participation.  Advocate for harmonization of Christian Education curricula.  Collaborate with other CCT members.

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LMC MANUAL 2018 199  Conduct follow‐up.

Objective 2: To provide children with Sunday school Service in 100% of the existing preaching points by the end of 2025.

Strategies:  Establish a unified system for Sunday school classes.  Develop and supply training materials in collaboration with Social Services Directorate.  Establish a motivation package for the Sunday school teachers.  Establish children’s clubs.  Review curricula & training materials.  Conduct follow‐up.

Objective 3: By the end of 2025, to provide with the basic Christian Literature books, 50 % of children of Sunday school classes, 100% of confirmation students’ Christian members, 50% of Christian adults, and 100% of Christian Education teachers.

Strategies:  Establish a Publishing Unit at ELCT Headquarters.  Assess required books in terms of types, quantity and quality.  Mobilize funds for printing and distribution.  Establish a system of distribution.  Establish market promotion through sensitization and information.

Objective 4: To reach 1,000,000 of non‐Christian members through outreach programs by the end of 2025.

Strategies:  Assess the work of existing mission areas.  Identify new mission areas.  Strengthen Mission & Evangelism through capacity building and resources.  Provide public address systems.  Innovate an approach in Mission & Evangelism such as participatory mission.  House to house Evangelism.  Use information, education and communication IEC approach.  Establish ELCT TV channel.  Establish radio stations at Diocesan levels and link them with ELCT TV channel.  Preach the word of God through word and deeds.  Improve coordination.  Conduct Follow‐up.

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LMC MANUAL 2018 200 Objective 5: To increase by 20% the number of active youth in the key Church activities by the end of 2025

Strategies:  Conduct baseline survey.  Identify youth talents for promotion.  Sensitize the youth to join Church ministries.  Participation of youth in decision making.  Involve youth in income generation activities.  Build the capacity of youth in entrepreneurship skills.  Promote youth camps and forums.

Objective 6: To reach 80% of the ELCT members with right information on globalization based on Christian values, by the end of 2025.

Strategies:  Build the capacity of Church leaders on globalization at all levels.  Create awareness on globalization to ELCT Church members.  Produce and distribute informative materials.

Priority Area 2: Diakonia – Ensuring the Role of the Church in Support of Vulnerable Groups

Objective 1: All ELCT Dioceses to provide compassionate services to vulnerable groups and individuals at congregation level by the end of 2025

Strategies:  Map the existing diaconical services.  Identify vulnerable groups.  Implement the Diaconical policy.  Transform the institutions into vocational centers for the vulnerable through a transitional process.  Capacity building of the staff on care and counseling.

Objective 2: To establish by 50% supportive networks within all ELCT Dioceses to address the needs of all vulnerable groups by the end of 2025.

Strategies:  Sensitize the community on stigma issues.  Humanitarian services for the vulnerable groups.  Linkage with the available social services.  Establish and strengthen funds for vulnerable groups at parishes and Diocesan levels.

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LMC MANUAL 2018 201 Priority Area 3: Enhancing Mobilization and Management of Financial and Non‐ financial Resources at all Levels

Objective 1: To mobilize internal financial resources from 50% to 80% for the current and expected church activities by end of 2025.

Strategies:  Diversify/ expand internal sources of funds  Develop reserve fund  Improve and utilize financial regulations  Develop sound investments

Objective: 2: To establish by 30% viable internal financial sources of income by all ELCT Dioceses by the end of 2025

Strategies:  Conduct training on entrepreneurship skills  Purchase shares  Search for new areas of investment  Conduct monitoring and evaluation to measure achievements  Conduct fundraising Objective 3: To properly manage up to 80% of financial and non‐ financial resources by end of 2025 Strategies:  Recruit, develop and retain qualified and competent personnel.  Create and nurture a sense of ownership by church congregants.  Strengthen accountability through compliance with financial regulations

Objective: 4 To increase church land by 50% by the end of 2025

Strategies:

 Identify areas with land for investment and land for potential  Apply for land  Survey the acquired land  Apply for title deeds  Establish land bank/Database  Update land database  Organize seminars/meetings on land acquisition, use and ownership

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LMC MANUAL 2018 202

Priority Area 4: Promoting Gender Relations and Children’s Rights

Objectives 1: To empower 50% of men and women to overcome oppressive cultural practices by end of 2025

Strategies:  Develop an implementable ELCT gender policy.  Mainstream gender in all church units.  Create equal opportunities for men, women, youth, children and people with disabilities to access socio‐economic services.

Objective 2: To ensure 40% of the church women participate effectively in leadership and decision making by end of 2025

Strategies:  Create equal employment opportunities to both men and women in the church.  Increase women’s participation in decision making at all level ‐ family, church and community.

Objective 3: To increase by 30% the level of advocacy for gender rights, youth, children and people with disabilities by end of 2025.

Strategies:  Create awareness on gender and human rights, including youth, children and people with disabilities.  Collaborate with other like‐minded partners to raise awareness on gender and equity  Formulate gender dialogue forum  Increase awareness on HIV/AIDS and STDs  Fight against harmful traditional practices

Objective: 4 To ensure equitable participation of men and women by 30% in technical assistance and technological transfer activities by 2025

Strategies:  Conduct gender Audit  Respond to gender audit recommendations

Priority Area 5: Ensuring Provision of Quality Social Services

Objective 1: To provide quality health services to 20% of the ELCT existing Health Facilities by the end of 2025. 11

LMC MANUAL 2018 203

Strategies:  Print and distribute relevant health materials.  Orient health management teams on available policies and guidelines  Review policies every four years to accommodate experiences of policies users.  Conduct cost analysis for health services.  Lobby for PPP  Train animators for sensitizing communities on RBA.  Increase coverage on health education programs for ELCT.  Publicize ELCT core values and health services charter through various media.  Market the current ELCT HMIS.  Identify and establish centers of excellence

Objective 2: To establish one SACCOs in each health institution as an internal financial source by the end of 2025

Strategies:  Initiate internal sources of income to remunerate staff.  Sensitize SACCO’s formation for each Health institution.  Monitor formation and operationalization of SACCOs

Objective 3: To mitigate by 50% the impact of HIV and AIDS pandemic and poverty reduction with improved reproductive health status among women and men by the end of 2025.

Strategies:  Conduct TOT for clergy on HIV and AIDS.  Conduct situational analysis on HIV and AIDS  Sensitize community on HIV and AIDS.  Initiate income generating activities at parish level.  Collaborate with other stakeholders to increase the number of Care and Treatment Centers (CTC).  Train service providers for PMTCT services

Objective : 4 To provide quality Education Services by 50% to all ELCT primary, secondary schools and tertiary institutions, by the end of 2025.

Strategies:  Liaise with CSSC to acquire relevant policies and guidelines.  Initiate internal sources of income to motivate staff.  Organize effective Parents Teachers Associations  Establish and coordinate PPP

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LMC MANUAL 2018 204 Objective : 5 To build the capacity of 50% educational actors within ELCT educational institutions by the end of 2025.

Strategies:  Increase coverage of students clubs and organization  Coordinate and conduct refresher courses and long training for teachers  Coordinate School inspections  Establish zonal inspectorate teams.  Conduct seminars on Children Rights.  Conduct ELCT Mock examinations.  Print and distribute various Health Materials incl. Calendars and relevant posters with messages on HIV/AIDS prevention  Establish zonal centers of Exellence in education in collaboration and consultation with Tumaini University Makumira and its constituent colleges.

Objective 6: To reduce by 20% waterborne diseases among communities within 13 ELCT Dioceses by the end of 2025

Strategies:  Provide portable water by involving the community.  Cooperate with public sector for water services  Establish and strengthen water committees.  Education on water related diseases and hygienic habits.  Encourage household water treatment.

Priority Area 6: Promoting Policy Analysis and Advocacy

Objective 1: To build the capacity of 100% of the ELCT Executive Council and its related committees in order to advocate for good governance and better policies by the end 2016.

Strategies:  Awareness creation to the members of the Executive Council and its committees.  Policy analysis for policy influencing.  Strengthening the advocacy desk at the Headquarters.  Establish local advocacy desks at Diocesan level.  Organize dialogue forums.  Coordination and networking with other stakeholders.

Objective 2: By the end 2025, 50% of ELCT members have relevant information on climate change and are able to cope with its effect by developing mitigation and adaptation strategies.

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LMC MANUAL 2018 205 Strategies:  Awareness creation of pastors and evangelists o climate change.  Organize environmental week every year.  Celebrate the World Environmental Day (5th June) with the community.  Publish, print and distribute environmental promotion materials.  Promote use of Radio programs.  Conduct ToTs on environmental advocacy at Diocesan level.  Promote use of renewable sources of energy and tree planting.  Establish an ERDM (Emergency, Relief and Disasters Mitigation) Unit at ELCT and Diocesan levels.

Objective 3: By the end of 2025, 50% of the ELCT leaders should able to advocate for and promote a peaceful coexistence among different groups in Tanzania.

Strategies:  Create awareness among ELCT leaders on the issues of interfaith and coexistence;  Facilitate the formation of District Interfaith Committees;  Collaborate with other faiths at parish level.  Organize dialogue meetings /conferences on political tolerance for different stakeholders.  Publish, print and distribute informative material on interfaith.

Objective 4: By the end of 2025, 50% of the ELCT members have relevant information on human rights and are able to promote and advocate for them.

Strategies:  Create awareness among pastors and evangelists on human rights.  Organize public celebration for the Human Rights Day, African Child Day, Women Day, and Men Day in collaboration with the Social services and Gender relations.  Collaborate with the Social Services and Gender Relations on gender mainstreaming and gender audit;  Campaign on sensitization against Gender Based Violence (GBV)  Publish, print and distribute informative material on GBV.  Promote Radio programs.  Partner with other stakeholders and involve Interfaith Committees.

Priority Area 7: Enhancing Capacity Building of Staff at All Levels Objective 1: To increase the number of competent personnel in church units and institutions by at least 50% by the end of 2025

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LMC MANUAL 2018 206 Strategies:  Recruit qualified and competent personnel  Conduct Training Needs Assessment  Develop staff development and retention policy  Establish orientation and induction processes

Objective 2: To equip 50 % of the church units and institutions with adequate facilities such as life skills technologies by the end of 2025

Strategies:

 Establish on job training scheme/schedule  Establish e‐learning technologies  Encourage performance appraisals  Promote mentoring  Establish HR desks  Develop profile of the organization

Objective 3: To establish staff interaction systems for cooperation and collaborations by 40% by the end of 2025

Strategies:  Establish vocational clubs in Secondary schools e.g Bankers Club, Doctor’s club, Engineers club and games.  Develop staff training and development plans  Initiate staff retreats and site visits

Priority Area 8: Strengthening Good Governance for Effective Service Delivery

Objective 1: To facilitate by 100% Church Unity towards one constitution by end of 2025

Strategies:  Review organizational structures  Improve management information systems  Review and harmonize all units’ constitutions

Objective 2: To build capacity of 80% of the Governance bodies at all levels by end of 2025

Strategies:  Put in place independent governance committees/boards.  Ensure members appointed to various committees qualify for the position they are appointed to.  Comply with established regular meetings’ timetable/schedule.  Orient and build capacities of Board members on their roles and responsibilities.

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LMC MANUAL 2018 207 Objective: 3 By the end of 2025, all ELCT Governing structures and 50% of ELCT members have relevant information systems

Strategies:  Review and implement ELCT Communication Policy  Set a monitoring mechanism to ensure functionality of the communication structures and systems

VIII. TOOLS FOR IMPLEMENTING A STRATEGIC PLAN

For effective implementation of your Strategic Plan, the following tools are fundamental:

A. Plan of Action (POA)

This is an implementation tool showing a long term plan of activities to be implemented and objectives to be achieved in a specific year. The tool is manifested in a matrix shown below:

Priority Area : 1 Objective 1: Activities 2015 2016 2017 2018 2019

Objective 2 : Activities

Indicate the priority area, objectives for achieving the priority, activities for achieving the objectives and specific time for implementing the activities in terms of the plan period of five years. It is advisable to limit objectives into a maximum of six.

B. Annual Operational Plan

This tool shows how the plan will be carried out every year as shown in the matrix below: Annual Operational Plan of 2015 Objectives Activity Responsible Dates Budget

The annual operational plan is drawn from the Plan of action which is a longer term plan. The annual plan takes the activities and objectives of one year from POA and indicates what activities will be performed as shown by the matrix.

C. Annual Review of Strategic Plan.

It is important to review the strategic Plan annually in terms of what has worked, what has not worked and why and to decide the way forward by promoting strengths and opportunities and minimizing weaknesses and threats.

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LMC MANUAL 2018 208 D. Monitoring and Evaluation

Monitoring and evaluation plan should be specified:

a) Monitoring – describe how you will monitor the objectives, values and any other important aspects of your strategic plan. Include the indicators you will use, the data you will collect, how you will collect them, how often you will collect them, and who will be responsible for collecting them. b) Evaluation ‐ What types of evaluation are planned for the period of this plan? (E.g. annual self‐evaluations, an external evaluation during the final year of the program, an evaluation of different aspects of the program, etc.) Eexplain when the evaluations will occur and who will be involved.

E. Projected Resource Needs

This section describes the resources you need to run your programs during the period of your strategic plan and your sources of funding?

a) Human Resource Projections – Describe the human resources you will need over the next few years. Do you have adequate staff to accomplish your objectives? If not, how will you develop your human resources? What new staff will need to be recruited and by when? What specific areas of training may be necessary?

Summary of staff Projections: 2015‐ 2025

Type of Staff Existing Staff 2015 2016 2017 2018 2019 National Hqs a) Admin

b) Technical

c) Support Staff

Church Distrcts a) Admin

b) Technical

c) Support Staff etc.

b) Capital Resource Projections – What are your capital resources projections for the next five years? Consider buildings, vehicles, computers, office equipment and others.

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LMC MANUAL 2018 209 Summary of Capital Resource Projections: 2015‐ 2025 Type of Resource Existing 2015 2016 2017 2018 2019 Vehicles Buildings etc

c) Budget Projections Give broad budget projections for the period of your strategic plan. The general categories may include:  Human resources;  Capital resources;  Recurrent expenses ‐ recurring expenses you will need to cover, e.g. office expenses (utility bills, rent, office stationery); costs for carrying out training courses; travel expenses;  Project expenses; and  Evaluations ‐ costs of carrying out planned evaluations.

Budget Projections: 2015‐ 2025

Staffing Existing 2015 2016 2017 2018 2019 Capital Recurrent etc

4. Funding Sources Now that you have an idea of your budget requirements, consider your available financial resources. Do you have adequate financial resources? What are the projections for donor funding? Are these sufficient to cover all your needs? If not, take time to consider possible ways of raising the money necessary to meet your budget. Describe in this section your expected funding sources.

Sources of Funding Projections: 2015‐ 2025 Source Amount 2015 2016 2017 2018 2019 Internal Donors etc

N/B: For effective and efficient implementation of your Strategic Plan, the tools above should be put into practice otherwise, your plan can just be a document rather than a plan for action.

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LMC MANUAL 2018 210

IX. LIST OF ELCT PARTICIPANTS ON STRATEGIC PLANNING PROCESS – 2013/ 2014

S/N Name Diocese /Unit

1. Bishop Dr. Benson Bagonza ELCT‐ Karagwe Diocese 2. Bishop Isaya J. Mengele ELCT – Southern Diocese 3. Mrs. Rachel Ramadhani ELCT‐ Common Work 4. Mr. Tumaini Chambua ELCT, Pare Diocese 5. Mr. Onesmo Mdende ELCT, Eastern and Coastal Diocese 6. Rev.Evans Mwaunga ELCT, Dodoma Diocese 7. Mr. Brighton B.L. Killewa ELCT, Common Work 8. Mrs. Elizabeth Megroo ELCT, North Central Diocese 9. Mr. Furahini Mchome ELCT, East of Lake Victoria Diocese 10. Mr. Brown Mdegella ELCT, Iringa Diocese 11. Mr. Nayman Chavalla ELCT, Iringa Diocese 12. Mr. Jonas Lutamigwa ELCT, North Western Diocese 13 Rev. Anza Amen Lema ELCT‐ Common Work 14 Mr. Abel Mrema ELCT, Common Work 15 Rev. Ambele Mwaipopo ELCT‐ Common Work 16 Mrs. Patricia Mwaikenda ELCT‐ Common Work 17 Mallumbo W. Mallumbo ELCT‐ Common Work‐ Co facilitator

18 Mrs Faustina Nillan ELCT‐ Common Work 19 Richard Mwakatundu ELCT‐ Common Work 20 Dr. M Mbando ELCT‐ Common Work 21 Dr. Geoffrey Sigalla ELCT‐ Common Work 22. Rev. Rachel Axweso ELCT‐ Common Work 23. Elizabeth Lobulu, ELCT‐ Common Work 24 Rev Anicet Maganya ELCT‐ Common Work 25. Mwal. William Kivuyo ELCT‐ Common Work 26. Mr. Peter Karisson, LMC, Secretary 27. Mr. Siriel Pallangyo LMC 28. Sr. Flavian Temba LMC 29 Florence Ngwijo ELCT‐ Common Work 30 Mr. Emmanuel Ayo ELCT‐ Common Work 31 Mr. Anyitike Flastone ELCT, KOD 32. Ms. Lorenzo Marco ELCT, NED 33. Dr. Florence Ghamunga Facilitator, TUMA

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LMC MANUAL 2018 211 21 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Activities Develop tailor made courses for chaplains Develop/acquire and supply attendance registers. 1.1.1 Collect updated inventory oftertiary institutions primary, secondary and 1.1.2 Assess Training Needs to identify gaps 1..1.3 Establish motivation package for teachers 1.1.4 1.1.5 1.1.6 Identify other CCT membersannual and participate meetings on joint Christian Education for reports and1.2.1 Develop and distribute schedule for pastors visits implementation of 1.2. 2 Create ELCT Task Force for Curriculum and training materials. 1.2.3 Develop ELCT Sunday school policy 1.2.4.Formulate Sunday school children clubs X. ELCT PLAN OF ACTION: 2015 - 2025 Objective: 1 Priority Area 1: Strenghtening Mission and Evangelism Work for Sustainance of Christian/Church Identity To increasenumber by of schools 25% reached with Christian the Education in primary, secondarytertiary level and Country by the end of 2025 within the Objective: 2 To provide qualitySchool Sunday Service for children to all thepoints by end of 2025 existing worship

LMC MANUAL 2018 212 22 1.3.1. Conduct short term trainingteachers. for confirmation classes 1.3.2 Review and harmonizeteaching materials the existing guidelines and 1.4.1 Conduct twoexisting mission area - day workshop to1.4.2 review Support worksfinancial materials of mission areas with financial and non 1.4.3 Identifyevangelisation domestic new1.4.4 Identify volunteers and mentors areas of1.4.5 mission Create awareness for house evangelism. on the importance of Establish ELCT media forum 1.4.6 house to 1.4.7 Publicize the ELCTusing different media. mission, vision and core values 1.4.8 Review Communication Policy. 1.4.9 Establish DiakoniaDiakonia Coordination Desk at ELCT Headquarters. Committees in dioceses and 1.5.1 Train and Mentor Youth for Leadership Objective : 3 To provide quality christian teachings to all confirmants by 2024. Objective : 4 To reachChristians through 1,000,000 outreach non- programs by2020. the end of Objective: 5 To increasenumber by of 20% activechurch youth the in decisionbodies and making the end 2020. leadership by

LMC MANUAL 2018 213 23 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 . y Activities 2.1.1 Implement Diakonia polic 1.5 .2 Identify and train animators for youth ministry 1.5.3 Review constitutions and by-laws to include proportional youth representation at all levels. 1.5 4 Conduct workshop at district level to identify viable economic activities for youth groups. 1.5.5 Train youth on entrepreneurship. 1.5.6 Increase and improve the existing Youth Camps Forums. 1.5.7 Develop contentChristian and norms, guideline packages values to andcamps and clubs at all levels uphold Lutheran heritage for youth 1.6.1 Build the capacity of Church leaders on globalization. At all levels 1.6 .2 Create awareness on globalization to ELCT Church members 1.6 .3 Produce and distribute informative materials 1.6 .4. Establish information resource centres in ELCT Units. 2.1.2 Identifyvulnerable groups. the existing diaconical services and Objective: 1 Objective : 6 To reach the 80% of ELCT membersinformation withglobalization right basedChristian on values, byend of 2025 the on Priority Area 2: Ensuring the Role of Church in Support Vulnerable Groups All ELCTprovide Diocesesservices compassionate to groups and individuals to vulnerable

LMC MANUAL 2018 214 24 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 A Activities 3.1.1 Establish SACCOS and VICOBA groups 3.1.2 Acquire and register land 3.1.3 Rehabilitate and/renovate existingthe church e.g. hostels, health facilities, etc infrastructures of 3.1.4 Sensitize members on the scope of ELCT 3.1.5 Provide feedback to church units on how resources are used. 3.1.6 Review and implement financial regulations 2.1.3 Transforming the institutionsfor the vulnerable through a transitional process into vocational centers 2.1.4 Register available institutions with VET 2.1.5 Equiptechnology institutions andfacilities with appropriate entrepreneurship2.1.6 Identify candidates for training. innovative equipments2.2.1 Sensitize the community on stigma issues and and need for care and counseling of vulnerable groups 2.2.2 Encourage formation of care and counseling groups within the community 2.2.3 Link vulnerable groups with available community services 2.2 .4 Establish and strengthen funds for vulnerable groups at parishes and Dioceses level. Objective: 1 Priority Area 3: Enhancing mobilization and management of financial non - resources at all levels Objective : 2 at congregational levelthe end of 2025 by Tosupportive establish networks within all by ELCTaddress 50% the Diocesesvulnerable needs groups of to end of 2019. by all the Tofinancial mobilize resources50% to 80% from forexpected current internal and churchby the end of 2025 activities

LMC MANUAL 2018 215 25 Conduct Fundraising 3.1.7 Introduce and use electronic cash collection methods e.g. M-PESA, etc 3.2 .1 Conduct training on entrepreneurship skills 3.2.2 3.3.1 Conduct interviews 3.3.2 Establish scheme of service 3.3.3 Develop performance appraisal systems 3.3.4 Sensitize members on the scope of ELCT 3.3.5 Provide feedback to church units on how resources are used 3.3.6 Establish / consolidate/update inventory control system of church properties 3.3.7 Review financial regulations 3.3.8 Sharing of reports 3.3.9 Install modern computerized accounting systems 3.3.10 Establish and up to date fixed assets registers 3.3.11 Inculcate, vision, mission and core values of the Church 3.2.3 Purchase shares 3.2.4 Search for new areas of investment 3.2.5 Conduct monitoring and evaluation to measure achievements Objective : 3 To properly manage both the Churches’and financial resources up non tothe end of 2025 80% by financial Objective : 2 To establish byinternal 30% financial viable sources of incomeDioceses by by2025 all the end ELCT of

LMC MANUAL 2018 216 26 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Activities 4.1.1 Buildmainstreaming in church programmes and strengthen4.1.2 capacities Mainstream genderprograms for in gender all4.1.3 Improve gender relations at family leve church projects4.1.4 and Establish user friendlygroups infrastructures to vulnerable 4.1.5 Create safe environment for children from family level 4.1.6 Implement genderbusiness promotion with more emphasis on rural areas –responsive investments4.1.7 and Create equal employment opportunitiesand women in the church to both men 4.1.8 Implement genderbusiness promotion with more emphasis on rural areas –responsive investments and 3.4.1 Identify areas with land for investment potential 3.4.2 Apply for land 3.4 .3 Survey the acquired land 3 .4.4 Apply for title deeds 3.4.5 Develop the land acquired 3.4.6 Establish land bank/Database 3.4.7 Update land database 3.4 .8 Organize seminars/meetings on land acquisition, use and ownership Objective: 1 Objective : 4 To increase church land by 50% the end of 2025 To empower 50% of men, women and children to overcome oppressive systems by the end of 2025 Priority Area 4: Promotion of Gender Relations and Children’s Rights

LMC MANUAL 2018 217 27 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Activities 4.2.2 Increase women‘s participation in decision making 4.2.1 Create equal employment opportunitiesand women in the church to both men from the family, church and community level. 4.2.3 Create awareness on harmful traditional practices 4.3.1 Raise awareness on gender, includingand people with disabilities’ rights. youth, children 4.3.2 Network with other like-minded partners 4.3.3 Organize gender dialogue forums 4.3.4 Create awareness on harmful traditional practices 4.4.1 Conduct gender Audit 4.4.2 Respond to gender audit recommendations 5.1.1 Print and distribute relevant health materials. and Objective: 1 To increase by 30% the Objective: 2 Objective : 4 Toparticipation ensure ofwomen by men 30% and inassistance equitable technical To provide quality health To ensure 40%women of church participate in leadership and decision making by theof 2025 end effectively Objective : 3 level of advocacy for gender rights, youth andand people children with disabilities by 2025 technologicalactivities by 2025 transfer Priority Area 5 : Ensuring Provision of Quality Services

LMC MANUAL 2018 218 28 5.1.2 Orient health management teams on available policies and guidelines 5.1.3 Review policies every four years to accommodate experiences of policies users. 5.1.4 Conduct cost analysis for health services. 5.1.5 Lobby for PPP 5.1.6 Train animators for sensitizing communities on RBA. 5.1.7 Increase coverage on health education programs for ELCT. 5.1.8 Publicize ELCT core values and health services charter through various media. 5.1.9 Market the current ELCT HMIS. 5.1.10 Identify and establish centers of excellence. 5.2. 1 Initiate internal sources of income to remunerate staff. 5.2.2 Sensitize SACCO’s formation for each Health institution. 5.2.3 Monitor formation and operationalization of SACCOs 5.3.1 Conduct TOT for clergy on HIV and AIDS. 5.3.2 Conduct situational analysis on HIV and AIDS 5.3.3 Sensitize community on HIV and AIDS. 5.3.4 Initiate income generating activities at parish level. Objective : 2 To establish one SACCOs in Objective 3: services to 20% of the ELCT existing Health Facilities by the end of 2025. each health institution as an internal financial source by the end of 2025 To mitigate by 50% the impact of HIV and AIDS pandemic and poverty reduction with improved reproductive health

LMC MANUAL 2018 219 29 5.3.5 Collaborate with other stakeholders to increase the number of Care and Treatment Centers (CTC). 5.3.6 Train service providers for PMTCT services 5.4.1 Liaise with CSSC to acquire relevant policies and guidelines. 5.4.2 Initiate internal sources of income to motivate staff 5.4.3 Organize effective Parents Teachers Associations 5. 4.4 Establish and coordinate PPP 5.5.1 Increase coverage of students clubs and organization 5.5.2 Coordinate and conduct refresher courses long training for teachers 5.5.3 Coordinate School inspections 5.5.4 Establish zonal inspectorate teams. 5.5.5 Conduct seminars on Children Rights. 5.5.6 Conduct ELCT Mock examinations. 5.5.7 Print and distribute various Health Materials incl. Calendars and relevant posters with messages on HIV/AIDS prevention status among women and men by the end of 2025 Objective : 4 To provide quality Education Services by 50% to all ELCT primary, secondary schools and tertiary institutions, by the end of 2025. Objective : 5 To build the capacity of 50% educational actors within ELCT educational institutions by the end of 2025.

LMC MANUAL 2018 220 30 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Activities 6.1.1 Establish Diocesan Advocacy Desk 6.1.2 Conduct seminars on policies and Human Rights. 6.1.3 Identify policy issues for advocacy 6.1.4 Print materials and distribute. 6.1.5 Organize dialogue forums for interfaith groups, civil societies and community groups. 6.1.6 Identify stakeholders for collaboration 6.1.7 Collaborate and influence policy makers for changes. 5.5.8 Establish zonal centers of Exellence in education collaboration and consultation with Tumaini University Makumira and its constituent colleges. 5.6.1 Identify appropriate means of providing clean and safe water to communities within ELCT Dioceses 5.6.2 Create community water committees for sustainability 5.6.3 Create awareness on water related diseases. 5.6.4 Establish monitoring system to ensure continuity in water provision Objective: 1 Priority Area 6 : Promotion of Policy Analysis and advocacy To provide clean and safe water to 13 ELCT Dioceses by the end of 2025. Objective : 6 By the endGoverning of 2025, structures ELCT 50% of and ELCT members have relevant informationability to advocate and forgovernance, good better policies and Human Rights

LMC MANUAL 2018 221 31 6.2.1 .Identify and develop relevant materials on climate change for training. 6.2. 2 Conduct ToT on climate change 6.2.3 Create awareness using various media and seminars. 6.2.4 Organize and coordinate the celebration of environmental week and World Environmental Day. 6.2.5 Develop Environmental Management System for ELCT 6.3.1 Create awareness on renewable sources of energy 6.3.2 Disseminate subsidized renewable energies 6.3.3 .Initiate enviromental friendly and sustainable programs 6.4.1 Organize and coordinate dialogue seminars, meetings, conferences and workshops on interfaith, political and social issues. 6.4.2 Formulate interfaith committees at all levels with consideration of age (youth) and gender 6.4.3 .Develop an interfaith newsletter. 6.4.4 Develop risk management policy Objective : 2 By the end ofELCT 2025, members should 50% have of acquiredinformationChange. on Climate relevant Objective : 3 To develop and disseminate environmental friendly energy technologies to 20 % of the households in Diocesan parishes by end of 2025 Objective : 4 By the end of 2025 50% ELCT leaders are able to advocate for and promote peaceful co-existence

LMC MANUAL 2018 222 32 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Activities 7.1.1 Conduct Training Needs Assessment 7.1.2 Establish on job training scheme/schedule 7.1.3 Establish tailor made courses 7.1.4 Identify relevant courses 7.1.5 Establish HR desks 7.1.6 Develop profile of the organization 7.2.1 Establish on job training scheme/schedule 7.2.2 Establish e-learning technologies 7.2.3 Encourage performance appraisals 7.2.4 Promote mentoring 7.2.5 Establish HR desks 7.2.6 Develop profile of the organization 7.3.1 Establish vocational clubs in Secondary schools e.g Bankers Club, Doctor’s club, Engineers club and games. 6.4.5 Develop thematic areas for students, professionals and religious leaders for articles writing. Objective: 1 Priority Area 7 : Enhancing Capacity Building of Staff at all Levels Objective 2: To equip 50 % of the church units and institutions with adequate facilities such as life skills technologies by the end of 2025 Objective 3: among different groups in Tanzania. To increase the number of competent personnel in church units and institutions by at least 50% by the end of 2025

LMC MANUAL 2018 223 33 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 n s s Activities 8.1.1 Review organizational structures for harmonizatio 7.3.2. Develop staff training and development plans 7.3.3 Initiate staff retreats and site visits 8.1.2 Institute Management information system 8.1.3 Review and harmonize all units’ constitution 8.1.4 Formulate inter- independent governance bodies 8.2.1 Set selection criteria of the appointment committee members 8.2.2 Establish Meeting schedule 8.2.3 Conduct orientation and tailor- made courses of committee members on their roles and responsibilities at all levels 8.2.4 Review and implement ELCT Communication Policy Objective: 1 Priority Area 8: Strengthening Good Governance for Effective Service Delivery Tointeraction systems establishforcollaborations by cooperation staff the end of 2025 40% by and To facilitate by 100% the unity of the church towards one constitution by the end of 2025 Objective : 2 To empower 80% of the Governance bodies at all levels of the Church by end of 2025 Objective : 3 By the end of 2019, all ELCT Governing structures and 50% of ELCT members have relevant information systems

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EĂŵĞ KƌŐĂŶŝƐĂƚŝŽŶ WĞƌŝŽĚ ϭϮͬϭϯ ϭϯͬϭϰ ϭϰͬϭϱ ϭϱͬϭϲ ϭϲͬϭϳ

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LMC MANUAL 2018 225 >D K DƐ͘ŶĞĂ'͘EũĂǁŝŬĞ нϮϱϱϳϲϯϬϭϰϴϳϮ ĞŶĞĂŶũĂǁŝŬĞΛŐŵĂŝů͘ĐŽŵ Dƌ͘ĂŶŝĞů^ĂŐĂLJĂ нϮϱϱϳϲϰϯϵϭϯϬϬ Zƚ͘ZĞǀ͘ŵŽŶD͘<ŝŶLJƵŶLJƵ нϮϱϱϳϲϱϯϲϳϭϳϳ ďŝƐŚŽƉŬŝŶLJƵŶLJƵΛŐŵĂŝů͘ĐŽŵ ĞůĐƚĚŽĚΛŐŵĂŝů͘ĐŽŵ ^ƌ͘&ůĂǀŝĂŶĂdĞŵďĂ ĨŝŶĂŶĐĞΛůŵĐ͘Žƌ͘ƚnj нϮϱϱϳϱϱϲϲϲϴϳϬ нϮϱϱϮϲϮϯϮϮϴϬϬ Dƌ͘dƵŵƐŝĨƵĂǀŝĚ ƚƵŵƐŝĨƵΛůŵĐ͘Žƌ͘ƚnj нϮϱϱϳϱϱϬϯϯϳϱϳ нϮϱϱϳϱϱϴϴϬϬϰϵ W͘K͘Ždžϭϲϴϭ ŽĚŽŵĂ dĂŶnjĂŶŝĂ Dƌ͘^ŝƌŝĞůŝWĂůůĂŶŐLJŽ ĂĚŵŝŶΛůŵĐ͘Žƌ͘ƚnj dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ŝƐŚŽƉ DĂŝů &ŝŶĂŶĐŝĂůKĨĨŝĐĞƌ WŚŽŶĞ KĨĨŝĐĞůĞƌŬͬƌŝǀĞƌ ĚŵŝŶŝƐƚƌĂƚŝǀĞKĨĨŝĐĞƌ >dͲŽĚŽŵĂŝŽĐĞƐĞ DZ DƐ͘DĂƌLJ^ĂŶŐĞ ŵĂƌŝĞƐĂŶŐĞϱϱΛŐŵĂŝů͘ĐŽŵ нϮϱϱϳϴϰϲϮϱϴϵϲ DƐ͘ŵŝůůĞŶ^ĂƌŝĂ<ǁĞŬĂ ĂŵĂƐĂŐůŽƌŝŽƵƐΛŐŵĂŝů͘ĐŽŵ нϮϱϱϳϱϰϰϰϬϰϯϭ Zƚ͘ZĞǀ͘DŝĐŚĂĞůĚĂŵ ĂĚĂŵŵϬϰϬϯΛŐŵĂŝů͘ĐŽŵ нϮϱϱϳϴϰϰϳϳϮϳϲ ĞůĐƚĚŵƌΛLJĂŚŽŽ͘ĐŽ͘ƵŬ ǁǁǁ͘ůŵĐ͘Žƌ͘ƚnj нϮϱϱϮϴϮϲϮϮϱϰϭͬϬϬϲϵ DƐ͘<ŽƌŶĞůŝĂ<ŝůŝĂŶ ůŵĐ͘ƐĞĐƌĞƚĂƌLJΛůŵĐ͘Žƌ͘ƚnj нϮϱϱϳϰϱϭϴϮϴϭϴ W͘K͘Ždžϯϵϲ ŝŶĨŽΛůŵĐ͘Žƌ͘ƚnj DƵƐŽŵĂ dĂŶnjĂŶŝĂ W͘K͘Ždžϰϴϯ ƌƵƐŚĂ dĂŶnjĂŶŝĂ dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ŝƐŚŽƉ DĂŝů tĞď >D^ĞĐƌĞƚĂƌLJ WŚŽŶĞ DĂŝů >dͲŝŽĐĞƐĞŝŶDĂƌĂZĞŐŝŽŶ >DͲ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶŽŽƉĞƌĂƚŝŽŶ t D Dƌ͘ůŝƐĂŶƚĞDĂŶLJĂĞůŝDĂƚƵƌŽ ƚƌĞĂĚŵĞΛĞůĐƚĚŵĞ͘Žƌ͘ƚnj нϮϱϱϳϲϵϯϳϵϭϱϰ DƐ͘>ŽĞZŽƐĞDďŝƐĞ ŐĞŶ͘ƐĞĐĚŵĞΛĞůĐƚĚŵĞ͘Žƌ͘ƚnj нϮϱϱϳϱϰϮϴϮϳϬϮ Zƚ͘ZĞǀ͘ůŝĂƐ<ŝƚŽŝEĂƐƐĂƌŝ ďŝƐŚŽƉĚŵĞΛĞůĐƚĚŵĞ͘Žƌ͘ƚnj нϮϱϱϲϮϰϮϯϵϯϵϭͬϳϲϴϲϳϲϳϴϴ ĞůĐƚĚŵĞΛŚĂďĂƌŝ͘ĐŽ͘ƚnj ZĞǀ͘>ĂnjĂƌŽZŽŚŚŽ ůŵƌŽŚŚŽΛĞůĐƚ͘Žƌ͘ƚnj нϮϱϱϳϴϰϵϬϭϮϳϳ нϮϱϱϳϲϲϮϴϴϴϴϳ нϮϱϱϳϴϳϭϬϵϴϬϯ Dƌ͘DĂůůƵŵďŽt͘DĂůůƵŵďŽ ŵĂůůƵŵďŽΛĞůĐƚ͘Žƌ͘ƚnj нϮϱϱϳϱϰϲϳϯϴϬϲ нϮϱϱϮϳϮϱϱϯϲϱϲ ZĞǀ͘ZĂĐŚĞůdžǁĞƐƐŽ ƌĂdžǁĞƐƐŽΛĞůĐƚ͘Žƌ͘ƚnj нϮϱϱϳϱϰϱϳϳϵϭϰ W͘K͘Ždžϵϲ нϮϱϱϳϱϯϭϬϵϴϬϯ hƐĂͲZŝǀĞƌ dĂŶnjĂŶŝĂ ůŵƵŶŐĂLJĂΛĞůĐƚ͘Žƌ͘ƚnj Dƌ͘>ŽĂƚĂDƵŶŐĂLJĂ>ĂŝnjĞƌ dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ŝƐŚŽƉ DĂŝů DŝƐƐŝŽŶΘǀĂŶŐĞůŝƐŵ WůĂŶŶŝŶŐΘĞǀĞůŽƉŵĞŶƚ WŚŽŶĞ ^ŽĐŝĂů^ĞƌǀŝĐĞƐΘtŽŵĞŶΖƐtŽƌŬ &ŝŶĂŶĐĞΘĚŵŝŶŝƐƚƌĂƚŝŽŶ >dͲŝŽĐĞƐĞŽĨDĞƌƵ ĞƉƵƚLJ^ĞĐƌĞƚĂƌLJ'ĞŶĞƌĂů  Dƌ͘:ŽƐŝĂŚEŬŝŐŐŝ нϮϱϱϳϴϰϯϲϯϮϱϱ ZĞǀ͘ƌ͘^LJƉƌŝĂŶ,ŝůŝŶƚŝ ĞůĐƚĐĞŶƚƌĂůĚŝŽĐĞƐĞΛŚŽƚŵĂŝů͘ĐŽŵ нϮϱϱϳϴϴϬϱϳϬϮϴ Zƚ͘ZĞǀ͘ƌ͘ůĞdžDŬƵŵďŽ ďĂƐŵŬƵŵďŽΛŚŽƚŵĂŝů͘ĐŽŵ нϮϱϱϳϱϰϯϴϮϭϲϳ ĞůĐƚĐĞŶƚƌĂůĚŝŽĐĞƐĞΛŚŽƚŵĂŝů͘ĐŽŵ Dƌ͘ƌŝŐŚƚŽŶ<ŝůůĞǁĂ ďŬŝůůĞǁĂΛĞůĐƚ͘Žƌ͘ƚnj нϮϱϱϳϱϰϲϲϳϭϮϯ ĞůĐƚŚƋΛĞůĐƚ͘Žƌ͘ƚnj ǁǁǁ͘ĞůĐƚ͘ŽƌŐ Zƚ͘ZĞǀ͘ƌ͘&ƌĞĚƌŝĐŬ^ŚŽŽ ďŝƐŚŽƉΛŶŽƌƚŚĞƌŶĚŝŽĐĞƐĞ͘ĐŽ͘ƚnj нϮϱϱϳϱϰϴϯϲϱϭϭ W͘K͘ŽdžϯϬϯϯ W͘K͘ŽdžϭϬϬ нϮϱϱϮϳϮϱϬϮϯϯϰ ^ŝŶŐŝĚĂ dĂŶnjĂŶŝĂ нϮϱϱϮϳϮϱϬϴϴϱϱ ƌƵƐŚĂ dĂŶnjĂŶŝĂ dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ŝƐŚŽƉ WƌĞƐŝĚŝŶŐŝƐŚŽƉ DĂŝů ^ĞĐƌĞƚĂƌLJ'ĞŶĞƌĂů DĂŝů tĞď WŚŽŶĞ WŚŽŶĞ >ŝƐƚŽĨEĂŵĞƐĂŶĚĂĚĚƌĞƐƐĞƐŽĨ>DDĞŵďĞƌƐͲ>dDĞŵďĞƌƐ >dͲĞŶƚƌĂůŝŽĐĞƐĞ >dͲŽŵŵŽŶtŽƌŬ

LMC MANUAL 2018 226 < D' Dƌ͘'ĞŽƌŐĞEĚŝďĂůĞŵĂ нϮϱϱϳϴϮϴϰϵϳϲϵ ƚƌĞĂƐƵƌĞƌΛŬĂĚ͘Žƌ͘ƚnj Dƌ͘ƌĂƐƚŽ<ĂŵŝŚĂŶĚĂ нϮϱϱϳϱϱϰϴϮϮϱϵ ŐƐĞĐƌĞƚĂƌLJΛŬĂĚ͘Žƌ͘ƚnj Zƚ͘ZĞǀ͘ƌ͘ĞŶƐŽŶĂŐŽŶnjĂ нϮϱϱϳϱϰϳϰϮϰϮϯ ďŝƐŚŽƉΛŬĂĚ͘Žƌ͘ƚnj ŵĂŝŶΛŬĂĚ͘Žƌ͘ƚnj Dƌ͘ůůĞŶ<ŝŶLJĂŵĂƐŽŶŐŽ нϮϱϱϳϴϰϱϲϱϲϵϴ нϮϱϱϮϴϮϮϮϯϮϲϮ нϮϱϱϮϯϮϲϬϬϮϲϴ Zƚ͘ZĞǀ͘:ĂĐŽďKůĞDĂŵĞŽ нϮϱϱϳϱϰϵϱϲϰϳϭ ũĂĐŽďŵŽƌĞƚŽΛŚŽƚŵĂŝů͘ĐŽŵ DƐ͘,ĂƉƉLJLJŽ нϮϱϱϳϱϰϰϵϱϬϯϱ W͘K͘Ždžϳ <ĂƌĂŐǁĞ dĂŶnjĂŶŝĂ W͘K͘Ždžϱϲϰ DŽƌŽŐŽƌŽ dĂŶnjĂŶŝĂ ĞůĐƚŵŐĚΛLJĂŚŽŽ͘ĐŽŵ ĞůĐƚŵŐĚΛLJĂŚŽŽ͘ĐŽŵ ŚĂLJŽϳϲϵΛLJĂŚŽŽ͘ĐŽŵ dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ŝƐŚŽƉ DĂŝů 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ WŚŽŶĞ WŚŽŶĞ ŝƐŚŽƉ dƌĞĂƐƵƌĞƌ DĂŝů >dͲDŽƌŽŐŽƌŽŝŽĐĞƐĞ >dͲ<ĂƌĂŐǁĞŝŽĐĞƐĞ /Z D Dƌ͘sŝŶĐĞŶƚDĂƐĂŶƵůĂ нϮϱϱϳϱϯϯϲϲϮϱϱ ǀƐƐŵĂƐĂŶƵůĂΛŐŵĂŝů͘ĐŽŵ Dƌ͘EĂLJŵĂŶŚĂǀĂůůĂ нϮϱϱϳϱϱϮϬϰϱϱϳ ŶĐŚĂǀĂůůĂΛLJĂŚŽŽ͘ĐŽŵ Zƚ͘ZĞǀ͘ůĂƐƚŽŶ'ĂǀŝůůĞ нϮϱϱϳϱϰϯϭϮϳϭϯ ďŐĂǀŝůĞΛLJĂŚŽŽ͘ĐŽŵ ĞůĐƚƌĚϭϵϴϳΛLJĂŚŽŽ͘ĐŽŵ Dƌ͘&ĂďŝĂŶĚĂLJŽ нϮϱϱϳϲϱϲϵϵϮϰϲͬϳϴϳϴϯϭϲϭϱ нϮϱϱϮϲϮϳϬϮϰϴϵͬϮϳϬϬϰϰϬ нϮϱϱϮϳϮϱϯϯϲϮϱ Zƚ͘ZĞǀ͘EŝĐŽůĂƵƐEƐĂŶŐĂŶnjĞůƵ нϮϱϱϳϴϱϭϵϭϭϲϳ ŶŝĐŽŶnjĞůƵΛLJĂŚŽŽ͘ĐŽ͘ƵŬ Dƌ͘:ŽƐĞƉŚdžǁĞƐƐŽ нϮϱϱϲϴϯϴϱϭϵϴϴ W͘K͘Ždžϱϭϭ W͘K͘Ždžϭϲ /ƌŝŶŐĂ dĂŶnjĂŶŝĂ DďƵůƵ dĂŶnjĂŶŝĂ ĞůĐƚŵĚϮϬϭϮΛŐŵĂŝů͘ĐŽŵ ĞůĐƚŵĚϮϬϭϮΛŐŵĂŝů͘ĐŽŵ ũŽƐĞƉŚĂdžǁĞƐƐŽΛLJĂŚŽŽ͘ĐŽŵ dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ŝƐŚŽƉ DĂŝů 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ WŚŽŶĞ WŚŽŶĞ ŝƐŚŽƉ dƌĞĂƐƵƌĞƌ DĂŝů >dͲDďƵůƵŝŽĐĞƐĞ >dͲ/ƌŝŶŐĂŝŽĐĞƐĞ >d >s DƐ͘ĚƌŝĂƌĂƐŵŝ нϮϱϱϳϱϰϬϱϱϵϳϴ ĚƌŝĂĞƌĂƐŵŝΛLJŵĂŝů͘ĐŽŵ Dƌ͘ZŽŐĂƚŚDŽůůĞů нϮϱϱϳϲϳϲϰϬϯϯϴ ƌŽŐĂƚŚůĞǁŝƐΛLJĂŚŽŽ͘ĐŽŵ Zƚ͘ZĞǀ͘ŶĚƌĞǁ'ƵůůĞ нϮϱϱϳϱϰϬϭϮϬϲϱ ŶŐǁĂŶĂŬŝũĂΛLJĂŚŽŽ͘ĐŽŵ ŝŶĨŽΛĞůǀĚ͘ŶĞƚ Dƌ͘&ƌĞĚƌŝĐŬELJĂŵŽŐĂ нϮϱϱϳϱϯϯϲϭϬϳϳ нϮϱϱϮϴϮϱϳϬϳϲϴ Zƚ͘ZĞǀ͘ŵďĞůĞDǁĂŝƉŽƉŽ нϮϱϱϳϲϳϴϭϭϱϮϮ ŵĂŵďĞůĞΛLJĂŚŽŽ͘ĐŽŵ DƐ͘^ĂƌĂŚDǁĂŶũĞůĂ нϮϱϱϳϲϱϴϭϱϳϮϬ W͘K͘ŽdžϰϮϯ W͘K͘ŽdžϮϬϮ DǁĂŶnjĂ dĂŶnjĂŶŝĂ ^ƵŵďĂǁĂŶŐĂ dĂŶnjĂŶŝĂ ŝŶĨŽΛĞůĐƚͲůĂŬĞƚĂŶŐĂŶLJŝŬĂĚŝŽĐĞƐĞ͘ŽƌŐ ŝŶĨŽΛĞůĐƚͲůĂŬĞƚĂŶŐĂŶLJŝŬĂĚŝŽĐĞƐĞ͘ŽƌŐ ƚƌĞĂƐƵƌĞƌΛĞůĐƚͲůĂŬĞƚĂŶŐĂŶLJŝŬĂĚŝŽĐĞƐĞ͘ŽƌŐ dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ŝƐŚŽƉ DĂŝů DĂŝů 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ WŚŽŶĞ WŚŽŶĞ ŝƐŚŽƉ dƌĞĂƐƵƌĞƌ >dͲ>ĂŬĞdĂŶŐĂŶLJŝŬĂŝŽĐĞƐĞ >dͲĂƐƚŽĨ>ĂŬĞsŝĐƚŽƌŝĂŝŽĐĞƐĞ  ŽƌĚ^ǁĂŝ нϮϱϱϳϭϯϯϮϭϵϱϱ ĚŐƐƉŶĨΛĞůĐƚĞĐĚ͘ŽƌŐ Dƌ͘'ŽĚĨƌĞLJ>͘EŬŝŶŝ нϮϱϱϳϱϰϮϴϲϵϰϰ ƌƵǁĂĞůΛLJĂŚŽŽ͘ĐŽŵ Zƚ͘ZĞǀ͘ƌ͘ůĞdžDĂůĂƐƵƐĂ нϮϱϱϳϴϰϱϰϬϴϬϭ ĞƌŝĐĂŚͺĂůĞdžΛLJĂŚŽŽ͘ĐŽŵ ŝŶĨŽΛĞůĐƚĞĐĚ͘ŽƌŐ ĞůĐƚŬŽĚΛLJĂŚŽŽ͘ĐŽŵ ZĞǀ͘/ŬƵƉŝůŝŬĂDǁĂŬŝƐŝŵďĂ нϮϱϱϳϴϳϭϲϲϳϬϱ ŝŬƵϲϳŵŽƐĞƐΛŐŵĂŝů͘ĐŽŵ нϮϱϱϮϮϮϭϯϰϯϳϳͬϮϭϭϯϮϰϲ нϮϱϱϮϱϮϱϱϮϱϵϴ Zƚ͘ZĞǀ͘ƌ͘ĚǁĂƌĚDǁĂŝŬĂůŝ нϮϱϱϳϱϰϱϮϴϮϮϴ ũŵǁĂŝŬĂůŝΛŐŵĂŝů͘ĐŽŵ Dƌ͘ŽĂnjDǁĂŬŝƐŝůǁĂ нϮϱϱϳϲϯϰϭϮϮϵϯ ďŽĂnjŝŬĞŬĞϴϰΛŐŵĂŝů͘ĐŽŵ W͘K͘Ždžϴϯϳ W͘K͘Ždžϰϰϱ ĂƌĞƐƐĂůĂĂŵ dĂŶnjĂŶŝĂ dƵŬƵLJƵ dĂŶnjĂŶŝĂ dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ŝƐŚŽƉ DĂŝů DĂŝů 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ WŚŽŶĞ WŚŽŶĞ ŝƐŚŽƉ dƌĞĂƐƵƌĞƌ >dͲ<ŽŶĚĞŝŽĐĞƐĞ >dͲĂƐƚĞƌŶĂŶĚŽĂƐƚĂůŝŽĐĞƐĞ

LMC MANUAL 2018 227 ^ E Dƌ͘'ĂƐƉĂů:ĂŶŐΖĂŶĚƵ нϮϱϱϳϭϴϵϴϵϳϱϬ ĨŝŶĂŶĐĞΛĞĐůƚͲŶĞĚ͘ŽƌŐ ZĞǀ͘:ĂŵĞƐDǁŝŶƵŬĂ нϮϱϱϳϴϰϴϵϬϰϳϵ ŐĞŶĞƌĂů͘ƐĞĐƌĞƚĂƌLJΛĞůĐƚͲŶĞĚ͘ŽƌŐ Zƚ͘ZĞǀ͘ƌ͘^ƚĞƉŚĞŶDƵŶŐĂ нϮϱϱϳϴϰϰϮϯϵϲϴ ďŝƐŚŽƉ͘ŵƵŶŐĂΛĞůĐƚͲŶĞĚ͘ŽƌŐ DƐ͘ũƵĂLJĞDǁŝŶĂŵĂ нϮϱϱϳϱϲϵϴϮϳϴϲ ĂũƵĂLJĞŵǁŝŶĂŵĂΛLJĂŚŽŽ͘ĐŽŵ ŚĞĂĚŽĨĨŝĐĞΛĞůĐƚͲŶĞĚ͘ŽƌŐ Dƌ͘ŬƐŽŶEƚƵůŽ нϮϱϱϳϱϲϮϳϬϳϬϴ нϮϱϱϮϳϮϲϰϬϬϮϳ Zƚ͘ZĞǀ͘tŝůƐŽŶ^ĂŶŐĂ нϮϱϱϳϱϯϭϱϭϭϮϴ ǁŝůƐŽŶ͘ƐĂŶŐĂΛLJĂŚŽŽ͘ĐŽŵ W͘K͘ŽdžϭϬ >ƵƐŚŽƚŽ dĂŶnjĂŶŝĂ W͘K͘ŽdžϮϮ DĂŬĞƚĞ dĂŶnjĂŶŝĂ dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ŝƐŚŽƉ dƌĞĂƐƵƌĞƌ DĂŝů 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ WŚŽŶĞ WŚŽŶĞ DĂŝů ŝƐŚŽƉĞůĞĐƚ >dͲEŽƌƚŚĂƐƚĞƌŶŝŽĐĞƐĞ >dͲ^ŽƵƚŚĞŶƚƌĂůŝŽĐĞƐĞ E Zh/ Dƌ͘DƵŶŐƵĂƚŽƐŚĂDĂŬLJĂŽ нϮϱϱϳϱϰϲϬϰϱϱϱ ŵŵĂŬLJĂŽΛŐŵĂŝů͘ĐŽŵ Dƌ͘ƌƚŚƵƌEĚĞŶŐĞƌŝŽ^ŚŽŽ нϮϱϱϳϴϰϳϰϬϴϴϮ ŐĞŶĞƌĂůƐĞĐƌĞƚĂƌLJΛŶŽƌƚŚĞƌŶĚŝŽĐĞƐĞ͘ĐŽ͘ƚnj Zƚ͘ZĞǀ͘ƌ͘&ƌĞĚƌŝĐŬ^ŚŽŽ ďŝƐŚŽƉΛŶŽƌƚŚĞƌŶĚŝŽĐĞƐĞ͘ĐŽ͘ƚnj нϮϱϱϳϱϰϴϯϲϱϭϭ Dƌ͘ĞůďĂďĞůLJEĚƵLJĞ нϮϱϱϳϱϳϲϰϱϵϯϲ ŶĚƵLJĞnjĞůďĂďĞůLJΛLJĂŚŽŽ͘ĐŽŵ ŝŶĨŽΛŶŽƌƚŚĞƌŶĚŝŽĐĞƐĞ͘ĐŽ͘ƚnj Dƌ͘ĂƌƚŚŽůŽŵĞǁDďǁŝůŽ нϮϱϱϳϱϰϲϯϴϳϴϯ ďĂƌƚŚŵďǁŝůŽΛLJĂŚŽŽ͘ĐŽŵ нϮϱϱϮϳϮϳϱϰϯϱϵͬϮϳϱϰϯϲϬ нϮϱϱϮϳϮϳϱϴϬϵϴ ƌƵǀƵŵĂĚŝŽĐĞƐĞΛLJĂŚŽŽ͘ĐŽŵ Zƚ͘ZĞǀ͘ŵŽŶ:ŽĞůDǁĞŶĚĂ нϮϱϱϳϲϵϬϵϬϮϴϱ ďŝƐŚŽƉŵǁĞŶĚĂ͘ĚĂƌƵΛLJĂŚŽŽ͘ĐŽŵ W͘K͘Ždžϭϵϱ W͘K͘Ždžϱϰ DŽƐŚŝ dĂŶnjĂŶŝĂ ^ŽŶŐĞĂ dĂŶnjĂŶŝĂ dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ŝƐŚŽƉ dƌĞĂƐƵƌĞƌ DĂŝů 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ WŚŽŶĞ WŚŽŶĞ DĂŝů ŝƐŚŽƉ >dͲEŽƌƚŚĞƌŶŝŽĐĞƐĞ >dͲZƵǀƵŵĂŝŽĐĞƐĞ  W E Dƌ͘DĂƌƚŝŶEŝĐŚŽůĂƵƐ нϮϱϱϳϱϰϱϴϭϲϮϵ ŵĂƌƚŝŶŶŝĐŽůĂƵƐΛLJĂŚŽŽ͘ĐŽŵ DƐ͘ZŽƐĞDĂŬĂƌĂ нϮϱϱϳϱϰϰϲϲϴϵϳ ĞůĐƚŶĐĚΛŚĂďĂƌŝ͘ĐŽ͘ƚnj Zƚ͘ZĞǀ͘ƌ͘^ŽůŽŵŽŶDĂƐƐĂŶŐǁĂ нϮϱϱϳϱϰϰϳϮϵϴϵ Dƌ͘ĂŶŝĞůDƐƵLJĂ нϮϱϱϳϱϰϬϲϰϭϳϰ ĚĂŶŝĞůŵƐƵLJĂΛŐŵĂŝů͘ĐŽŵ ĞůĐƚŶĐĚΛŚĂďĂƌŝ͘ĐŽ͘ƚnj Dƌ͘dƵŵĂŝŶŝŚĂŵďƵĂ ƚƵŵĐŚĂϱϱŐŵĂŝů͘ĐŽŵ нϮϱϱϮϳϮϱϬϴϬϯϵ нϮϱϱϮϳϮϳϱϴϬϵϴ ƉĚĞůĐƚΛŐŵĂŝů͘ĐŽŵ Zƚ͘ZĞǀ͘ŚĂƌůĞƐZ͘DũĞŵĂ нϮϱϱϲϴϴϮϬϱϱϴϴͬϬϳϲϴϴϭϱϬϵϯ ŵũĞŵĂϮĐŚĂƌůĞΛŐŵĂŝů͘ĐŽŵ W͘K͘Ždžϱϭϵ W͘K͘ŽdžϮϮ ƌƵƐŚĂ dĂŶnjĂŶŝĂ ^ĂŵĞ dĂŶnjĂŶŝĂ dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ŝƐŚŽƉ dƌĞĂƐƵƌĞƌ DĂŝů 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ WŚŽŶĞ WŚŽŶĞ DĂŝů ŝƐŚŽƉ >dͲEŽƌƚŚĞŶƚƌĂůŝŽĐĞƐĞ >dͲWĂƌĞŝŽĐĞƐĞ Et Dt Dƌ͘EĞůƐŽŶDĂƌƚŝŶ<ĂŝnjŝůĞŐĞ нϮϱϱϲϳϲϲϳϴϰϮϲ ŬĂŝnjŝůĞŐĞϴϲϴϱŬLJĂƌƵnjŝΛŐŵĂŝů͘ĐŽŵ Dƌ͘ĂƌŝŬŝĞůŝŶĂŶŝĂ нϮϱϱϳϱϰϲϴϵϯϱϬ ĂŶĂŶŝĂďĞΛŐŵĂŝů͘ĐŽŵ Zƚ͘ZĞǀ͘ŚĞĚŝĞů^ĞŶĚŽƌŽ нϮϱϱϳϱϰϯϬϰϰϰϰ ĐƐĞŶĚŽƌŽϳϬΛLJĂŚŽŽ͘ĐŽŵ Dƌ͘:ŽŶĂƐ>ǁĞnjĂƵƌĂ нϮϱϱϳϴϯϵϭϲϲϯϲ ĞůĐƚƚƌĞĂƐƵƌLJΛŚŽƚŵĂŝů͘ĐŽŵ ZĞǀ͘ůŵĞƌĞĐŬ<ŝŐĞŵďĞ нϮϱϱϳϱϱϯϱϯϳϯϵ ĞŬŝŐĞŵďĞΛŚŽƚŵĂŝů͘ĐŽŵ нϮϱϱϮϳϮϲϰϬϬϮϳ нϮϱϱϮϴϮϮϮϬϬϮϳ ĞůĐƚͲŶǁĚΛŚŽƚŵĂŝů͘ĐŽŵ Zƚ͘ZĞǀ͘ƌ͘ďĞĚŶĞŐŽ<ĞƐŚŽŵƐŚĂŚĂƌĂ нϮϱϱϲϳϰϵϴϮϰϭϮ ĂŬĞƐŚŽŵƐŚĂŚĂƌĂΛLJĂŚŽŽ͘ĐŽŵ W͘K͘Ždžϯϵϲ W͘K͘Ždžϵϴ DǁĂŶŐĂ dĂŶnjĂŶŝĂ ƵŬŽďĂ dĂŶnjĂŶŝĂ dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ŝƐŚŽƉ dƌĞĂƐƵƌĞƌ DĂŝů 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ WŚŽŶĞ WŚŽŶĞ DĂŝů ŝƐŚŽƉ >dͲDǁĂŶŐĂŝŽĐĞƐĞ >dͲEŽƌƚŚtĞƐƚĞƌŶŝŽĐĞƐĞ

LMC MANUAL 2018 228 ^t Dƌ͘zƵƐƚŽDďŽŐĞůůĂ нϮϱϱϳϱϱϱϳϱϵϲϯ ŵďŽŐĞůůĂLJΛLJĂŚŽŽ͘ĐŽŵ ZĞǀ͘LJƵďƵŚĞŶĞůŽ нϮϱϱϳϱϰϱϳϮϳϰϴ ĂLJƵďͺũĂƉŚĞƚΛLJĂŚŽŽ͘ĐŽŵ Zƚ͘ZĞǀ͘:ŽďdŝƚŽƐDďǁŝůŽ нϮϱϱϳϱϰϱϱϯϮϴϱ ŵďǁŝůŽũΛLJĂŚŽŽ͘ĐŽ͘ƵŬ ĞůĐƚϭϵϵϮƐǁĚΛLJĂŚŽŽ͘ĐŽ͘ƵŬ W͘K͘ŽdžϮϬϬ DĂƚĂŵďĂ͕DďĞLJĂ dĂŶnjĂŶŝĂ dƌĞĂƐƵƌĞƌ Ő͘'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ŝƐŚŽƉ WŚŽŶĞ DĂŝů >dͲ^ŽƵƚŚtĞƐƚĞƌŶŝŽĐĞƐĞ ^>s >dͲ^K Dƌ͘EĞďĂƌƚdžŽŶEƐĞŵǁĂ нϮϱϱϳϱϴϯϴϬϰϯϰ ŶĞďĂƌƚŶƐĞŵǁĂΛLJĂŚŽŽ͘ĐŽŵ DƐ͘,ĂƉƉŝŶĞƐƐ'ĞĨŝ нϮϱϱϳϱϰϯϳϱϯϲϯ ŵĂŵĞŚŚŝŚΛLJĂŚŽŽ͘ĐŽŵ Dƌ͘'ŽĚĨƌĞLJEŐǁŝũŽ ŐŶŐǁŝũŽΛĞůĐƚ͘Žƌ͘ƚnj нϮϱϱϳϭϯϱϵϮϵϯϴ DƐ͘EŝĐĞ<ĂĂLJĂ ŬĂĂLJĂŶŝĐĞΛĞůĐƚ͘Žƌ͘ƚnj нϮϱϱϳϭϱϵϲϲϯϳϴ Zƚ͘ZĞǀ͘ƌ͘ŵŵĂŶƵĞů:ŽƐĞƉŚDĂŬĂůĂ нϮϱϱϳϲϳϰϵϯϳϮϮ ĞŵŵĂŵĂŬĂůĂΛLJĂŚŽŽ͘ĐŽŵ нϮϱϱϮϯϮϲϮϱϭϱϵ нϮϱϱϮϴϮϳϲϯϴϳϴ ŝŶĨŽƐĞůǀĚΛŐŵĂŝů͘ĐŽŵ W͘K͘ŽdžϮϬϲϯ ĂƌĞƐ^ĂůĂĂŵ dĂŶnjĂŶŝĂ W͘K͘Ždžϯϯϯ ^ŚŝŶLJĂŶŐĂ dĂŶnjĂŶŝĂ dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ZĞƉƌĞƐĞŶƚĂƚŝǀĞƐ ŝƐŚŽƉ WŚŽŶĞ WŚŽŶĞ DĂŝů >dͲ^ŽƵƚŚĂƐƚŽĨ>ĂŬĞsŝĐƚŽƌŝĂŝŽĐĞƐĞ >dͲ^ĞƌǀŝĐĞKĨĨŝĐĞ ^ Dƌ͘>ƵŬŽŵďŽĚnjŽsĞŐƵůůĂ нϮϱϱϳϱϯϳϱϯϴϵϴ ůƵŬŽ͘ǀĞŐƵůĂΛLJĂŚŽŽ͘ĐŽŵ Dǁů͘:ĂŶĞDŬŝŵďŽ нϮϱϱϳϱϱϬϴϭϲϵϵ :ĂŶĞŵŬŝŵďŽΛLJŵĂŝů͘ĐŽŵ Zƚ͘ZĞǀ͘>ƵĐĂƐ>ƵŚŝŐŝůŽDďĞĚƵůĞ нϮϱϱϲϴϮϴϴϴϲϲϲ ŵďĞĚƵůĞůƵĐĂƐΛŐŵĂŝů͘ĐŽŵ ŵƚǁĂƌĂƐĞĚĞůĐƚΛŐŵĂŝů͘ĐŽŵ W͘K͘Ždžϰϲϵ DƚǁĂƌĂ dĂŶnjĂŶŝĂ dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ ŝƐŚŽƉ WŚŽŶĞ DĂŝů >dͲ^ŽƵƚŚĂƐƚĞƌŶŝŽĐĞƐĞ ^ h< Dƌ͘zŽŚĂŶĂEĚĞůĞůĞ нϮϱϱϳϱϰϴϰϭϯϭϴ LJŶĚĞůĞůĞΛLJĂŚŽŽ͘ĐŽŵ Dƌ͘'ƌĂLJƐŽŶ^ŚŝůŽŶŐŽũŝ нϮϱϱϳϱϵϬϰϯϳϰϳ ŐƐŚŝůŽŶŐŽũŝΛŐŵĂŝů͘ĐŽŵ Zƚ͘ZĞǀ͘ZĞŶĂƌĚDƚĞŶũŝ нϮϱϱϳϴϳϮϳϳϵϬϰ ďŝƐŚŽƉƵŬĚΛŐŵĂŝů͘ĐŽŵ Dƌ͘WŚŝůŽƌŝĂŶDƉĞŶĚĂLJĞ нϮϱϱϳϱϵϯϰϲϮϴϱͬϳϴϰϳϯϭϬϭϮ ŵƉĞŶĚĂLJĞΛŐŵĂŝů͘ĐŽŵ 'ĞŶƌŽƐĞ:͘DĂƚŝŵďǁŝ нϮϱϱϳϱϵϱϳϲϳϬϳ ŐĞŶƌŽƐĞŵĂƚŝŵďǁŝΛŐŵĂŝů͘ĐŽŵ ĞůĐƚƵŬĚΛŐŵĂŝů͘ĐŽŵ Zƚ͘ZĞǀ͘/ƐĂLJĂ:ĂƉŚĞƚDĞŶŐĞůĞ нϮϱϱϳϴϳϮϮϬϵϱϭ LJƵŶĞLJŝƐĂLJŝΛLJĂŚŽŽ͘ĐŽŵ нϮϱϱϮϯϮϲϮϱϭϱϵ нϮϱϱϮϲϮϳϴϮϱϯϰͬϮϳϴϮϱϯϳ ƐĚΛĞůĐƚ͘ŽƌŐ W͘K͘Ždžϵϳ W͘K͘Ždžϭϵϰ /ĨĂŬƌĂ dĂŶnjĂŶŝĂ EũŽŵďĞ dĂŶnjĂŶŝĂ dƌĞĂƐƵƌĞƌ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ 'ĞŶĞƌĂů^ĞĐƌĞƚĂƌLJ dƌĞĂƐƵƌĞƌ DĂŝů ŝƐŚŽƉ ŝƐŚŽƉ WŚŽŶĞ WŚŽŶĞ DĂŝů >dͲhůĂŶŐĂ<ŝůŽŵďĞƌŽŝŽĐĞƐĞ >dͲ^ŽƵƚŚĞƌŶŝŽĐĞƐĞ

LMC MANUAL 2018 229 >D hD >Dt нϰϵϯϰϭϵϵϰϬϲϰϮ ŐĞƌŚĂƌĚ͘ƌŝĐŚƚĞƌΛůŵǁͲŵŝƐƐŝŽŶ͘ĚĞ ƚĞĂŵůĞĚĞƌ͘ƚnjΛŐŵĂŝů͘ĐŽŵ ZĞǀ͘'ĞƌŚĂƌĚZŝĐŚƚĞƌ Dƌ͘WĞƌďƐĞŶ:ƆƌŐĞŶƐĞŶ ǁǁǁ͘ůŵǁͲŵŝƐƐŝŽŶ͘ĚĞ ĞŶŵĂƌŬ нϰϱϰϴϮϬϳϲϲϬ ĚůŵΛĚůŵ͘ĚŬ ǁǁǁ͘Ěůŵ͘ĚŬ 'ĞƌŵĂŶLJ нϮϱϱϳϲϱϲϱϮϰϱϳ нϰϵϯϰϭϵϵϰϬϲϮϮ <ͲϯϰϬϬ,ŝůůĞƌŽĚ 'ĞƌŵĂŶLJ ͲϰϮϮϴϱtƵƉƉĞƌƚĂů нϰϵϮϬϮϴϵϬϬϰϬ EĂŐĂũƵͲDΛǀĞŵŝƐƐŝŽŶ͘ŽƌŐ нϮϱϱϮϮϮϭϮϱϵϴϬ /ŶĚƵƐƚƌŝǀĂĞŶŐĞƚϰϬ ͲϬϰϭϬϯ>ĞŝƉnjŝŐ ZƵĚŽůĨƐƚƌĂƘĞϭϯϳ ĂĨƌŝŬĂΛǀĞŵŝƐƐŝŽŶ͘ŽƌŐ ZĞǀ͘ƌ͘DƵŬĞEĂŐĂũƵ WĂƵůͲ>ŝƐƚͲ^ƚƌĂƐƐĞϭϵ ǁǁǁ͘ǀĞŵŝƐƐŝŽŶ͘ŽƌŐ tĞď ZĞƉƌĞƐĞŶƚĂƚŝǀĞ WŚŽŶĞ DĂŝů tĞď ZĞƉƌĞƐĞŶƚĂƚŝǀĞ DĂŝů WŚŽŶĞ WŚŽŶĞ DĂŝů tĞď ZĞŐŝŽŶĂůZĞƉƌĞƐĞŶƚĂƚŝǀĞŝŶdĂŶnjĂŶŝĂ ĂŶŝƐŚ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶ hŶŝƚĞĚǀĂŶŐĞůŝĐĂůDŝƐƐŝŽŶ >ĞŝƉnjŝŐDŝƐƐŝŽŶ ^D > ED :ŽĞ͘dƌŽĞƐƚĞƌΛĞůĐĂ͘ŽƌŐ нϮϱϱϲϴϯϮϬϱϮϴϯ ƌ͘:ŽƐĞƉŚdƌŽĞƐƚĞƌ ůǁŵΛĚĂŶŵŝƐƐŝŽŶ͘ĚŬ ZĞǀ͘ĞďŽƌĂŚdƌŽĞƐƚĞƌ ĞďŽƌĂŚ͘dƌŽĞƐƚĞƌΛĞůĐĂ͘ŽƌŐ нϮϱϱϲϴϯϮϬϱϯϯϴ нϰϱϯϵϲϮϵϵϭϭ ĚĂŶŵŝƐƐŝŽŶΛĚĂŶŵŝƐƐŝŽŶ͘ĚŬ ǁǁǁ͘ĚĂŶŵŝƐƐŝŽŶ͘ĚŬ Dƌ͘>ŽƵŝƐtŝůůŝĂŵDƆůůĞƌĨŽƌƐ ĞŶŵĂƌŬ ^ǁĞĚĞŶ нϰϲϭϴϰϯϬϮϱϬϬ нϰϲϳϮϮϯϰϬϮϯϱ <ͲϮϵϬϬ,ĞůůĞƌƵƉ ĞŶLJĂŵ͘ŬĂƐƐĂŚƵŶΛĞůĐĂ͘ŽƌŐ ^ͲϳϱϬϮϯhƉƉƐĂůĂ ŝŶĨŽΛĞĨƐ͘ŶƵ ĞƌŝŬ͘ũŽŚĂŶƐƐŽŶΛĞĨƐ͘ŶƵ нϰϲϭϴϰϯϬϮϱϯϱ ^ƚƌĂŶĚĂŐĞƌǀĞũϮϰ ZĞǀ͘ĞŶLJĂŵ<ĂƐƐĂŚƵŶ W͘K͘ŽdžϮϯϬϬϭ ǁǁǁ͘ĞĨƐ͘ŶƵ ZĞǀ͘ƌŝŬ:ŽŚĂŶƐƐŽŶ WŚŽŶĞ DĂŝů tĞď ZĞƉƌĞƐĞŶƚĂƚŝǀĞ WŚŽŶĞ ZĞŐŝŽŶĂůZĞƉƌĞƐĞŶƚĂƚŝǀĞƐŝŶdĂŶnjĂŶŝĂ DĂŝů tĞď ZĞƉƌĞƐĞŶƚĂƚŝǀĞ ZĞƉƌĞƐĞŶƚĂƚŝǀĞ ĂŶDŝƐƐŝŽŶ ^ǁĞĚŝƐŚǀĂŶŐĞůŝĐĂůDŝƐƐŝŽŶ K^ E>D нϰϲϭϴϭϲϵϳϴϴ ƌ͘:ŽƐĞƉŚŝŶĞ^ƵŶĚƋǀŝƐƚ ũŽƐĞƉŚŝŶĞ͘ƐƵŶĚƋǀŝƐƚΛƐǀĞŶƐŬĂŬLJƌŬĂŶ͘ƐĞ нϮϱϱϳϲϮϴϭϵϮϴϲ ǁǁǁ͘ĞůĐĂ͘ŽƌŐ нϰϲϭϴϭϲϵϱϬϬ ŝŶĨŽΛƐǀĞŶƐŬĂŬLJƌŬĂŶ͘ƐĞ ǁǁǁ͘ƐǀĞŶƐŬĂŬLJƌŬĂŶ͘ƐĞ ƐĂŶĚƌĂ͘ďĂĐŬĞůŝĚΛƐǀĞŶƐŬĂŬLJƌŬĂŶ͘ƐĞ нϭϳϳϯϯϴϬϮϲϱϬ нϭϳϳϯϯϴϬϮϰϭϬ DƐ͘^ĂŶĚƌĂćĐŬĞůŝĚ нϰϳϮϮϬϬϳϮϬϬ ŶůŵŽƐƚĂĨƌŝŬĂΛŶůŵ͘ŶŽ h^ /ůůŝŶŽŝƐϲϬϲϯϭͲϰϭϬϭ ^ǁĞĚĞŶ EŽƌǁĂLJ ŚŽǀĞĚŬŽŶƚŽƌĞƚΛŶůŵ͘ŶŽ <ƌŝƐƚŽĨĨĞƌ<ƌŽŚŶ^čǀƌĞ ^ͲϳϱϭϳϬhƉƉƐĂůĂ ŚŝĐĂŐŽ EͲϬϱϳϮKƐůŽ ǁǁǁ͘Ŷůŵ͘ŶŽ ŵĞŐĞůĂŶĚΛŶůŵ͘ŶŽ ^LJƐƐůŽŵĂŶƐŐĂƚĂŶϰ ŝǀŝƐŝŽŶĨŽƌ'ůŽďĂůDŝƐƐŝŽŶ ^ŝŶƐĞŶǀĞŝĞŶϮϱ ϴϳϲϱtĞƐƚ,ŝŐŐŝŶƐZŽĂĚ Dƌ͘DŽƌƚĞŶŐĞůĂŶĚ ZĞŐŝŽŶĂůZĞƉƌĞƐĞŶƚĂƚŝǀĞŝŶdĂŶnjĂŶŝĂ tĞď DĂŝů WŚŽŶĞ DĂŝů tĞď WŚŽŶĞ ZĞƉƌĞƐĞŶƚĂƚŝǀĞ WŚŽŶĞ DĂŝů ZĞŐŝŽŶĂůZĞƉƌĞƐĞŶƚĂƚŝǀĞŝŶĂƐƚĨƌŝĐĂ tĞď ZĞŐŝŽŶĂůŝƌĞĐƚŽƌ ŚƵƌĐŚŽĨ^ǁĞĚĞŶ EŽƌǁĞŐŝĂŶ>ƵƚŚĞƌĂŶDŝƐƐŝŽŶ ǀĂŶŐĞůŝĐĂů>ƵƚŚĞƌĂŶŚƵƌĐŚŝŶŵĞƌŝĐĂ &>D Dt Dt нϮϱϱϳϲϱϴϮϲϱϳϭ нϰϵϯϬϮϰϯϰϰϭϱϭ WĞŬŬĂ͘,ĂƌŬŽŶĞŶΛĨĞůŵ͘ŽƌŐ ŵ͘ĨƌĂŶŬΛďŵǁ͘ĞŬďŽ͘ĚĞ ZĞǀ͘WĞŬŬĂ,ćƌŬƂŶĞŶ нϰϵϯϬϮϰϯϰϰϭϮϯ ĂĨƌŝŬĂΛďĞƌůŝŶĞƌͲŵŝƐƐŝŽŶƐǁĞƌŬ͘ĚĞ ǁǁǁ͘ďĞƌůŝŶĞƌͲŵŝƐƐŝŽŶƐǁĞƌŬ͘ĚĞ ƌ͘DĂƌƚŝŶ&ƌĂŶŬ ŝŶĨŽΛĨĞůŵ͘ŽƌŐ ǁǁǁ͘ƐƵŽŵĞŶůĂŚĞƚLJƐƐĞƵƌĂ͘Ĩŝ нϯϱϴϵϭϮϵϳϭ 'ĞƌŵĂŶLJ 'ĞƌŵĂŶLJ нϰϵϵϴϳϰϵϭϯϬϭ ͲϭϬϮϰϵĞƌůŝŶ &ŝŶůĂŶĚ ͲϵϭϱϲϭEĞƵĞŶĚĞƚƚĞůƐĂƵ ĂĨƌŝĐĂΛŵŝƐƐŝŽŶͲĞŝŶĞǁĞůƚ͘ĚĞ ĐůĂƵƐ͘ŚĞŝŵΛŵŝƐƐŝŽŶͲĞŝŶĞǁĞůƚ͘ĚĞ 'ĞŽƌŐĞŶŬŝƌĐŚƐƚƌ͘ϲϵͬϳϬ W͘K͘Ždžϭϱϰ W͘K͘Ždžϲϴ &/ͲϬϬϭϰϭ,ĞůƐŝŶŬŝ ǁǁǁ͘ŵŝƐƐŝŽŶͲĞŝŶĞǁĞůƚ͘ĚĞ ĞĂĐŽŶůĂƵƐ,Ğŝŵ ZĞŐŝŽŶĂůZĞƉƌĞƐĞŶƚĂƚŝǀĞŝŶdĂŶnjĂŶŝĂ WŚŽŶĞ DĂŝů tĞď ZĞƉƌĞƐĞŶƚĂƚŝǀĞ DĂŝů tĞď WŚŽŶĞ >ŝƐƚŽĨEĂŵĞƐĂŶĚĚĚƌĞƐƐĞƐŽĨ>DDĞŵďĞƌƐͲEŽƌƚŚĞƌŶDĞŵďĞƌƐ WŚŽŶĞ DĂŝů tĞď ĞƌůŝŶĞƌDŝƐƐŝŽŶƐǁĞƌŬ DŝƐƐŝŽŶŝŶĞtĞůƚ &ŝŶŶŝƐŚǀĂŶŐĞůŝĐĂů>ƵƚŚĞƌĂŶDŝƐƐŝŽŶ ZĞƉƌĞƐĞŶƚĂƚŝǀĞ

LMC MANUAL 2018 230 >t& ZĞǀ͘ƌ͘ůŝĞƐŚŝDƵŶŐƵƌĞ ĞŵƵΛůƵƚŚĞƌĂŶǁŽƌůĚ͘ŽƌŐ нϰϭϮϮϳϵϭϲϮϱϭ ^ǁŝƚnjĞƌůĂŶĚ нϰϭϮϮϳϵϭϲϭϭϭ ŝŶĨŽΛůƵƚŚĞƌĂŶǁŽƌůĚ͘ŽƌŐ ,ͲϭϮϭϭ'ĞŶĞǀĂͲϮ ǁǁǁ͘ůƵƚŚĞƌĂŶǁŽƌůĚ͘ŽƌŐ W͘K͘ŽdžϮϭϬϬ WŚŽŶĞ DĂŝů ZĞƉƌĞƐĞŶƚĂƚŝǀĞ tĞď >ƵƚŚĞƌĂŶtŽƌůĚ&ĞĚĞƌĂƚŝŽŶ ^^ dhD нϮϱϱϮϮϮϭϭϮϵϭϴ нϮϱϱϮϮϮϭϮϯϳϯϬ ƌ͘<ŝŵĂŵďŽ нϮϱϱϳϱϰϬϰϬϱϴϵ dĂŶnjĂŶŝĂ ĐƐƐĐΛŝŶƚĂĨƌŝĐĂ͘ĐŽŵ ZĞǀ͘ƌ͘ŶŐĞůĂKůŽƚƵ ƚŚĞŽůŽŐLJΛŵĂŬƵŵŝƌĂ͘ĂĐ͘ƚnj нϮϱϱϳϱϴϯϬϱϬϳϵ Dƌ͘ůŝĂŬŝŵ>ĞŬŽƌŝŶŐŽ ďƵƌƐĂƌΛŵĂŬƵŵŝƌĂ͘ĂĐ͘ƚnj ĂƌĞƐ^ĂůĂĂŵ ZĞǀ͘ƌ͘&ĂƵƐƚŝŶDĂŚĂůŝ ĚǀĐĂΛŵĂŬƵŵŝƌĂ͘ĂĐ͘ƚnj W͘K͘Ždžϵϰϯϯ нϮϱϱϳϲϳϮϲϳϭϰϴ WŚŽŶĞ DĂŝů ZĞƉƌĞƐĞŶƚĂƚŝǀĞ tĞď ƵƌƐĂƌ ĞĂŶ&ĂĐƵůƚLJŽĨdŚĞŽůŽŐLJ ĞƉƵƚLJsŝĐĞŚĂŶĐĞůůŽƌĚŵŝŶŝƐƚƌĂƚŝŽŶ ŚƌŝƐƚŝĂŶ^ŽĐŝĂů^ĞƌǀŝĐĞƐŽŵŵŝƐƐŝŽŶ DKĞ dtD KƉĞƌĂƚŝŽŶƐDĂŶĂŐĞƌ͗нϮϱϱϳϭϲϴϲϴϳϬϭ ĚŝƌĞĐƚŽƌΛǁĂŵĂͲĐĐƚ͘ŽƌŐ нϮϱϱϳϱϱϴϴϵϯϮϭ DĂƌŬĞƚŝŶŐDĂŶĂŐĞƌ͗нϮϱϱϲϱϴϮϵϲϭϴϳ dƌĂŶƐƉŽƌƚDĂŶĂŐĞƌ͗нϮϱϱϳϱϲϵϮϮϭϭϳ Dƌ͘&ĞůůŽǁĞƐDǁĂŝƐĞůĂ нϮϱϱϮϳϮϱϰϭϬϯϰ dĂŶnjĂŶŝĂ ŽƉĞƌĂƚŝŽŶƐΛǁĂŵĂͲĐĐƚ͘ŽƌŐ ǁǁǁ͘ŵĂŬƵŵŝƌĂ͘ĂĐ͘ƚnj ZĞǀ͘WƌŽĨ͘:͘t͘WĂƌƐĂůĂǁ ǀĐΛŵĂŬƵŵŝƌĂ͘ĂĐ͘ƚnj нϮϱϱϳϱϰϲϮϬϴϴϲ ĂƌĞƐ^ĂůĂĂŵ W͘K͘Ždžϱϱ hƐĂͲZŝǀĞƌ dĂŶnjĂŶŝĂ ZĞǀ͘,ĞŝŬĞ^ƉŝĞŐĞůďĞƌŐ Ś͘ƐƉŝĞŐĞůďĞƌŐΛŶŽƌĚŬŝƌĐŚĞͲǁĞůƚǁĞŝƚ͘ĚĞ нϰϵϰϬϴϴϭϴϭϯϮϭ W͘K͘ŽdžϱϮϬϯϱϰ ͲϮϮϱϵϯ,ĂŵďƵƌŐ 'ĞƌŵĂŶLJ нϰϵϰϬϴϴϭϴϭϬ ŝŶĨŽΛŶŽƌĚŬŝƌĐŚĞͲǁĞůƚǁĞŝƚ͘ĚĞ ǁǁǁ͘ŶŽƌĚŬŝƌĐŚĞͲǁĞůƚǁĞŝƚ͘ĚĞ W͘K͘ŽdžϮϱϯϳ DĂŝů WŚŽŶĞ ZĞƉƌĞƐĞŶƚĂƚŝǀĞ sŝĐĞŚĂŶĐĞůůŽƌ WŚŽŶĞ DĂŝů tĞď ZĞƉƌĞƐĞŶƚĂƚŝǀĞ WŚŽŶĞ DĂŝů tĞď ǀĂŶŐĞůŝĐĂů>ƵƚŚĞƌĂŶŚƵƌĐŚŝŶEŽƌƚŚĞƌŶ'ĞƌŵĂŶLJͲ dƵŵĂŝŶŝhŶŝǀĞƌƐŝƚLJDĂŬƵŵŝƌĂ dtĂŵĂ ĞŶƚƌĞĨŽƌ'ůŽďĂůDŝŶŝƐƚƌŝĞƐĂŶĚĐƵŵĞŶŝĐĂůZĞůĂƚŝŽŶƐ d dZ^ s>< нϮϱϱϳϴϮϱϯϲϯϲϲ ŵĂŝůΛƚĐƌƐ͘Žƌ͘ƚnj нϮϱϱϮϲϮϯϮϰϰϰϱ ŐƐΛĐĐƚͲƚnj͘ŽƌŐ ŐƐΛĐĐƚͲƚnj͘ŽƌŐ dĂŶnjĂŶŝĂ ZĞǀ͘ĂŶŽŶDŽƐĞƐDĂƚŽŶLJĂ Dƌ͘^ŚĂŶŐǁĞůŝŵŵĂŶƵĞů нϮϱϱϲϴϴϮϮϰϮϮϰ ĞƐŚĂŶŐǁĞůŝͲĚĂƌΛƚĐƌƐ͘Žƌ͘ƚnj нϮϱϱϮϮϮϳϬϬϱϳϵ ŽĚŽŵĂ ǁǁǁ͘ƚĐƌƐ͘Žƌ͘ƚnj WŽĚďŝĞůƐŬŝƐƚƌĂƐƐĞϭϲϰ W͘K͘Ždžϯϵϱϱ ĂƌĞƐ^ĂůĂĂŵ dĂŶnjĂŶŝĂ нϰϵϱϭϭϲϵϲϴϳϮϭϮ ŬĞŝŵΛĚŶŬͲůǁď͘ĚĞ ZĞǀ͘ƌ͘ŚƌŝƐƚŝŶĞ<Ğŝŵ 'ĞƌŵĂŶLJ ͲϯϬϭϳϳ,ĂŶŶŽǀĞƌ W͘K͘Ždžϭϰϱϰ DĂŝů WŚŽŶĞ DĂŝů tĞď ZĞƉƌĞƐĞŶƚĂƚŝǀĞ WŚŽŶĞ tĞď WŚŽŶĞ DĂŝů tĞď ZĞƉƌĞƐĞŶƚĂƚŝǀĞ >ŝƐƚŽĨEĂŵĞƐĂŶĚĚĚƌĞƐƐĞƐŽĨŽƚŚĞƌƌĞůĂƚĞĚKƌŐĂŶŝƐĂƚŝŽŶƐ ZĞƉƌĞƐĞŶƚĂƚŝǀĞ ŚƌŝƐƚŝĂŶŽƵŶĐŝůŽĨdĂŶnjĂŶŝĂ dĂŶŐĂŶLJŝŬĂŚƌŝƐƚŝĂŶZĞĨƵŐĞĞƐĞƌǀŝĐĞƐ hŶŝƚĞĚǀĂŶŐĞůŝĐĂů>ƵƚŚĞƌĂŶŚƵƌĐŚ

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