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This has occupied a great deal of time and close attention, and all particulars have now been transmitted to Ottawa for the adjustment of their accounts, involving considerable recoveries of over-payments.

Canadian Army Pay Corps.



Prior to the outbreak of war in 1914, the Canadian Army Pay Corps, while it was an integral part of Canada's small Permanent Force, was only concerned in a very limited way with the Militia. The staff of the Pay Corps was, therefore, very small, consisting of a few trained experts capable of interpreting and applying the somewhat complex regulations which governed its activities. Thus, when the Expeditionary Force was organised it was called on to undergo the same strain and expansion demanded of every branch of the Service. This made it necessary to procure additional qualified financial or accounting staff to take care of the increased work, who not only had to familiarise themselves with existing regulations governing the disbursement of public funds, but at the same time had to cope with the new regulations which were constantly being promulgated.

Broadly speaking, the Canadian Army Pay Corps performs three cardinal functions:— (1) The paving of all debts incurred by the Canadian Government with contractors, with Imperial and other Dominion Governments, etc.

(2) The making of all payments to the troops of the Overseas Military Forces of Canada and their dependants.

(3) The adjustment of reciprocal accounts between the Imperial and other Governments, and the maintaining of records and statistics in reference thereto.

While the first of these functions entails much investigation and labour, the great bulk of the work and responsibility of the Pay Corps is involved in the issue of pay and allowances to officers, non-commissioned officers and men and their dependants. Every financial transaction between the Pay Corps and the troops is recorded in the central office in London,

–  –  –

The duties and responsibilities of the Paymaster General's Department are as follows:— (a) Generally to administer and control the financial services of the Overseas Military Forces of Canada.

(b) To be responsible for the proper accounting and disbursement of all Public Funds received for the pay, allowances and maintenance of the Forces.

(c) To make arrangements for an adequate supply of funds to care for such disbursements.

(d) To arrange and ensure that all reasonable safeguards are employed to protect the Public Funds from loss.

(e) To make arrangements for and ensure the prompt consideration and settlement of all claims against Public Funds arising out of the activities of the Overseas Military Forces of Canada.

(f) To prepare individual pay ledger accounts for all officers and soldiers of the Overseas Military Forces of Canada, and to collect the necessary information from which these accounts are prepared.

(g) To render such statements, statistics and returns as may be called for in regulations or by the Minister.

(h) To perform such other functions and undertake such other responsibilities as may be from time to time specially assigned to the Paymaster General's Department by the Minister.

The chart of the Paymaster General's Department herewith shows the organisation, in greater detail, of the major Accounting Divisions of that Department.

The Paymaster General is assisted in the performance of his duties by The Deputy Paymaster General.

Assistant Deputy Paymaster General (2), England.

Assistant Deputy Paymaster General (3), England.

Assistant Deputy Paymaster General (1), France.

Canadian Army Pay Corps. 419 The functions of the Divisions and Sub-Divisions of the Department are as follows:—

1. Deputy Paymaster General.—The Deputy Paymaster General acts as the assistant to the Paymaster General, and is responsible for the general administration of the Pay Department and the supervision of its various sub-branches. He more directly deals with questions of policy, regulations, orders, rulings, etc., and interpretations thereof; also the maintenance of the Orderly Room, the military and civil personnel of the London Pay Office, and is responsible for the supervision of the chief Accounting Branch.

Rulings Branch---Duties and Functions.---To examine regulations and procedure authorised and adopted in the past for the purpose of coordinating and recording in permanent form the principles and practice by which the Pay Department is administered.

To collect and examine data required in the consideration of definite proposals arising out of the development of the Overseas Military Forces of Canada, and to make submissions to the proper authority for decisions thereon.

To interpret regulations in regard to specific cases or general conditions where any doubt exists as to their correct application.

Personal Services.—This Sub-Division is responsible for the control and administration of the personnel of the Pay Department; for the maintenance of the records of service and for arrangements for transfers, promotions, appointments, etc.

Accounting Branch.—The chief Accounting Branch is responsible

for the following:

The maintenance of all Cash and Controlling Accounts, exercising an absolute control of all cash transactions from the time that funds are received by or on behalf of the Paymaster General from the Dominion Government, or any other source, including funds held " in trust," until they are finally distributed and accounted for.

The consolidating of all cash transactions of all SubAccounting Branches and officers reporting directly or indirectly to the Paymaster General.

The maintenance of adequate controlling accounts for the government of inter-departmental entries between all other Divisions or Sub-Divisions, which may or may not directly involve cash.

(642) EE 2 420 Overseas Military Forces of Canada.

The preparation of all general financial statements, returns, statistics, etc., called for by the Minister, Overseas Military Forces of Canada, Auditor General for Canada, or in Regulations.

The prompt settlement of all claims, other than Officers' and Nursing Sisters' travelling and subsistence allowance claims, incurred in the British Isles by the Overseas Military Forces of Canada.

The maintenance of adequate records of services reciprocally performed by the Imperial and Canadian Forces, which are not periodically settled for in cash, so that when it is desired to effect a settlement adequate data will be available.

2. Assistant Deputy Paymaster General (2).—This Officer is responsible to the Paymaster General for the inspection of Command and Regimental Paymasters' offices, to ensure that all work in these offices is being efficiently, economically and properly carried on in accordance with regulations laid down.

3. Assistant Deputy Paymaster General (3).—This Officer is responsible for the compilation of the individual ledger accounts of the Officers, Warrant Officers, Non-Commissioned Officers and men of the Overseas Military Forces of Canada, and all detailed accounting and correspondence related thereto. The Division is sub-divided into two branches as under:— (a) P.M. Branch--Officers and Nursing Sisters.

(b) Pay II. Branch-Other Ranks.

(a) Duties and Functions of P.M. Branch—Officers' and Nursing Sisters' Pay Accounts.—To keep individual pay ledger accounts for all Officers and Nursing Sisters of the Canadian Overseas Military Forces, recording therein all transactions and information affecting the position of their accounts, and showing clearly at all times the amount owing to or by the Officer or Nursing Sister.

To obtain and receive the information in the form laid down by Regulations necessary for recording transactions covered in para. (a) above.

To remit monthly the amount of the balance of such transactions to the Banker or Agent for the Officer or Nursing Sister for the credit of his or her account.

To prepare such statements, returns of summaries and of transactions mentioned in para. (a) above as are called for by Regulations, or required for higher authority, internal. accounting, reconciliation or statistical purposes.

Canadian Army Pay Corps. 421 To remit to the dependants of Officers or Nursing Sisters, or other payees at their request, either by way of Assigned Pay or special remittance, such sums from their accounts as may be authorised by them.

To remit monthly to the Officers' or Nursing Sisters' dependants residing in countries other than in North America Separation Allowance, as authorised by Regulations and Assigned Pay.

To see that the accounts of all Officers or Nursing Sisters killed, died of wounds, sickness or other causes, missing or discharged, are properly closed, and the balances accruing, disbursed either to the Officer or Nursing Sister, if discharged in England; transferred to Canada for settlement there, if discharged in Canada; or advised to the Estates Branch to be finally disbursed in the case of Officers or Nursing Sisters killed, etc., in accordance with civil and military regulations.

To consider promptly and settle by remittance to Officers' or Nursing Sisters' Banks or Agents all regular claims for travelling expenses, maintenance, etc., submitted to the Paymaster General's Department.

Officers' Accounts.—While a commissioned Officer has ample opportunity to scrutinise his account, his finances have always been dealt with by the Branch in charge of them as conscientiously as in the case of Non-Commissioned Officers and men, and his assignments of pay, separation allowance, claims for expenses, clothing, etc., have been executed with scrupulous care.

In October, 1914, there were approximately 600 Officers' accounts to be dealt with. The number of these accounts rose in the intervening years between that date and the date of this report to over 16,000 accounts, and about 13,000 at the time of the compilation of this report. The actual issue of their pay, the posting of ledgers, etc., has never entailed a large staff or excessive labour, but the amount of subsidiary work which Officers' finances involve has necessitated the organisation of several sub-divisions of this Branch, and' the employment of a military and civil staff of about

130. One section, for example, is responsible for the promotions and reversions in the " London Gazette," and Routine Orders have to be carefully watched in order that every movement or change of rank affecting an Officer's pay and allowance may be promptly and accurately 422 Overseas Military Forces of Canada.

recorded. To facilitate this work, a card-index giving the history of an Officer's career, from the point of view of the Pay Department, has to be systematically maintained and kept up to date.

Every Officer of the Overseas Military Forces of Canada is invited to visit the Pay Office to examine his account and make enquiries, and he is afforded every facility to make himself familiar with the workings of the department which is responsible for his finances, as frequently, owing to active service conditions, he has not been able to keep in touch with the various changes and amendments to Regulations, and officers' rates of pay are extremely elaborate and vary considerably in the different appointments to which a Commissioned Officer may be delegated. It is obviously to the interest 'of officers that they should make themselves familiar with Pay Regulations and have some knowledge of the machinery of the Pay Department, but, as stated above, it is not always possible for them to keep fully up to date.

(b) Duties and Functions of Pay II. Branch—Pay and Allowances of Non-Commissioned Officers and Men.—To keep individual pay ledger accounts for all Warrant Officers, Non-Commissioned Officers and Men of the Canadian Forces serving Overseas, recording therein all transactions and information affecting the position of their accounts, and showing clearly at all times the amount owing to or by the soldier.

To obtain and receive in the form authorised by Regulations the information necessary for recording the transactions mentioned in paragraph above.

To prepare such statements, returns, summaries of transactions mentioned in paragraph above, as are called for by Regulations, or required for higher authority, internal accounting, reconciliation and statistical purposes.

To remit to the soldier's dependants or other payees at his request, either by way of Assigned Pay or special remittance, such sums from his account as may be authorised by him.

To 'remit monthly 'to soldiers' dependants, residing in countries other than 'North America, Separation Allowance and Assigned Pay.

To. issue advances of pay to soldiers applying at the Paymaster General's Office in London whilst on leave,. either from Local Commands, or from Divisions, etc., in France.

Canadian Army Pay Corps. 423 Properly to balance up and close the accounts of all soldiers killed, died of wounds or sickness, missing or discharged, and in the case of soldiers discharged in England to settle the balance accruing; in the case of soldiers discharged in Canada to advise balances to Ottawa for settlement, and in the case of soldiers killed, etc., to advise balances to the Estates Branch in order that they may be eventually disbursed in accordance with civil and military regulations.

In Pay II. Branch, as the department is called, a pay account is kept for every Warrant Officer, Non-Commissioned Officer and man, and the ledger-sheet reveals the whole financial history of each man-his daily earnings, cash payments made, the amount of pay which he has assigned and the amount of Separation Allowance payable to his wife or other dependant, the sums he may have invested in War Loan, and every other financial detail connected with his service.

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