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«LONDON PRINTED BY AUTHORITY OF THE MINISTRY, OVERSEAS MILITARY FORCES OF CANADA. REPORT of the MINISTRY Overseas Military Forces of Canada LONDON ...»

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When a soldier is discharged, he is rendered a statement of his account showing his balance, either debit or credit, and he is required to satisfy himself of its accuracy before final settlement is made. During the past year, summary sheets have been drawn from the ledgers, and the balances due to N.C.Os. and men forwarded to their Paymaster, and the soldiers paraded, and every opportunity given them to satisfy themselves that their accounts are right. Should there be any item of which a soldier is doubtful, he has only to ask in order to have it investigated and, if necessary, rectified. These methods have done much to inspire the troops with confidence in the Pay Office.

There are about 300,000 active accounts in the charge of Pay II.

Branch, and the most scrupulous care has been exercised to keep the work strictly up to date and-to preserve accuracy in the intricate operations connected with the disbursement, accounting and recording of many millions of dollars. Matters are complicated by the rates of pay, which vary in accordance with the military duties which a soldier may be called upon to perform. He may be employed as a clerk in a military office, and thereby entitled to an increased rate of pay. He may be entitled to special Working Pay as a field butcher, or to special Technical Pay as a skilled mechanic ; and for all these increased rates of pay highly complex regulations have been drawn up involving their administration by experts.

There is one phase of the work which deserves special mention. This is the payment of sums of money, to the wives 424 Overseas Military Forces of Canada.

and other dependnats of soldiers of foreign countries serving with the Canadian Forces, and especial care has been taken to prove to these men's dependants that every' consideration is being given them by the land of the soldier's adoption. Excluding those from the United Kingdom, the number of immigrants in Canada in 1914 was 242,256, of which 24,722 were Italians and 24,485 Russians, and when Canada entered the War it was only to be expected that many of her male Colonists from foreign countries would enlist in her Army. Naturally many of them were married and had wives and families living in almost every quarter of the globe, but the Canadian Government held it an obligation to provide for these dependants in the same manner as in the case of soldiers' relatives who were in Canada or in England, and upon the Pay Corps has devolved the intricate business of making such payments in the currency of some twenty different countries.

The same principles which govern the administration of Officers' pay hold good in the case of Warrant Officers, N.C.Os. and men. The soldier, as a rule, is unable to look after his financial affairs as closely as he might wish, for the reason that his energies are entirely absorbed in training for the field or in actual fighting, and his finances are therefore administered for him with the most scrupulous care and every endeavour is made to satisfy him that his interests are being looked after, and that his dependants at home are being taken proper care of.

4. Assistant Deputy Paymaster-General (1) — France.—This Officer represents the Paymaster General at the Canadian Section, General Headquarters, 1st Echelon, and also performs the duties of Command Paymaster, Canadian Troops in France, and is responsible to the Paymaster General for the immediate control and administration of the financial' services of the Canadian Military Forces in France ; for the supply of funds to Field Cashiers ; for the circulation of rulings, orders and instructions received from the Paymaster General ; • for the inspection of Field Cashiers and Regimental Paymasters' offices; for the control and disposition of personnel, and for the maintenance of accounts with the Imperial financial authorities in France in connection with services, both financial and military, reciprocally performed by the Imperial and Canadian Forces.

5. Field Cashiers.—The Field Cashiers, of whom there are five-one for each Division and one for the Canadian Corps Troops-are responsible to the Command Paymaster, Canadian Canadian Army Pay Corps. 425 Troops in France, for the immediate administration and control of the financial services of their Divisions ; for the supply of funds to, and the inspection of, the books and accounts of Regimental Paymasters ; for the circulation of rulings and regulations promulgated by the Paymaster General, and for the collection and transmission of accounts and vouchers either to the Command Paymaster, Canadian Troops in France, or to the Paymaster General's Office in London.

6. Regimental Paymasters — France.—Regimental Paymasters are allotted to Units in accordance with provisions of Establishment, and are responsible for— The issue of cash to troops and the submission of properly receipted vouchers in accounting therefor to the Paymaster General, London.

To consider and deal with all questions of a financial nature raised by officers or soldiers of the Units to which they are attached, and to advise and rule thereon when possible or, if necessary, to refer to the Field Cashier or the Paymaster General, London, for rulings, interpretation of regulations, or for such other action as may be necessary.

7. Command and Regimental Paymasters — England.—The functions and duties of Command Paymasters in England are in every way the same as those of the Field Cashiers in France, with the exception that Command Paymasters in England are supplied direct with funds by the Paymaster General, London.





The duties and functions of Regimental Paymasters in England are similar in every way to those of the Regimental Paymasters in France.

8. Staff.—In order to cope with the large mass of detail to be dealt with every day in the central office in London, a large staff of competent clerks is employed, the majority of them being soldiers who have seen service in the field and who before the War had some experience in office routine, bookkeeping, accounting and so forth. In the Branch which deals with the pay of N.C.Os. and men, about 1,000 men are employed, over 490 of them being engaged on the ledgers.

The staff commences work at 8.30 each morning, and ceases at 5 p.m., after which a staff of auditors enters the building and reviews during the night the work accomplished during the day. The 426 Overseas Military Forces of Canada.

following morning all observations made by the auditors are immediately dealt with and disposed of before any fresh work is commenced.

It will thus be noted that the greatest precautions are taken to ensure an accurate and careful control of all public monies disbursed on behalf of the Overseas Military Forces of Canada.

9. Banking.—The funds of the Overseas Military Forces of Canada are concentrated in London, direct credits being issued by the Finance Department at Ottawa to the Deputy Minister and Paymaster General through the branch of the Bank of Montreal, Threadneedle Street, London, whose Manager (Mr. G. C. Cassels) has afforded valuable assistance at all times on all questions of general policy arising in connection with financial matters in England.

Cordial relations also exist with British banks, more particularly Lloyds Bank, Ltd., and Cox & Co., who, through the large number of their agencies throughout the country, have enabled cheques issued in regard to Separation Allowance, Assigned Pay and Leave Cheques, as well as the payment of ordinary Government accounts, to be cashed readily, to the great satisfaction of the numerous dependants and assignees of officers and other ranks throughout Great Britain.

The greater activities, however, in connection with the payment of the ordinary purchasing accounts and the handling of the individual accounts of officers and nursing sisters, have been performed through the Manager of the Bank in Waterloo Place (Mr. Dudley Oliver).

Approximately over 85 per cent. of the accounts have been handled by this Branch of the Bank, and the relations between Pay Office and the Manager have been of the most cordial nature, great assistance and cooperation having been rendered by him at all times ; more especially in connection with the clearing of cheques with the various banking institutions in England. The co-operation and assistance afforded has tended in a large measure to assist in preventing the many complications which might naturally arise in dealing with the large number of accounts carried by the Bank for Canadian officers and nursing sisters, etc., especially in regard to the clearing of officers' chits cashed in France through the Waterloo Place branch of the Bank of Montreal, London.

These were, formerly cleared through Cox & Co. at Boulogne, and the new system has greatly increased the amount of work on this branch of the Bank of Montreal.

Canadian Army Pay Corps. 427 This work, however, has been cheerfully undertaken by the Manager, to the great advantage of both the officers, Overseas Military Forces of Canada, and the Pay Office.

Lloyds Bank, Ltd., Westminster House branch, through their Manager (Mr. W. Waldron) have been instrumental in handling many subsidiary accounts, such as payment of leave cheques issued in France, cashier's payments and Separation Allowance. and Assigned Pay cheques, in this way rendering great satisfaction at all times to the members of the Canadian Overseas Forces.

Department of the General Auditor.

The Department of the General Auditor was organised and administered by Colonel L. A. Dowie, and subsequently the Establishment was approved by Order-in-Council 1614 of 1917, and varied later by the Minister to meet changed circumstances.

The duties devolving on the Department were those consequent on the auditing of receipts and disbursements of Public Funds, as recorded in the books and accounts maintained by the Paymaster General, and also the audit and inspection of the Regimental Accounts of Units stationed in England.

The routine work of the Department has been delegated to Branches,

the duties of which are as follows:

Finance 1.—To audit all disbursements of Public Funds made by the Paymaster General, and to ensure that such disbursements are correctly classified in accordance with War Appropriations, Ottawa.

To audit deposits made to the account of the Receiver General in England.

To audit the monthly and annual consolidated statements, rendered to the Accountant and Paymaster General, Ottawa, by the Paymaster General, London, and latterly to the Auditor General of Canada, Ottawa.

To audit memorandum accounts of Imprests and Advances to be subsequently accounted for.

To audit receipts and disbursements in respect of all Trust and Suspense Accounts maintained by the Paymaster General.

To obtain refund of duty included in the purchase price of tea and sugar consumed by Canadian Troops in England.

Finance 2.—To audit the personal accounts of all-Other Ranks and to verify the controlling accounts which are:-maintained to record transfers between Departments of the Pay Office, also the total payments by Accounting Officers of the Canadian Army Pay Corps with the aggregate postings to personal accounts.

430 Overseas Military Forces of Canada.

Finance 3.—To audit the personal accounts of all Officers and Nursing Sisters, and to verify the total payments and deposits to accounts of Officers and Nursing Sisters with the aggregate charges to their personal accounts.

Finance 4.—To conduct special investigations and audits which are required by the Minister to be undertaken from time to time.

Regimental Funds Branch.—This Branch includes the personnel of the Regimental Funds Board which supervises the work of Regimental Audit Boards appointed under military regulations to audit Mess Accounts and Regimental Funds ; it also ensures the correct application of such Funds and Assets, and issues Clearance Certificates to Commanding Officers.

In addition to these functions this Branch examines and records the proceedings of Boards held to determine responsibility for deficiencies of Quartermaster's Stores before approval is given by the General Auditor for writing off such deficiencies.

FINANCIAL TRANSACTIONS.

At the beginning of the War the Canadian Government expressed the desire of Canada to defray the cost of her Contingents Overseas, both in England and in France.

The cost of the Contingents naturally fell into three main classes, viz.:— (a) Pay and Allowances, Pensions and War Gratuities.

(b) The expenses of maintenance of personnel in England.

(c) The expenses of maintenance of personnel in France.

Canada has defrayed the Pay and Allowances of all her troops serving both in England and France, and has met the charges payable in England in connection with Pensions and War Service Gratuities through the Paymaster General.

The troops in England have been maintained by (a) The importation of stores, equipment, etc., from Canada.

(b) The issue of stores, material, equipment, etc., obtained from the Imperial Government, for which detailed accounts have been rendered, also ancillary services which have either been paid by the Paymaster General or have been accepted as liabilities or contingent liabilities.

Department of the General Auditor. 431 (c) Direct purchases of stores, material, equipment, etc., made and issued by the Canadian Administration Overseas and paid for by the Paymaster General.

With regard to the maintenance of the Canadian Troops in France, it was manifestly impossible to ascertain the precise costs, and it was therefore 'decided that a rate should be established at which the Canadian Government would pay the Imperial Government per man per day. This rate was intended to be the per capita cost to the Imperial Government of the whole of the Forces maintained by that Government in the Field in France, and was to be established by the War Office. It was to include the total cost of the troops, except Pay, Allowances and the Canadian liability for Pensions and War Gratuities On account of the protraction of the War and the added cost, resulting from the increased consumption of ammunition and the costs of Heavy Artillery, the capitation rate has not been definitely established for the entire period.



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