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 PROVINCE OF BRITISH COLUMBIA
Thirteenth Annual Report
of the business done in pursuance of the
CIVIL SERVICE
SUPERANNUATION ACT
for the Year ended March 31st
1948
VICTORIA, B.C. :
Printed by Don McDiarmid, Printer to the King's Most Excellent Majesty.
1949.  To His Honour C. A. BANKS,
Lieutenant-Governor of the Province of British Columbia.
May it please Your Honour :
The undersigned respectfully submits the Report of the business done in pursuance
of the " Civil Service Superannuation Act " during the fiscal year 1947-48.
GEO. S. PEARSON,
Provincial Secretary.
Provincial Secretary's Office,
Victoria, B.C. The Honourable G. S. Pearson,
Provincial Secretary, Victoria, B.C.
SIR,—I have the honour to lay before you the Report of the business done in pursuance of the " Civil Service Superannuation Act" during the fiscal year 1947-48.
In doing so, I have to record with great regret the death on September 20th, 1947,
of Mr. A. Norman Baker, who had been Superannuation Commissioner since April 1st,
1931.
Included in this Report are financial statements and statistics covering the period
May 1st, 1947, to March 31st, 1948, of the Retirement Fund, which, by amendment to
the " Civil Service Superannuation Act," was created in 1947 in order to provide retirement allowances for persons in the service of the Crown whose duties are of a part-
time nature or who are employed on an hourly- or daily-wage basis.
I have the honour to be,
Sir,
Your obedient servant,
R. A. PENNINGTON,
Superannuation Commissioner. SUPERANNUATION REPORT, 1947-48.
REPORT OF THE BUSINESS DONE IN PURSUANCE OF THE "CIVIL SERVICE
SUPERANNUATION ACT" DURING THE FISCAL YEAR 1947-48.
Part I.—Civil Service Superannuation Fund.
Sections 6, 7, and 8.—Regular contributions received from employees amounted to
$754,037.88. The Minister of Finance provided an equal amount as a contribution
from the employer to the Fund. As at March 31st, 1948, there were 5,688 contributors
to the Fund.
Section 10.—Special voluntary contributions received from employees amounted to
$109,705.57. As at March 31st, 1948, there were 841 employees making special voluntary contributions.
Section 12.—As at March 31st, 1948, deposits with the Treasury at credit of the
Civil Service Superannuation Fund amounted to $18,906,338.15.
Section 13.—Interest in the amount of $853,358.66 was received from the Minister
of Finance, calculated at the rate of 5 per cent, per annum, based on the credit balances
in the Fund on April 1st, 1947, and October 1st, 1947, and credited as at September
30th, 1947, and March 31st, 1948, respectively.
Section lb.— (1) (a) A total of $156,640.73 was transferred from the Employer's
Account to the Special Reserve Account pursuant to various sections of the Act.
(1) (6) A total of $221,405.37 was received from the Minister of Finance for
credit of the Special Reserve Account, being 2 per cent, of the pay-roll of contributing
employees.
Prior service pension payments chargeable to the Special Reserve Account amounted
to $103,741.63.
Section 15.—Former employees who were reinstated in the service of the Government made payments toward the reinstatement of their superannuation accounts
amounting to $6,340.18.
Section 16.—A statement of all moneys received and paid out under the provisions
of this Act and the assets and liabilities appertaining to the granting of superannuation
allowances under its provisions is given in the statement of revenue and expenditure
and the balance-sheet appended hereto.
Section 17.— (1) Superannuation allowances were granted to 81 contributors
pursuant to this subsection. For analysis see statements of comparative statistics
appended hereto.
(5) and (6) Regular contributions received from employees of a Board of School
Trustees to whom these subsections apply amounted to $480.70. An equal amount was
received from the appropriation provided by " Special Assistance in the Cost of Education Act, Amendment Act, 1946," as a contribution from the employer to the Fund.
(7) An amount of $30,931.46 was expended in supplementing pensions pursuant
to sections 17 (7), 18 (6), and 20 (la). The Minister of Finance reimbursed the Fund
for this amount out of Consolidated Revenue.
Section 18.—(16). The Minister of Finance provided an amount of $5,091.02 in
accordance with the provisions of this subsection as an employer contribution in respect
of female contributors whose superannuation classifications have been changed by
reason of the reduction of their retirement age under the " Civil Service Act."
(6) Refer to section 17 (7) above. T 6 BRITISH COLUMBIA.
Section 20.—(1) Superannuation allowances were granted to dependents of 8
employees who died while in service.
(la) Refer to section 17 (7) above.
Section 22.—Refunds totalling $4,810.01 were made to the widow or estate in the
case of 10 contributors who died while in service.
Section 23.—Refunds totalling $151,482.75 were made to 561 contributors who left
the service of the Government. An amount of $8,075.51 was transferred to the contributors' credit in Employees' Suspense Account in respect of 20 former employees
who were out of the service of the Government for more than three years.
Section 35.—An amount of $2,824.50 was paid over to the Minister of Finance in
accordance with the provisions of this section.
Section 38 (3).—An amount of $15,408.12 was transferred to the British Columbia
Power Commission Superannuation Fund in respect of 3 former contributors who
entered the service of the British Columbia Power Commission.
Part II.—Retirement Fund.
Section 41.—Contributions received from employees amounted to $142,071.48. The
Minister of Finance provided an equal amount as a contribution from the employer to
the Fund.    As at March 31st, 1948, there were 1,575 contributors to the Fund.
Section 4.2.—Interest in the amount of $2,964.93 was received from the Minister of
Finance, calculated at the rate of 5 per cent, per annum, in the same manner as under
Part I of the Act.
Section 45.—(2) Superannuation allowances were granted to 7 contributors pursuant to this subsection.
(3) An amount of $947.31 was expended to supplement pension payments granted
in accordance with Schedule C of the Act. The Minister of Finance reimbursed the
Funds for this amount out of Consolidated Revenue.
Section 47.— (1) Refunds totalling $3,535.49 were made to 91 contributors who
left the service of the Government.
R. A. PENNINGTON,
Superannuation Commissioner. CIVIL SERVICE SUPERANNUATION REPORT, 1947-48. T 7
PART I.—CIVIL SERVICE SUPERANNUATION FUND.
Statement of Revenue and Expenditure for the Period April 1st, 1947,
to March 31st, 1948.
Revenue.
Deposits with Treasury, April 1st, 1947 $16,938,888.85
Contributions as per requirements of the Act—
Employees—
Sections 6, 7, and 9  $751,492.72
Add transfers from Retirement
Fund  (Part II)  $4,781.78
Less   transfers   to   Retirement
Fund  (Part II)     2,236.62
         2,545.16
$754,037.88
Section 15         6,340.18
Section 17  (5) ,  480.70
Section 10, voluntary 1_    109,705.57
  $870,564.33
Employer—
Sections 8 and 9    $754,037.88
Section 14 (1)  (6), Special Reserve     221,405.37
Section 17  (6)  480.70
Section 18  (16)           5,091.02
     981,014.97
Provided out of  Consolidated  Revenue  pursuant to  sections
17 (8), 18 (7), and 20 (la) as per contra       30,931.46
Interest received from Minister of Finance pursuant to section 13    853,358.66
      2,735,869.42
$19,674,758.27
Expenditure.
Superannuation allowances—
Prior service pensions  $104,057.87
Less amount refunded  316.24
  $103,741.63
Contributory pensions   $459,160.54
Less  amount refunded  1,133.05
 458,027.49
Provided out of Consolidated  Revenue pursuant to  sections
17 (7), 18 (6), and 20 (la) as per contra       30,931.46
Refunds—
Section 22        $4,810.01
Section 23      151,482.75
Section 35          2,824.50
Sundry          1,194.16
     160,311.42
Transfer to British Columbia Power Commission Superannuation
Fund pursuant to section 38 (3)       15,408.12
       $768,420.12
Balance, deposits with Treasury, March 31st, 1948    18,906,338.15
$19,674,758.2'i T 8 BRITISH COLUMBIA.
PART I.—CIVIL SERVICE SUPERANNUATION FUND.
Balance-sheet as at March 31st, 1948.
Assets.
Deposits with Treasury   $18,906,338.15
$18,906,338.15
Liabilities.
Contributory Pension Account, being amount available for payment of
current pensions (contributory portion only)    $4,634,399.57
Special Reserve Account, for prior service pensions      2,409,521.77
Balance at credit of contributory accounts—
Employees' compulsory contributions $5,748,923.90
Employees' voluntary contributions       347,974.97
 : $6,096,898.87
Employer contributions     5,748,923.90
    11,845,822.77
Employees' Suspense Account, unclaimed moneys at credit of former
employees' accounts as per Schedule No. 1  16,594.04
$18,906,338.15
Present value of superannuation allowances as at March 31st, 1948:—
Contributory pensions  $4,425,623.00
Prior service pensions       839,950.00
$5,265,573.00 CIVIL SERVICE
SUPERANNUATION
REPORT, 1947-
-48.
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BRITISH COLUMBIA.
PART I.—CIVIL SERVICE SUPERANNUATION FUND.
Comparative Statistics, April 1st, 1945, to March 31st, 1948, subdivided according
to Sex of Contributor, British Columbia Government Employees.
Number of
Contributors.
Number of
Refunds
GRANTED.
Allowances.
Fiscal Year.
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3,786
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1,902
137
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217
333
397
354
86
179
83
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640
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1946-47    ..
72
1947-48	
77 CIVIL SERVICE SUPERANNUATION REPORT, 1947-48.
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BRITISH COLUMBIA.
PART I.—CIVIL SERVICE SUPERANNUATION FUND.
Schedule No. 1.—Unclaimed Moneys in the Civil Service Superannuation Fund
at Credit of Former Employees' Accounts as at March 31st, 1948.
Name.
Department.
Amount.
$1,330.25
Public Health	
2.71
940.14
420.90
79.87
385.78
Social Welfare	
31.99
Dodd, John C.                           	
978.48
203.56
979.57
Health                                  	
11.34
2,484.68
21.12
6.61
176.06
3.38
2,155.40
2,218.45
29.20
1,255.69
Provincial Secretary	
6.95
304.55
Riddell, Jean M	
Provincial Secretary	
300.69
1,347.47
Provincial Secretary	
Public Health        	
5.04
68.75
128.42
Wallis, Edward C '. .
85.62
308.58
Williams, E                    	
Public Works	
Public Works	
194.10
1.75
4.11
122.83
Total	
$16,594.04 CIVIL SERVICE SUPERANNUATION REPORT, 1947-48. T 13
PART II.—RETIREMENT FUND.
Statement of Revenue and Expenditure for the Period
May 1st, 1947, to March 31st, 1948.
Revenue.
Contributions as per requirements of the Act—
Employees—
Section 41 (1) and (2)  $144,616.64
Add transfers from Superannuation
Fund (Part I)         2,236.62
$146,853.26
Less  transfers  to   Superannuation
Fund (Parti)         4,781.78
  $142,071.48
Employer—Section 41 (3)      142,071.48
Provided out of Consolidated Revenue pursuant to section
45 (3) as per contra  947.31
Interest received from Minister of Finance pursuant to section 42  .         2,964.93
$288,055.20
Expenditure.
Superannuation allowances—
Contributory pensions   $24.72
Provided out of Consolidated Revenue pursuant to section 45 (2) (a) as per contra.... 947.31
Refunds—
Section 47 (1) .      $3,535.49
Sundry    228.72
$972.03
3,764.21
         4,736.24
Balance, deposits with Treasury, March 31st, 1948  $283,318.96 T 14 BRITISH COLUMBIA.
PART II.—RETIREMENT FUND.
Balance-sheet as at March 31st, 1948.
Assets.
Deposits with Treasury  $283,318.96
$283,318.96
Liabilities.
Contributory Pension Account, being amount available for payment of current pensions (contributory portion only)  $719.50
Special Reserve Account         3,767.50
Balance at credit of contributory accounts—
Employees' contributions  _*_. $139,415.98
Employer contributions      139,415.98
     278,831.96
$283,318.96
Present value of contributory portion of superannuation allowances as at March
31st, 1948, $734.16. CIVIL SERVICE  SUPERANNUATION REPORT, 1947-48.
T 15
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BRITISH COLUMBIA.
PART II.—RETIREMENT FUND.
Comparative Statistics, May 1st, 1947, to March 31st, 1948, subdivided
according to sex of contributor.
Allowances.
Fiscal Year.
Number of
Contributors.
Number op Refunds GRANTED.
Number of
Allowances
granted.
Number of
Deaths and
Expirations.
Number of
Allowances in
Force at End
of Year.
Male.
Female.
Male.
Female.
Male.
Female.
Male.
Female.
Male.
Female.
1947-48	
1,563
12
87
4
7
7
PART II.—RETIREMENT FUND.
Comparative Statistics, May 1st, 1947, to March 31st, 1948—Allowances
granted and in force, subdivided by plan of allowance.
Fiscal Year.
In Force at
Beginning of
Year.
Granted
during Year,
Sch. C.
Expired
during Year.
In Force at
End of Year,
Sch. C.
1947-48	
7
7
VICTORIA,   B.C. :
Printed by Don McDiabmid, Printer to the King's Most Excellent Majesty.
1949.
415 149-6854