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 PROVINCE OF BRITISH COLUMBIA
Fourteenth Annual Report
of the business done in pursuance of the
CIVIL SERVICE
SUPERANNUATION ACT
for the year ended March 31st
1949
VICTORIA, B.C.:
Printed by Don MoDiarmid, Printer to the King's Most Excellent Majesty.
1050.  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 1948-49.
G. 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 1948-49.
I have the honour to be,
Sir,
Your obedient servant,
R. A. PENNINGTON,
Superannuation Commissioner. SUPERANNUATION REPORT, 1948-49.
REPORT OF THE BUSINESS DONE IN PURSUANCE OF THE " CIVIL SERVICE
SUPERANNUATION ACT " DURING THE FISCAL YEAR 1948-49.
Part I.—Civil Service Superannuation Fund.
Sections 4, 7, 8, and 9.—Regular contributions received from employees amounted
to $823,807.48. Equal employer contributions were received, consisting $823,121.74
provided by the Minister of Finance, and $685.74 provided by the Inspector of Dykes
and Commissioners of the dyking districts. As at March 31st, 1949, there were 6,710
contributors to the Fund.
Section 11.—Special voluntary contributions received from employees amounted
to $145,979.96. As at March 31st, 1949, there were 1,186 employees making special
voluntary contributions.
Section IS.—As at March 31st, 1949, deposits with the Treasury at credit of the
Civil Service Superannuation Fund amounted to $21,140,210.73.
Section 14-—Interest in the amount of $952,721.84 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, 1948, and October 1st, 1948, and credited as at September 30th, 1948, and March 31st, 1949, respectively.
Section 15. — (1) (a) A net total of $173,398.67 was transferred from the
Employer's Account to the Special Reserve Account pursuant to various sections of
the Act.
(1) (6) A total of $268,650.41 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 $98,170.83.
Section 16.—Former employees who were reinstated in the service of the Government made payments toward the reinstatement of their superannuation accounts
amounting to $5,619.98.
Section 17.—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 18.— (1) Superannuation allowances were granted to 118 contributors
pursuant to this subsection. For analysis see statements of comparative statistics
appended hereto.
(6) and (7) Regular contributions received from employees of a Board of School
Trustees to whom these subsections apply amounted to $924.55. 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.
(8) An amount of $39,642.22 was expended in supplementing pensions pursuant
to sections 18 (8), 19 (8), and 21 (2). The Minister of Finance reimbursed the Fund
for this amount out of Consolidated Revenue.
Section 19.— (2) The Minister of Finance provided an amount of $3,442.11 in
accordance with the provisions of this subsection as an employer contribution in V  6 BRITISH COLUMBIA.
respect of female contributors whose superannuation classifications have been changed
by reason of the reduction of their retirement age under the " Civil Service Act."
(8)  Refer to section 18 (8) above.
Section 21.— (1) Superannuation allowances were granted to dependents of 6
employees who died while in service.
(2) Refer to section 18 (8) above.
: Section 23.—Refunds totalling $6,686.85 were made to the widow or estate in the
case of 12 contributors who died while in service.
Section 24.—Refunds totalling $160,354.15 were made to 628 contributors who left
the service of the Government. An amount of $17,093.98 was transferred to the
contributors' credit in Employees' Suspense Account in respect of 26 former employees
who were out of the service of the Government for more than three years.
Section 36.—No retentions made under this section.
Part II.—Retirement Fund.
Section 42.—Regular contributions received from employees amounted to $324,-
314.01. The Minister of Finance provided an equal amount as a contribution from
the employer to the Fund. Special voluntary contributions received from employees
amounted to $396.54. As at March 31st, 1949, there were 2,117 contributors to
the Fund.
Section 43.—Interest in the amount of $22,736 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 46.— (2) Superannuation allowances were granted to 16 contributors pursuant to this subsection. For analysis see statements of comparative satisfies appended
hereto.
(3) An amount of $3,432.40 was expended to supplement pension payments
granted in accordance with Schedule C of the Act. The Minister of Finance reimbursed
the Fund for this amount out of Consolidated Revenue.
Section 48.— (1) Refunds totalling $24,641.01 were made to 330 contributors who
left the service of the Government.
R. A. PENNINGTON,
Superannuation Commissioner. CIVIL SERVICE SUPERANNUATION REPORT, 1948-49. V 7
PART I.—CIVIL SERVICE SUPERANNUATION FUND.
Statement of Revenue and Expenditure for the Fiscal Year
ended March 31st, 1949.
Revenue.
Deposits with Treasury, April 1st, 1948    $18,906,338.15
Contributions as per requirements of the Act—
Employees—
Sections 7 and 8  $877,844.89
Add   transfers   from   Retirement   Fund
(Part II)          10,364.67
$888,209.56
Less   transfers    to    Retirement    Fund
(Part II)          64,402.08
$823,807.48
Section 16         5,619.98
Section 18  (6)    924.55
Section 11, voluntary   $146,097.68
Less transfers to Retirement
Fund  (Part II)  117.72
Employer—
Section 4 (2)   $685.74
Section 4 (5)   1,076.75
Section 9   822,044.99
145,979.96
  $976,331.97
$823,807.48
Section 15 (1)   (6), Special Reserve     268,650.41
Section 18  (7)    924.55
Section 19  (2)            3,442.11
 1,096,824.55
Provided out of Consolidated Revenue pursuant to  sections
18 (9), 19 (9), and 21 (2) as per contra       39,642.22
Interest received from Minister of Finance pursuant to section 14    952,721.84
      3,065,520.58
$21,971,858.73
Expenditure.
Less amount refunded     695.25
Superannuation allowances—
Prior service pensions        $98,866.08
Contributory pensions     $523,456.42
Less amount refunded          1,845.77
$98,170.83
521,610.65
Provided out of Consolidated Revenue pursuant to sections
18 (8), 19 (8), and 21 (2) as per contra       39,642.22
Refunds—
Section 23          $6,686.85
Section 24        160,354.15
Sundry           5,183.30
     172,224.30
       $831,648.00
Balance, deposits with Treasury, March 31st, 1949    21,140,210.73
$21,971,858.73 V  8 BRITISH COLUMBIA.
PART I.—CIVIL SERVICE SUPERANNUATION FUND.
Balance-sheet as at March 31st, 1949.
Assets.
Deposits with Treasury  $21,140,210.73
$21,140,210.73
Liabilities.
Contributory Pensions Account, being amount available for payment of
current pensions   (contributory portion only)    $5,496,620.68
Special Reserve Account, for prior service pensions      2,879,835.47
Balance at credit of contributory accounts—
Employees' compulsory contributions   $6,131,727.63
Employees' voluntary contributions         472,905.65
$6,604,633.28
Employer contributions      6,131,727.63
    12,736,360.91
Employees' Suspense Account, unclaimed moneys at credit of former
employees' accounts, as per Schedule No. 1  27,393.67
$21,140,210.73
Present value of superannuation allowances as at March 31st, 1949:—
Contributory pensions   $5,250,391.00
Prior service pensions         808,542.00
$6,058,933.00 CIVIL SERVICE  SUPERANNUATION REPORT, 1948-49.
V  9
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PART I.—CIVIL SERVICE SUPERANNUATION FUND.
Comparative Statistics, April 1st, 1945, to March 31st, 1949, subdivided according
to Sex of Contributor, British Columbia Government Employees.
Number of
Contributors.
Number of
Refunds
GRANTED.
Allowances.
Fiscal Year.
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2,437
137
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217
216
333
397
354
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86
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83
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1947-48	
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1948-49	
L     92 CIVIL SERVICE SUPERANNUATION REPORT, 1948-49.
V  11
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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, 1949.
Name.
Department.
Amount.
$940.14
Public Health                          	
2.71
65.48
1,330.25
1,800.10
79.87
78.69
Health	
5.97
978.48
818.29
385.78
31.99
4.77
4,742.03
Health	
11.34
21.12
6.61
1,445.40
Killer Wm H
614.79
Konechny, Mrs. Marie	
8.32
Public Health	
13.06
3.38
29.60
166.05
461.99
2,155.40
77.35
2,218.45
29.20
1,255.69
150.76
Police -	
1,202.34
6.95
304.55
Raino, Mrs. Margaret	
Raper G. St. J.
Health	
7.11
16.00
Forest Service	
20.39
84.69
1,347.47
5.04
Public Health	
68.75
Health	
1.89
2,001.54
Titterington, Mrs. May	
128.42
85.62
139.18
Public Health	
1,995.38
1.75
Willis Mrs. M.
39.43
4.11
$27,393.67 CIVIL SERVICE  SUPERANNUATION REPORT, 1948-49. V  13
PART II—RETIREMENT FUND.
Statement of Revenue and Expenditure for the Fiscal Year
ended March 31st, 1949.
Revenue.
Deposits with Treasury, April 1st, 1948 :  $283,318.96
Contributions as per requirements of the Act—
Employees—
Section 42 (1) and (2)   $270,276.60
Add transfers from Superannuation
Fund (Part I)        64,402.08
$334,678.68
Less  transfers   to   Superannuation
Fund (Part I)       10,364.67
$324,314.01
Section 42 (4), voluntary  $278.82
Add   transfers   from   Superannuation Fund  (Part I)     117.72
  396.54
  $324,710.55
Employer—Section 42   (3)       324,314.01
Provided out of Consolidated Revenue pursuant to section
46 (3) as per contra        3,432.40
Interest received from Minister of Finance pursuant to section 43        22,736.00
675,192.96
$958,511.92
Expenditure.
Superannuation allowances—
Contributory pensions          $612.80
Less amount refunded  22.23
$590.57
Provided out of Consolidated Revenue pursuant to section 46 (2)  (a) as per contra        3,432.40
Refunds—
Section 48 (1)    $24,641.01
Sundry   86.41
$4,022.97
24,727.42
     $28,750.39
Balance, deposits with Treasury, March 31st, 1949      929,761.53
$958,511.92 V 14
BRITISH COLUMBIA.
PART II.—RETIREMENT FUND.
Balance-sheet as at March 31st, 1949.
Assets.
Deposits with Treasury
$929,761.53
$929,761.53
Liabilities.
Contributory Pensions Account, being amount available for payment of
current pensions (contributory portion only)      $10,124.37
Special Reserve Account       28,913.38
Balance at credit of contributory accounts—
Employees'  compulsory  contributions    $445,160.64
Employees' voluntary contributions   402.50
$445,563.14
Employer contributions      445,160.64
     890,723.78
$929,761.53
Present value of contributory portion of superannuation allowances as at March
31st, 1949, $11,558.53. CIVIL SERVICE SUPERANNUATION REPORT, 1948-49.                             V  15
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rH    i—1 V  16 BRITISH  COLUMBIA.
PART II.—RETIREMENT FUND.
Comparative Statistics, May 1st, 1947, to March 31st, 1949, 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	
1948-49	
1,563
2,100
12
17
87
322
4
8
7
16
7
23
PART II.—RETIREMENT FUND.
Comparative Statistics, May 1st, 1947, to March 31st, 1949—Allowances
granted and in force, subdivided by plan of allowance.
Fiscal Year.
In Force at
Beginning of
Year.
Granted
during Year,
Schedule C.
Expired
during Year.
In Force at
End of Year,
Schedule C.
1947-48	
7
7
16
1948-49	
VICTORIA,  B.C. :
Printed by Don McDiabmid, Printer to the King's Most Excellent Majesty.
1950.
395-1249-5742