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 PROVINCE OF BRITISH COLUMBIA
Fifteenth Annual Report
of the business done in pursuance of the
CIVIL SERVICE
SUPERANNUATION ACT
for the year ended March 31st
1950
VICTORIA, B.C.
Printed by Don McDiarmid, Printer to the King's Most Excellent Majesty
1951
VKdVlNCIAt  UBRARY
VICTORIA. B, C  To His Honour Clarence Wallace, C.B.E.,
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 1949-50.
WM. T. STRAITH,
Provincial Secretary.
Provincial Secretary's Office,
Victoria, B.C., December 15th, 1950. The Honourable W. T. Straith,
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 1949-50.
I have the honour to be,
Sir,
Your obedient servant,
R. A. PENNINGTON,
Superannuation Commissioner.
December 14th, 1950. SUPERANNUATION REPORT, 1949-50
REPORT OF THE BUSINESS DONE IN PURSUANCE OF THE "CIVIL SERVICE
SUPERANNUATION ACT" DURING THE FISCAL YEAR 1949-50
Part I.—Civil Service Superannuation Fund
Sections 4, 7, 8, and 9.—Regular contributions received from employees amounted
to $1,001,865.68. Equal employer contributions were received, consisting of $1,001,-
132.11 provided by the Minister of Finance, and $733.57 provided by the Inspector of
Dykes and Commissioners of the dyking districts. As at March 31st, 1950, there were
7,627 contributors to the Fund.
Section 11.—Special voluntary contributions received from employees amounted to
$178,181.72. As at March 31st, 1950, there were 1,267 employees making special
voluntary contributions.
Section 13.—As at March 31st, 1950, deposits with the Treasury at credit of the
Civil Service Superannuation Fund amounted to $23,447,081.03.
Section 14.—Interest in the amount of $1,070,235.02 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, 1949, and October 1st, 1949, and credited as at September 30th,
1949, and March 31st, 1950, respectively.
Section 15.-—(1) (a) A net total of $190,169.04 was transferred from the Employer's Account to the Special Reserve Account pursuant to various sections of the Act.
(2) As provided in this subsection, payments by the Minister of Finance into the
Special Reserve Account of 2 per cent of the payroll of contributing employees was discontinued, effective April 1st, 1949.
Prior service pension payments chargeable to the Special Reserve Account amounted
to $100,878.83.
Section 16.—-Former employees who were reinstated in the service of the Government made payments toward the reinstatement of their superannuation accounts amounting to $6,210.
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 83 contributors pursuant to this subsection. For analysis see statements of comparative statistics appended
hereto.
(5) Pursuant to this subsection, a total of $57,075.54, consisting of $28,682.68
from employee's regular and voluntary accounts and $28,392.86 from the employer's
contributory account, was transferred to the Dominion Civil Service Superannuation Fund
in respect of 13 former contributors who entered the service of the Dominion Civil Service.
(6) and (7) Regular contributions received from employees of a Board of School
Trustees to whom these subsections apply amounted to $1,489.55. 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 $44,661.66 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. T 6 BRITISH COLUMBIA
Section 19.—(2) The Minister of Finance provided an amount of $517.99, 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."
(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 $9,820.31 were made to the widow or estate in the
case of 13 contributors who died while in service.
Section 24.—Refunds totalling $194,489.83 were made to 729 contributors who
left the service of the Government. An amount of $22,917.86 was transferred to the
contributors' credit in Employees' Suspense Account in respect of 25 former employees
who were out of the service of the Government for more than three years.
Section 36.—No retentions were made under this section.
Section 39.—(3) Pursuant to this subsection, an amount of $1,832.48, consisting
of $916.24 from employees' regular account and a like amount from the employer's
contributory account, was transferred to the British Columbia Power Commission Superannuation Fund in respect of 1 former contributor who entered the service of the British
Columbia Power Commission.
Part II.—Retirement Fund
Section 42.—Regular contributions received from employees amounted to $310,-
040.88. 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 $2,047.27.' As at March 31st, 1950, there were 2,424 contributors to
the Fund.
Section 43.—Interest in the amount of $51,978.92 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 22 contributors pursuant to this subsection. For analysis see statements of comparative statistics appended
hereto.
(3) An amount of $8,404.62 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 $52,808.84 were made to 358 contributors who
left the service of the Government.
R. A. PENNINGTON,
Superannuation Commissioner. ■ ■.   - . ■■-.-.-■
CIVIL SERVICE SUPERANNUATION REPORT T 7
PART I.—CIVIL SERVICE SUPERANNUATION FUND
Statement of Revenue and Expenditure for the Fiscal Year Ended
March 31st, 1950
Revenue
Deposits with Treasury, April 1st, 1949  $21,140,210.73
Contributions as per requirements of the Act—
Employees—
Sections 7 and 8 '      $994,901.56
Add   transfers   from   Retirement   Fund
(Part II)   19,592.25
$1,014,493.81
Less transfers to Retirement Fund (Part
II)  12,628.13
$1,001,865.68
Section 16   6,210.00
Section 18 (6)  1,489.55
Section 11, voluntary  $178,181.94
Add transfers  from  Retirement Fund (Part II):... 67.28
$178,249.22
Less transfers to Retirement
Fund (Part II)    67.50
Employer—
Section 4 (2)
Section 4 (5)
Section 9 _._
Section 18 (7) ...
Section 19 (2) _
178,181.72
$1,187,746.95
$733.57
4,996.12
996,135.99
$1,001,865.68
1,489.55
517.99
1,003,873.22
44,661.66
1,070,235.02
3 ?0fi 51fi RS
	
:ction 14	
$24,446,727.58
Provided out of Consolidated Revenue pursuant to
sections 18 (9), 19 (9), and 21 (2) as per contra
Expenditure
Superannuation allowances—
Prior service pensions ,      $101,342.77
Less amount refunded __ 463.94
$100,878.83
590,666.69
Provided out of Consolidated Revenue pursuant to sections 18 (8),
19 (8), and 21 (2) as per contra 7. 44,661.66
Refunds—
Section 23   $9,820.31
Section 24        194,489.83
Sundry   221.21
204,531.35
Contributory pensions      $593,002.28
Less amount refunded   2,335.59
Transfer to Dominion Civil Service Superannuation Fund pursuant to
section 18 (5)   57,075.54
Transfer to British Columbia Power Commission Superannuation Fund
pursuant to section 38 (3) -   1,832.48
$999,646.55
Balance, deposits with Treasury, March 31st, 1950— 23,447,081.03
$24,446,727.58 T 8 BRITISH COLUMBIA
PART I.—CIVIL SERVICE SUPERANNUATION FUND—Continued
Balance-sheet as at March 31st, 1950
Assets
Deposits with Treasury  $23,447,081.03
$23,447,081.03
Liabilities
Contributory Pensions Account, being amount available for payment of
current pensions (contributory portion only)     $6,048,392.30
Special Reserve Account, for prior service pensions       3,116,477.14
Balance at credit of contributory accounts—
Employees' compulsory contributions  $6,806,691.22
Employees' voluntary contributions        631,030.57
$7,437,721.79
Employer contributions     6,806,691.22
     14,244,413.01
Employees' Suspense Account, unclaimed moneys at credit of former
employees' accounts, as per Schedule No. 1  37,798.58
$23,447,081.03
Present value of superannuation allowances as at March 31st, 1950:—
Contributary pensions   $5,767,726.00
Prior service pensions        807,928.00
$6,575,654.00 CIVIL SERVICE SUPERANNUATION
REPORT                                    T 9
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PART I.—CIVIL SERVICE SUPERANNUATION FUND—Continued
Comparative Statistics, April 1st, 1945, to March 31st, 1950, Subdivided
According to Sex of Contributor, British Columbia Government Employees
Number of
Contributors
Number of
Refunds
Granted
Allowances
Fiscal Year
Male
Female
Male
Female
Number of
Allowances
Granted
Number of
Deaths and
Expirations
Number of
Allowances
in Force at
End of Year
Male
Female
Male
Female
Male
Female
1945-46- 	
2,975
35
3,405
3,786
4,273
4,742
1,467 )
13 1
1,567
1,902
2,437
2,885
137
231
217
216
219
333
397
354
424
523
86
179
83
109
84
3
29
6
15
5
21
19
23
24
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1
4
1
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480
640
700
785
854
47
1946-47 	
1947-48	
72
77
1948-49 	
1949-50
92
94 CIVIL SERVICE SUPERANNUATION REPORT
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0 T 12 BRITISH COLUMBIA
PART I.—CIVIL SERVICE SUPERANNUATION FUND—Continued
Schedule No. 1.—Unclaimed Moneys in the Civil Service Superannuation Fund
at Credit of Former Employees' Accounts as at March 31st, 1950
Name
Department
Amount
Bell, Adam  	
Blair, Annie	
Bochko, Mary	
Butler, Barbara M...
Carlson, Torie —
Chorlton, Mary F..._
Christian, John S.	
Creasy, Miss P..
Dillabough, Robert C.
Dutcher, Ursula E	
Dodd, John C	
Dunnett, Kathleen C...
Ebert, George A	
Ellwood, Mrs. I _
Fraser, Jean 	
Fraser, R. B..
Gardner, Mrs. D. E	
Garrett, Frederick R...
Greenlaw, K. K	
Gregg, Elwyn E.	
Hinds, Edward_	
Horwood, A. C	
Huska, Amelia	
Inglis, Leslie J 	
Jonsson, Douglas W—.
Killer, William H	
Kolberg, Myrna-	
Konechny, Marie	
Martin, Leslie C.	
Mercer, Miss A. L	
Mervyn, William T	
Michie, Annice R	
Money, W. L.
Moscrop, Harold J	
Munroe, George H...	
Maclnnes, William H.
McLaughlin, John L	
Perry, Gordon Neil..	
Petto, Emma 	
Philpott, Roberta L	
Raino, Margaret	
Raper, G. St. J 	
Richardson, J. F	
Rice, G	
Robertson, Alexander..
Romanchuk, Victoria...
Sands, Hugh W	
Saxton, Dr. Dorothy...
Scholenfield, A. J.....	
Scott, Verna   ....
Titterington, May	
Ternan, Clifford C.—	
Underwood, Thomas J. W..
Wallis, Edward C	
Williams, Dr. Donald H	
Williams, E 	
Willis, Mrs. M..
Wilson, Constance M...
Total	
Labour 	
Public Health..
Mines	
Forest Service.
Police 	
Forest Service.
Public Works ..
Education	
Public Works ..
Health	
Public Works-
Finance	
Forest Service..
Social Welfare..
Social Welfare-
Forest Service...
Public Works...
Forest Service„
Forest Service ..
Forest Service..
Public Health....
Forest Service ...
Provincial Secretary .
Forest Service	
Public Works	
Police  _.	
Public Health 	
Provincial Secretary-
Public Health	
Forest Service	
Public Works	
Social Welfare...	
Forest Service	
Forest Service	
Lands	
Provincial Secretary-
Police 	
Trade and Industry-
Provincial Secretary-
Police 	
Public Health	
Public Works	
Forest Service	
Public Utilities ..
Police	
Provincial Secretary..
Provincial Secretary-
Public Health	
Forest Service	
Public Health 	
Provincial Secretary-
Forest Service	
Forest Service	
Provincial Secretary-
Public Health 	
Public Works	
Provincial Secretary-
Education	
$6
145.34
2.71
65.48
141.18
,800.10
79.87
11.49
78.69
302.95
5.97
978.48
818.29
385.78
31.99
399.14
21.42
4.77
,597.37
35.74
,742.03
11.34
21.12
6.61
47.84
12.72
614.79
187.79
8.32
13.06
3.38
29.60
591.40
166.05
461.99
,155.40
,218.45
29.20
,653.36
6.95
304.55
7.11
16.00
20.39
5.98
,347.47
5.04
755.68
68.75
90.07
1.89
128.42
,481.68
,551.10
85.62
,995.38
1.75
39.43
4.11
$37,798.58 CIVIL SERVICE SUPERANNUATION REPORT ' T  13
PART II.—RETIREMENT FUND
Statement of Revenue and Expenditure for the Fiscal Year
Ended March 31st, 1950
Revenue
Deposits with Treasury, April 1st, 1949     $929,761.53
Contributions as per requirements of the Act—
Employees—
Section 42 (1) and (2)  $317,072.28
Add transfers from Superannuation Fund (Part I)       12,628.13
$329,700.41
Less transfers to Superannuation Fund (Part I)       19,659.53
$310,040.88
Section 42  (4), voluntary   $1,979.77
Add transfers from
S u p e rannua-
tion   Fund
(Part I)   67.50
■ 2,047.27
 $312,088.15
Employer—Section 42 (3)      310,040.88
Provided out of Consolidated Revenue pursuant to section 46 (3) as per contra         8,404.62
Interest received from Minister of Finance pursuant to section 43       51,978.92
682,512.57
$1,612,274.10
Expenditure
Superannuation allowances—
Contributory pensions       $2,037.69
Less amount refunded  3.10
$2,034.59
Provided out of Consolidated Revenue
pursuant to section 46 (2) (a) as
per contra         8,404.62
Refunds—
Section 48 (1) ,     $52,593.41
Sundry  215.43
$10,439.21
52,808.84
 $63,248.05
Balance, deposits with Treasury, March 31st, 1950    1,549,026.05
$1,612,274.10 T 14 BRITISH COLUMBIA
PART II.—RETIREMENT FUND—Continued
Balance-sheet as at March 31st, 1950
Assets
Deposits with Treasury  $ 1,549,026.05
$1,549,026.05
Liabilities
Contributory Pensions Account, being amount available for payment of
current pensions (contributory portion only)        $30,700.62
Special Reserve Account -. 83,753.43
Balance at credit of contributory accounts—
Employees' compulsory contributions  $716,040.84
Employees' voluntary contributions         2,490.32
$718,531.16
Employer contributions      716,040.84
 1,434,572.00
$1,549,026.05
Present value of contributory portion of superannuation allowances as at March
31st, 1950, $34,784.00. CIVIL SERVICE SUPERANNUATION REPORT
T 15
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OOSO T 16 BRITISH COLUMBIA
PART II.—RETIREMENT FUND—Continued
Comparative Statistics, May 1st, 1947, to March 31st, 1950,
Subdivided According to Sex of Contributor
Allowances
Fiscal Year
Number of
Contributors
Number of
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
2,100
2,346
12
17
78
87
322
350
4
8
jj
7
16
22
-
2
—
7
23
43
1948-49 _	
1949-50..  	
._.
Comparative Statistics, May 1st, 1947, to March 31st, 1950—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
1947^18 	
7
23
7
16
22
1
1948-49  	
2
23
43
1949-50	
VICTORIA, B.C.
Printed by Don McDiarmid, Printer to the King's Most Excellent Majesty
1951
395-151-4419