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Report of the COMPTROLLER-GENERAL 1954-55 Pursuant to the Provisions of the "Audit Act," Chapter 22,… British Columbia. Legislative Assembly [1955]

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Full Text

 PROVINCE  OF  BRITISH  COLUMBIA
Report of the
COMPTROLLER-GENERAL
1954-55
Pursuant  to  the  Provisions   of   tHe
"Audit Act," Chapter 22, R.S.B.C. 1948
Interim Financial Statements
For the Nine Months Ended December 31st
1954
PRINTED BY
AUTHORITY OF THE LEGISLATIVE ASSEMBLY
VICTORIA, B.C.
Printed by Don McDiarmid, Printer to the Queen's Most Excellent Majesty
1955
(TRADES (yj^fficouNciuy   Q
  To Colonel the Honourable Clarence Wallace, C.B.E.,
Lieutenant-Governor of the Province of British Columbia.
May it please Your Honour:
The undersigned has the honour to present to Your Honour statements of the
Comptroller-General, pursuant to the provisions of the "Audit Act," chapter 22,
R.S.B.C. 1948. Wjm
Respectfully submitted.
W. A. C. BENNETT,
Premier and Minister of Finance.
Department of Finance,
Victoria, January 25th, 1955.
 Victoria, January 25th, 1955,
The Honourable W.A.C. Bennett,
Premier and Minister of Finance.
Sir,—I have the honour to submit for the information of the Legislative Assembly,
pursuant to the provisions of the "Audit Act," R.S.B.C. 1948, chapter 22, the following:-1-
Pace
(A) Statements of Revenue and Expenditure for the First Nine Months of the
Fiscal Year 1954-55, viz., April 1st, 1954, to December 31st, 1954. The statements
of current account are now presented on an accrual basis to show as nearly as possible
the operations of the interim period under review (section 42 (a)).
(1) Summary of Interim Statements of Revenue and Expenditure (Current Account)  S
(2) Details of Revenue (Current Account)	
(3) Details of Expenditure (Current Account)	
(4) Expenditure (Loans) 15
(5) Expenditure (Revenue Surplus Appropriation) If
(B) Statement of Special Warrants Issued (section 24 (4)) 1'
(C) Statement of Payments Charged against 1954-55 Appropriations Which
Did not Occur within the Period of the Account (section 36 (e)) ^
(D) Statement of Expenditures on Services during 1953-54 Fiscal Year Which
Have Exceeded Their Appropriations (section 36 (&)) "
(E) Statement of Treasury Board Overrulings (section 35) 2
Respectfully submitted.
C. J. FERBER, C.A.,
Comptroller-General
 PROVINCE OF BRITISH COLUMBIA
(A 1)
SUMMARY OF INTERIM STATEMENTS OF REVENUE AND EXPENDITURE
FOR THE NINE MONTHS APRIL 1st TO DECEMBER 3 1st, 1954
Estimated for
12 Months to
Mar. 31, 1955
$30,000
34,935,500
4,550
138,565,319
25,000
105,500
1,500
17,470,000
100
1,700,000
7,000
76,500
535,000
9,000
4,000
5,000
425,000
$193,898,969
$16,157,293
210,900
32,894
1,286,235
7,012,799
26,405,028
24,471,445
41,487
27,535,484
550,764
9,025,676
745,632
186,794
11,662,600
332,154
15,641,234
53,642
731,722
28,885,000
33,340,564
$204,309,347
REVENUE
Department of Agriculture	
Department of the Attorney-General-
Department of Education	
Department of Finance	
Department of Fisheries	
Department of Health and Welfare	
Department of Labour	
Department of Lands and Forests	
Legislation	
Department of Mines	
Department of Municipal Affairs	
Department of the Provincial Secretary |	
"Public Utilities Act" and "Motor Carrier Act"
Department of Public Works	
Railway Department	
Department of Trade and Industry	
Refunds of Expenditure	
EXPENDITURE
Public Debt	
Legislation	
Premier's Office	
Department of Agriculture	
Department of the Attorney-General-
Department of Education	
Department of Finance	
Department of Fisheries	
Department of Health and Welfare	
Department of Labour	
Department of Lands and Forests	
Department of Mines	
Department of Municipal Affairs	
Department of the Provincial Secretary-
Public Utilities Commission	
Department of Public Works	
Railway Department	
Department of Trade and Industry	
Hospital Insurance Service	
Capital Expenditure out of Income	
Excess of Revenue over Expenditure for the nine months ended December 31st, 1954.
Interim Period
Apr. 1 to
Dec. 31, 1954
$31,156
25,693,839
4,123
101,320,118
19,462
78,049
969
15,781,973
600
1,783,975
4,034
336
145,913
9,812
3,203
2,892
2,662,732
$147,543,186
$11,397,798
7,712
21,807
863,849
4,859,812
19,384,744
19,134,243
28,695
19,793,949
356,802
6,489,153
519,258
123,573
8,594,080
225,414
11,861,021
37,596
573,609
21,232,531
19,705,847
$145,211,493
2,331,693
$147,543,186
 V 6
Estimated for
12 Months
Ending
Mar. 31,1955
$30,000
$30,000
250,000
400,000
1,500
80,000
1,000,000
21,500,000
170,000
1,500,000
400,000
837,000
8,500,000
65,000
45,000
12,000
10,000
60,000
40,000
35,000
$34,935,500
$4,500
50
$4,550
$29,151
220,000
932,168
100,000
45,374,000
1,100,000
$47,755,319
2,165,000
1,375,000
17,500,000
1,000,000
240,000
2,300,000
140,000
110,000
900,000
600,000
5,000
475,000
2,000,000
2,000,000
115,000
950,000
58,750,000
25,000
60,000
100,000
$138,565,319
$25,000
PROVINCE OF BRITISH COLUMBIA
i (a2)
DETAILS OF REVENUE FOR THE NINE MONTHS
APRIL 1st TO DECEMBER 3 1st, 1954
Service
Department of Agriculture:
Miscellaneous Receipts-
Department of the Attorney-General:
"Administration Act "—Fees, etc -----
Companies Branch	
Court Fees and Fines	
Dog Licences	
"Fire Marshal Act"—Fees, etc	
"Game Act"—Fees and Licences	
| Government Liquor Act"	
" Insurance Act"	
Land Registry Fees jj	
Law Stamps  	
I Motor-vehicle Act":
Registration Fees, etc	
Annual Licences, Motor-vehicles (except Motor-cycles)
Annual Licences, Chauffeurs	
" Moving Pictures Act |	
1 Real-estate Agents' Licensing Act
" Securities Act"	
Sheriffs'Fees jgj
Trade Licences	
Miscellaneous Receipts	
-accrual basis
»>
Department of Education:
Teachers' Certificates	
Miscellaneous Receipts-
Department of Finance:
Government of Canada:
Annual Interest	
Annual Subsidy	
Annual Grant per Capita	
Annual Grant for Lands Conveyed—
Rental Fee for Leased Tax Fields	
Percentage of Power Corporation Tax-
accrual basis-
Amusements Tax	
Fuel-oil Tax	
Gasoline Tax	
Interest, Miscellaneous	
Land Taxes:
General:
Farm Land	
Improved Land	
Wild Land	
Coal Land "A" and J BI
Forest:
Forest Land	
Timber Land	
Tree-farm Land—.
t ~   •    iE" & N' Railway Belt Land Tax Act;
Logging Tax	
Mining Tax.
Probate Fees	
Social Services Tax	
Trust Deposits Reverted7o"th7crown
SrCeltntCrT-8ranted Mineral C1^"-
miscellaneous Receipts....
Department of Fisheries •
Fish-buyers'and Miscellaneous Licences.
Carried forward-..
RpV^or9 Months
Ended Dec. 31,1954
1
15
1
$27,777
234,701
315,984
56
9,789
,010,054
,382,256
22,535
,248,315
321,509
566,230
,375,000
23,183
35,215
11,857
9,115
49,443
21,449
29,371
$4,115
8
$21,863
165,000
699,126
75,000
34,030,500
825,000
$35,816,489
1,679,129
945,066
14,285,344
831,447
211,766
2,446,893
129,307
99,901
676,576
614,560
5,076
360,740
757,245
785,804
136,315
896,544
40,442,328
""557399
144,189
$31,:
25,693,839
4,113
101,320,«
 Details of Revenue for the Nine Months April 1st to December 3 1st, 1954—Continued
Estimated for
12 Months
Ending
Mar. 31, 1955
$45,000
60,000
500
$105,500
$1,000
500
$1,500
$90,000
325,000
500,000
40,000
65,000
375,000
2,000,000
13,300,000
700,000
75,000
$17,470,000
$100
$1,500,000
50,000
150,000
$1,700,000
$1,000
6,000
$7,000
$75,000
1,500
$76,500
$535,000
$9,000
$4,000
$5,000
$25,000
400,000
$425,000
$193,898,969
Service
Brought forward.
Department of Health and Welfare:
Marriage Licences	
Vital Statistics	
Miscellaneous Receipts	
Department of Labour:
Elevator Inspection and Examination Fees.
Trade-schools Regulation Fees	
Department of Lands and Forests:
Grazing Permits and Fees	
Land Leases, Rentals and Fees	
Land Sales	
Sale of Maps and Aerial Photographs.
Forestry Revenue:
Timber Leases	
Timber Licences	
Timber Royalties	
Timber Sales	
Water Rentals and Recording Fees	
Miscellaneous Receipts	
Legislation:
Private Bills Fees.
Department of Mines:
Coal, Petroleum, and Natural-gas Leases and Fees.
Free Miners' Certificates	
Mining Receipts, General	
Department of Municipal Affairs:
Miscellaneous Receipts	
Regulated Areas	
Department of the Provincial Secretary:
Queen's Printer (net profits)	
Miscellaneous Receipts	
| Public Utilities Act" and j Motor Carrier Act":
Miscellaneous Receipts	
Department of Public Works:
Miscellaneous Receipts	
Railway Department:
Inspection Fees...
Department of Trade and Industry:
Miscellaneous Receipts	
Refunds of Expenditure:
Charged to Income:
Hospital Insurance Stabilization Fund-
Hospital Insurance Fund	
Miscellaneous-
Charged to Loans-
Revenue for 9 Months
Ended Dec. 31,1954
$127,068,698
$35,314
42,345
390
$916
53
Total Revenue for Nine Months April 1st to December 31st, 1954
$70,857
249,944
328,382
26,752
79,270
291,019
1,852,749
12,173,617
636,506
72,877
$1,622,961
43,204
117,810
$4,034
$336
$2,000,000
623,815
$2,623,815
38,917
78,049
969
15,781,973
600
1,783,975
4,034
336
145,913
9,812
3,203
2,892
2,662,732
$147,543,186
 V 8
PROVINCE OF BRITISH COLUMBIA
(A 3)
nPTATLS OF EXPENDITURE FOR THE NINE MONTHS APRIL H To
UbI DECEMBER 31st, 1954
Estimated for
12 Months
Ending
Mar. 31,1955
$6,563,033
18,000
7,311,417
5,129,532
$19,021,982
2,864,689
$16,157,293
$210,900
$32,894
$15,080
87,464
16,280
144,769
19,284
10,380
14,099
236,624
49,568
42,534
39,432
12,050
19,040
46,804
219,370
34,031
16,330
10
10,000
47,500
17,000
30,000
18,000
59,136
37,500
750
42,000
1,200
$1,286,233
$19,872
84,900
51,980
46,531
19,046
25,069
87,710
18,988
82,342
36,657
6,578
525,133
243,452
73,700
812,741
$2,154,899
No. of
Vote
2
3
4
3
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Stat.
32
33
34
33
36
37
38
39
40
41
42
43
44
43
46
Service
Expenditure for
9 Months Ended
Dec. 31,1954
Current Account
Public Debt:
Interest	
Currency Exchange, etc	
Sinking Funds	
Redemption of Debt	
Less recoverable, Highway Development Fund-
Legislation.
Premier's Office-
Department of Agriculture:
Minister's Office	
General Administration	
Markets Branch -
Horticultural Branch	
Plant Pathology Branch	
Entomology B ranch	
Apiary Branch	
Live Stock Branch	
Dairy Branch	
Poultry Branch	
Field Crops and Seed Improvement Branch-
Farmers' Institutes	
Women's Institutes	
Soil Survey Branch	
Agricultural Development and Extension	
Agricultural Engineering and Land Clearing
4-H Clubs	
Milk Board	
Motor-vehicles and Accessories	
Grants and Subsidies	
Rebates on Stumping-powder	
Subsidies on Agricultural Lime	
Federal-Provincial Farm Labour Service	
Farmers' Land-clearing Assistance	
Domestic Water Assistance	
I Pound District Act j	
| Grasshopper-control Act |	
" Natural Products Marketing (B.C.) Act "...
| Horned Cattle Purchases Act "	
Department of the Attorney-General:
Attorney-General's Office	
General Administration	
Companies Office	
Insurance Office	
Securities Office	
' Credit Unions Act |	
" Fire Marshal Act |	
Censor of Moving Pictures
Sheriffs'Offices	
Official Administrator	
Official Guardian ..
Land Registry Offices	
Supreme and County Courts	
Official Stenographers	
Motor-vehicle Branch „_____.
Carried forward	
$4,922,275
9,500
5,483,563
3,847,149
$14,262,487
2,864,689
$11,261
51,028
10,394
100,910
13,890
6,283
10,646
167,538
33,740
26,939
30,438
6,502
15,975
38,105
140,767
17,428
9,197
10
2,138
46,020
8,664
19,367
14,122
41,580
664
37,515
520
2,208
$14,951
60,482
37,582
28,853
13,783
16,246
54,972
13,163
61,434
39,319
4,797
380,652
164,990
55,239
502,462
$11,397,798
7,70
21,801
"^5 V*>
 COMPTROLLER-GENERAL'S REPORT,  1954-55
V 9
Details of Expenditure for the Nine Months April 1st to December 3 1st, 1954—Continued
Estimated for
12 Months
Ending
Mar. 31, 1955
No. of
Vote
Service
Expenditure for
9 Months Ended
Dec. 31,1954
$2,154,899
956,000
47
35,000
48
285,000
49
42,988
50
64,698
51
1,413,750
52
170,400
53
182,700
54
87,009
55
46,886
56
42,040
57
105,316
58
97,511
59
486,411
60
163,841
61
76,826
62
142,624
63
269,500
64
12,900
65
1,500
66
43,000
67
5,000
68
30,000
69
10,000
70
10,000
71
13,000
72
73 and S.W. 12
10,000
7,500
74
9,500
75
15,000
76
22,000
77
S.W. 3
$7,012,799
$14,556
78
47,456
79
49,996
80
107,485
81
174,102
82
72,969
83
78,370
84
32,214
85
39,942
86
138,935
87
61,850
88
10
89
514,070
90
247,913
91
53,675
92
76,051
93
127,461
94
67,769
95
52,540
96
237,404
97
11,500,000
98
6,000,000
99
1,300,000
100
2,000,000
101
103,000
102
50,000
103
$23,147,768
Current Account—Continued
Brought forward	
Department of the Attorney-General—Continued
Policing by Royal Canadian Mounted Police	
Sundry Incidental Police Expenses	
Doukhobor Affairs	
Correction Office	
Nelson Gaol	
Oakalla Prison Farm	
Unit for Young Offenders	
Women's Gaol	
Prince George Women's Gaol	
Prince George Men's Gaol	
Kamloops Gaol	
New Haven	
Probation Office	
Game Branch:
Administrative Division	
Fisheries Management Division	
Game Management Division	
Destruction of Predatory Animals and Birds	
Administration of Justice	
Crown Prosecutor's Office	
Promotion of Uniformity of Legislation	
Coroners' Inquests and Inquiries	
Narcotic Drug Treatment	
Alcoholic Treatment	
Constitutional Litigation and General Law Costs	
Magistrates' Convention	
Incidentals and Contingencies	
In Aid of Removal of Discriminatory Freight and Express
Rates	
" Court of Appeal Act "	
% Supreme Court Act "	
" County Courts Act "	
" Magistrates Act "	
Loss for Error in Motor-vehicle Encumbrance Record	
Department of Education:
Minister's Office	
General Administration	
Curriculum B ranch	
Adult Education	
High Correspondence School	
Elementary Correspondence School	
Provincial Library	
Central Microfilm Bureau	
Provincial Archives	
Public Library Commission	
Provincial Museum	
Text-book Branch	
Inspection of Schools and School Services
School for the Deaf and the Blind	
Teacher-training and Summer Schools	
Teacher Registsation and Examinations..-
Vancouver Normal School	
Victoria Normal School	
Accounting Branch	
Federal-Provincial Training Programmes.-
Basic and Supplementary Grants	
Special Aid to Rural Areas	
Conveyance of Pupils	
Teachers' Superannuation Fund 1	
Special Aid to School Districts	
Night-school Grants	
Carried forward.	
$1,448,925   $12,291,166
717,000
20,984
161,846
34,109
42,946
1,045,980
79,522
89,715
55,956
32,151
34,411
71,617
65,390
342,723
141,875
55,346
82,249
220,412
10,215
657
28,047
938
4,524
2,160
7,818
3,856
16,703
4,458
7,125
11,250
17,678
1,226
$11,373
34,482
26,606
75,014
113,908
50,745
54,463
22,445
25,610
95,758
39,215
10
387,790
162,934
43,457
67,699
88,167
48,601
35,834
206,490
8,807,055
4,495,225
623,532
1,260,383
31,500
5,669
4,859,812
$16,813,965    $17,150,978
 V 10
Details of
Estimated for
12 Months
Ending
Mar. 31,1955
JipROVINCE OF BRITISH COLUMBIA '§
Expenditure for the Nine Months April 1st to December 31st, 1954—Com*
$23,147,768
15,000
100,000
325,000
2,700,000
72,250
30,000
15,000
10
$26,405,028
$5,300
91,426
278,442
14,541
10
604,082
268,284
51,952
100,000
10,580
202,672
10
10
10
279,526
1,335,000
18,500
20,000
550,000
2,100
4,965,000
1,340,000
2,580,000
11,650,000
4,000
100,000
$24,471,445
$600
40,887
$41,487
No. of
Vote
104
105
106
107
108
109
110
111
S.W. 11
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
Stat.
Stat.
Stat.
Stat.
S.W. 2
S.W. 7
138
139
Service
Current Account—Continued
Brought forward.
Department of Education—Continued
Education of Soldiers' Dependent Children and Expenses-
Library Association Grants	
Free Text-books, Maps, etc	
Grant to University of British Columbia	
University Endowment Lands	
Special Grant to Victoria College	
Incidentals, Grants, and Contingencies	
Advance re Rural School and Library Taxes	
Grants to Regional Libraries	
Department of Finance:
Minister's Office	
General Administration	
Controlling and Audit Branch	
Agent-General's Office and B.C. House, London, England	
Mechanical Tabulation Branch	
Consumption and Amusements Tax Branch	
Real Property Taxation Branch	
Income Taxation Branch	
"Assessment Equalization Act "	
Housing Commissioner	
Purchasing Commission	
Langford Warehouse 	
Office Furniture and Equipment	
Motor-vehicles and Accessories	
Postal Branch	
Government Agents, etc	
Printing   Public   Accounts,   Estimates,   Revenue,   Bonds,
Cheques, etc	
Incidentals and Contingencies	
I Civil Service Superannuation Act "—Interest on Superannuation and Retirement Funds	
1 Dyking Assessment Adjustment Act, 1905 "—Arrears of
dyking assessments on lands reverted to the Crown 	
I Highway Development Act "—Payment of revenue under
I Gasoline Tax Act 1 to Highway Development Fund	
| Hospital Construction Act, 1950 "—Payment of revenue
under "Amusements Tax Act j to Hospital Construction
Fund	
" Municipalities   Aid   Act"—Provision   of  one-third  net
motor-licence revenue to municipalities	
I Social  Services  Tax  Act "—Provision  of one-fifth net
revenue to municipalities (excluding sections 3a and 3b) —
I Supreme Court Act "—Interest on Suitors' Fund Deposits
Salary Contingencies	
| Unclaimed Money Deposits Act 1	
I Water Act " \	
I Flood Relief Act 1	
" Municipal Superannuation Act 1	
Share of Protection-works, West Nicomen Island Dyking
District	
Teacher Training Loan Fund	
Department of Fisheries:
Minister's Office	
General Administration.
Carried forward.
Expenditure for
Dec. 31,1954
$16'813'9*5 $17.1%
8,363
94,670
300,818
,025,000
72,250
30,000
9,668
10
30,000
$3,405
71,807
200,332
1,000
10
418,382
194,689
28,861
61,887
300
150,550
10
70,212*
172,288*
194,622
1,003,224
8,633
12,322
412,500
4,037,424
1,147,311
1,930,000
8,074,400
5,486
3,867
504,796
217,950
82,975
25,000
100,000
$464
28,231
19,384.7
$55,6^
' Will be charged against votes applicable.
 COMPTROLLER-GENERAL'S REPORT, 1954-55
V 11
Details of Expenditure for the Nine Months April 1st to December 3 1st, 1954—Continued
Estimated for
12 Months
Ending
Mar. 31, 1955
No. of
Vote
$23,696
140
1,650,000
141
108,244
142
523,650
143
183,236
144
215,000
145
194,000
146
100,000
147
10
148
10
149
10
150
60,000
151
10
152
10,000
153
10
154
155
10
10
156
45,000
157
696,710
158
241,524
159
214,259
160
119,247
161
92,900
162
86,294
163
3,036,518
164
10
165
120,000
166
13,320
167
30,595
168
19,453
169
1,214,885
170
44,412
171
24,000
172
1,500
173
5,910,000
174
175
180,000
176
50,000
1,850,000
177
50,000
178
58,121
179
180
1,245,860
10
181
110,148
182
288,961
183
129,778
184
185
6,104,000
186
2,270,083
220,000
187
$27,535,484
Service
Expenditure for
9 Months Ended
Dec. 31,1954
Current Account—Continued
Brought forward	
Department of Health and Welfare:
Minister's Office	
Per Diem Grants under Sec. 4 of | Hospitals Act "	
Accounting Division	
Provincial Infirmaries	
Public Health Branch:
General Services	
Cancer Control (Including Grants, etc.)	
Grants to Public Health Services, Metropolitan Areas	
Grants in Aid of Arthritis Control	
Crippled Children (Federal Programme)	
Professional Training (Federal Programme)	
Public Health Research (Federal Programme)	
Grant to Western Society for Rehabilitation	
Medical Rehabilitation	
Rehabilitation Coordinator	
General Public Health (Federal Programme)	
Laboratory   and   Radiological   Services   (Federal   Programme)	
Child and Maternal Health (Federal Programme)	
Grants re Local Health Services Building Construction	
Local Health Services	
Division of Laboratories	
Division of Vital Statistics.	
Division of Veneral Disease Control	
Division of Tuberculosis Control:
Central Office, District Nursing and Social Service	
Travelling Clinics	
In-patient Care and Stationary Clinics	
Tuberculosis Control (Federal Programme)	
Chronic Poliomyelitis Care	
Social Welfare Branch:
Office of the Deputy Minister	
Director of Welfare	
Family Division	
Field Service 	
Medical Services Division	
Burial of Indigents	
" Residence and Responsibility Act "—Administration	
Social Allowances (Including Grants)	
Supplementary Social Allowances for Mothers' Allowance Cases	
Administration and Operation of Project and Pavilion
for Japanese at New Denver	
Medical Services, Drugs, etc	
Hospitalization of Social Assistance Cases	
Child Welfare Division:
Administration	
Maintenance  of Dependent Children and  Grants to
Homes	
Jewish Overseas Children	
Provincial Home, Kamloops	
Industrial Schools for Boys	
Industrial School for Girls	
Cost-of-living   Bonus   Paid   to   Recipients   of   Old-age
Assistance,  Universal  Old Age  Security,  and Blind
Persons' Allowances	
"Old-age Assistance Act," 1951, and "Blind Persons'
Allowances Act, "1951	
I Mothers' Allowances Act §	
Carried forward 	
$55,698,660
$17,962
1,284,127
83,256
392,508
122,902
155,532
130,601
66,666
10
10
10
40,000
10
2,068
10
10
10
22,514
539,098
159,577
157,971
93,037
60,749
47,252
1,894,344
10
2,632
9,597
22,516
12,871
871,322
24,077
18,009
523
4,717,125
134,307
39,014
1,345,765
7,242
38,547
900,194
25
86,506
169,751
91,421
4,261,659
1,598,960
171,642
19,793,949
$75,492,609
 V 12
Details of Expenditure for
PROVINCE OF BRITISH COLUMBIA
the Nine Months April 1st to December 31st, ^954—Continued
Estimated for
12 Months
Ending
Mar. 31,1955
$18,032
239,689
13,014
25,996
69,576
3,475
102,662
21,500
8,948
40,472
7,400
$550,764
$15,360
94,606
53,118
121,871
125,968
9,954
11,292
20,131
6,000
328,050
125,154
272,894
279,577
246,301
38,225
80,000
10,000
1,500
34,679
200
10
2,115,633
950,020
413,113
732,194
173,925
65,209
56,200
75,045
6,000
46,200
62,000
130,000
277,217
2,000,000
10
10
10
48,000
$9,025,676
No. of
Vote
188
189
190
191
192
193
194
195
196
197
198
Stat.
S.W. 9
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
Stat.
S.W. 6
S.W. 8
S.W. 10
Service
Current Account—Continued
Brought forward	
Department of Labour:
Minister's Office   	
General Administration	
Board of Industrial Relations	
Factories Inspection	
Apprenticeship Branch	
Trade-schools Regulation Branch	
Industrial Conciliation and Arbitration Branch
Labour Relations Board	
" Indian Inquiry Act "	
Rentals Control Office 	
Motor-vehicles and Accessories	
" Labour Relations Act "	
Government Supervised Strike Vote	
Department of Lands and Forests:
Minister's Office	
Lands Service:
General Administration	
Accounting Division	
Lands Branch	
Inspection Division	
Land Settlement Board	
Dyking Commission	
Surveys and Mapping Branch:
Administration	
Special Commitments	
Legal Division	
Geographic Division 	
Topographic Division	
Air Division	
Water Rights B ranch	
Hydraulic Surveys	
Fraser River Basin Board	
B.C. Hydrometric Stream-gauging	
Grant—British Columbia Natural Resources Conference.—
Southern Okanagan Lands Project	
| Soldiers Land Act, 1918 "—Houses, South Vancouver	
" University Endowment Lands Administration Act "	
Forest Service:
Salaries	
Expenses ..
Reforestation and Forest Nursery	
Provincial Parks	
Forest Management	
Forest Research 	
Public Relations (Forest)	
Forest Ranger School .	
Grant to Canadian Forestry Association	
Office Furniture and Equipment	
Rentals    f||l
Youth Training Programme	
Engineering Services	
Forest Protection	
Forest Reserve Account	
Scaling Fund	
Silviculture	
Grazing: Range Improvement	
" Doukhobor Lands Allotment Inquiry Act "	
Investigation of Irrigation Requirements in Municipality
of Richmond	
Pacific North West Governors' Power Policy Committee—
Loan and Grant to Pitt Meadows Dyking District	
Carried forward.
Expenditure for
9 Months Ended
Dec. 31,1954
$13,556
159,663
8,266
18,599
30,167
2,460
68,195
11,819
7,037
26,403
6,856
1,841
1,940
$12,459
65,855
37,566
69,680
84,985
7,345
18,186
12,010
14,136
238,551
82,188
228,947
175,829
174,256
25,696
60,372
10,000
1,500
36,529
5
10
1,548,887
489,102
367,390
573,962
109,956
47,177
28,479
40,784
6,000
7,703
34,309
119,421
205,381
1,500,000
10
10
10
36,000
505
9,486
976
7,500
$75,492,609
356,802
6,489,153
$82,338,564
 COMPTROLLER-GENERAL'S REPORT, 1954-55
V 13
Details of Expenditure for the Nine Months April 1st to December 3 1st, 1954—Continued
Estimated for
12 Months
Ending
Mar. 31, 1955
No. of
Vote
Service
$745,632
$750
56,184
37,925
59,635
24,300
8,000
$186,794
$22,048
39,604
355,000
123,039
12,000
10
48,000
1,900,000
75,000
10
17,274
300,000
250
30,000
10,000
230,000
50,000
12,212
30
109,956
127,464
6,625,032
10
1,026,062
150,000
5,000
132,616
60,000
4,200
74,783
1,000
67,000
$11,607,600
$2,700
238
114,410
239
164,176
240
57,742
241
145,304
242
11,100
243
200,000
244
25,000
245
200
246
3,000
247
2,000
248
20,000
249
250
251
252
253
254
255
S.W. 1, 13,
14
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
Current Account—Continued
Brought forward	
Department of Mines:
Minister's Office	
General Administration	
Mineralogical Branch 	
Analytical and Assay Branch	
Inspection Branch	
Grants and Subsidies	
Grants in Aid of Mining Roads and Trails	
Grub-staking Prospectors	
Subsidy re Explosives to Assist Bona Fide Prospectors
Interprovincial Committee on Mining	
Incidentals and Contingencies	
1 Iron and Steel Bounties Act "	
Department of Municipal Affairs:
Minister' s Office	
Municipal Branch	
Administration of Estates of the Insane	
Regional Planning Division	
Grants and Subsidies	
Revision of Municipal Legislation	
Reimbursement of Municipal Taxes re Extension or Incor
poration of Municipalities and Village Municipalities	
Department of the Provincial Secretary:
Minister' s Office	
General Administration	
Grants to Homes for Elderly Citizens and Children's Homes..
Civil Service Commission	
Grants re Civil Service—Gratuities under sec. 6 of " Civil
Service Act "	
Superannuation Branch	
Grants	
I Civil Service Superannuation Act "	
" Teachers' Pensions Act "	
Queen's Printer	
Government House	
Assessment on Class 13 (The Crown), "Workmen's Compensation Act "	
Civil Service Schedule Bond	
Contingencies, Incidentals, Entertainment, Grants, etc	
To  Provide  Assistance  to  B.C.   Provincial  Government
Employees' Medical Services	
Grants to Charitable and Other Associations	
Grant to City of Victoria	
Collections Office	
Farms	
Provincial Mental Health Services:
Headquarters	
Preventive Services	
Provincial Mental Hospitals	
Mental Health Care (Federal Programme)	
Homes for the Aged	
Civil Defence:
General Administration and Training	
Compensation for Injuries, Civil Defence Workers	
Civil Defence Matching Funds	
Standardization of Hose-couplings	
Allowance to F. A. Pauline	
" Provincial Elections Act "	
| Public Inquiries Act "	
" Civil Service Superannuation Act "—Statutory requirements	
Carried forward.
Expenditure for
9 Months Ended
Dec. 31,1954
$1,423
75,715
101,316
41,295
104,867
11,000
145,420
19,549
98
1,907
995
15,673
$850
33,229
26,407
36,092
24,300
432
2,263
$15,596
28,871
233,183
88,216
9,606
10
37,305
1,493,111
71,932
10
12,106
225,000
11
17,079
94,450
8,025
10
79,763
95,049
5,031,568
10
751,271
89,374
20,747
33,301
3,150
54,967
5,140
55,782
$82,338,564
519,258
123,573
$8,554,643    $82,981,395
 V 14
PROVINCE OF BRITISH COLUMBIA
Details of Expenditure for the Nine Months April 1st to December 3 1st, 1954—o
Estimated for
12 Months
Ending
Mar. 31, 1955
$11,607,600
55,000
$11,662,600
$88,340
289
243,814
290
$332,154
$19,646
291
1,385,014
292
92,240
293
587,126
294
64,872
295
296
1,759,158
12,000
297
10,360,106
298
35,000
299
1,000,000
300
125,000
301
25,000
302
130,000
303
1,000
304
10
305
43,500
306
1,542
307
10
308
10
309
S.W. 4
$15,641,234
$1,000
310
52,642
311
$53,642
$13,430
312
40,494
313
150,980
314
183,896
315
67,922
316
110,000
317
165,000
318
$731,722
$28,885,000
319
$19,077,919
320
387,510
321
475,000
322
8,611,635
323
448,500
324
2,700,000
325
230,000
326
175,000
327
1,235,000
328
288
$33,340,564
$204,309,347
* Will be charged against
Service
Current Account—Continued
Brought forward
Department of the Provincial Secretary-
Retiring Allowance,  I Civil Service
Other Government Employees	
-Continued
Act "—Sec.
69, and
Public Utilities Commission:
" Public Utilities Act "	
" Motor Carrier Act "	
Department of Public Works:
Minister's Office	
General Administration	
Mechanical Supervision and Inspection Branch	
Parliament Buildings (Maintenance)	
Government House (Maintenance)	
Government Buildings  (Maintenance)  (Except Parliament
Buildings and Government House)	
Rentals	
Roads, Bridges, Ferries, Wharves, etc	
Maintenance of Fraser River (New Westminster) Bridge	
Snow-removal	
Local Highways within Municipal Limits	
Vehicle Damage Claims, etc.	
Highway Signs, Signals, Traffic-control, etc	
Research and Testing Services	
Gravel-crushing	
Grants and Subsidies	
Steam-boiler Inspection	
Electrical Energy Inspection	
Equipment Fund	
Administration of 1 Gas Act "	
Railway Department:
Minister's Office	
General Administration
Department of Trade and Industry:
Minister's Office	
General Administration	
British Columbia Government Travel Bureau-
Bureau of Economics and Statistics	
Industrial and Trade Office	
Advertising and Publicity	
Grants—British Columbia Research Council-
Hospital Insurance Service.
Capital Expenditure Out of Income:
Roads, Bridges, and Ferries	
Forest Development Roads	
Mining-roads	
Construction of Provincial Buildings	
Okanagan Flood-control	
Pacific Great Eastern Railway j	
Development and Construction of Housing Projects	
Recoverable Expenditure:
Purchase of School Books under Text-book Loan Plan	
Assistance to Improvement Districts under 1 Water Act |
Total Expenditure for Nine Months April 1st to
December 31st, 1954	
Wktt
Expenditure %
9 Months EndS
Dec 31,1954
$8,554,643
39,437
$61,660
163,754
$17,957
1,001,716
73,426
461,802
47,366
1,279,298
87,109*
8,435,994
21,624
83,540
57,413
7,350
88,739
878
190,072*
3,350
10
10
10
3,357
$846
36,750
$10,301
31,189
106,035
140,122
47,817
73,145
165,000
$12,856,958
268,978
474,204
3,132,989
317,767
2,418,000
128,201
108,750
22WH
11
luulr"
37JK
i<;
2tf»
votes applicable.
 COMPTROLLER-GENERAL'S REPORT, 1954-55
V 15
(A 4)
*STATEMENT SHOWING EXPENDITURES OUT OF MONEYS RAISED BY LOAN
UNDER AUTHORITY OF THE LEGISLATURE FOR SPECIFIC PURPOSES,
APRIL 1st TO DECEMBER 3 1st, 1954
Authority for Expenditure
Service
Expended for
9 Months
Ended
Dec. 31, 1954
B.C. Loan Act, 1950":
Section 6 (b )	
B.C. Loan Act, 1951 ":
Section 3 (a)	
Section 3 (c) _
Section 3 (d)	
B.C. Loan Act, 1952":
Section 3 (b)	
Highway Development Act ":
Section 5 (a)	
Irrigation Assistance Loan Act "
Buildings at University of British Columbia	
Public Buildings	
Buildings at University of British Columbia	
Vancouver   General   Hospital   for   University   of
British Columbia	
Buildings at University of British Columbia	
Roads, Bridges, Ferries, etc.	
Advances to Irrigation Districts 	
$2,545.58
49,240.78
48,180.13
38,000.00
877.51
281,480.50
3,000.00
$423,324.50
* This statement covers only such vouchers as have been received and entered in the books of the Controlling and
Audit Branch at December 31st, 1954.
 V 16
PROVINCE OF BRITISH COLUMBIA
(A 5)
Authority for Expenditure
Service
Revenue Surplus Appropriation Act, 1944
Section 2 (c) ------
Revenue Surplus Appropriation Act, 1945
Section 2 (a)	
Revenue Surplus Appropriation Act, 1946
Section 2 (a)	
Revenue Surplus Appropriation Act, 1946
Section 2 (d)	
Expendedfei
9Months
£ Ended
Dec. 31. no
Public Buildings.
Roads.
Roads.-
Mining Roads and Trails.
$6,399.74
2,399.28
5,832.W
$16,51836
* This statement covers only such vouchers as have been received and entered in the books of the Control
Audit Branch at December 31st, 1954.
«&
RECAPITULATION
Expenditure Made from Loans and Revenue Surpluses
Roads, Bridges, Ferries, etc $291,5551
Buildings, Equipment, etc.    55,64C_!:
British Columbia University Buildings and Equipment   89,6031
Irrigation Assistance    3,01111
$439,843
 COMPTROLLER-GENERAL'S REPORT, 1954-55
V 17
(B)
STATEMENT OF SPECIAL WARRANTS ISSUED BETWEEN THE SESSIONS
OF 1954 AND 1955
Date of
Approval
June 15, 1954
Nov. 3,  1954
July 27, 1954
Jan. 24, 1955
June 15, 1954
No. of
Warrant
Oct. 8,
1954
11
Jan. 24,
1955
18
May 18,
1954 |
2
July 2,
1954
7
Jan. 24,
1955
15
June 25,
1954
5
June 25,
1954
6
July 14,
1954
8
Aug. 31,
1954
10
Jan. 24,
1955
17
May 10,
1954
1
Nov. 3,
1954
13
Nov. 22,
1954
14
3
12
16
Service
TO MEET EXPENDITURES FOR THE FISCAL YEAR
ENDING MARCH 3 1st, 1955
Department of the Attorney-General
Compensation for loss incurred as a result of error in the encumbrance record of a motor-vehicle 	
To supplement Vote 73, being an additional amount required
to provide for services of Campbell, Brazier, Fisher, Mc-
Master, and Johnson—in aid of removal of discriminatory
freight and express rates	
Department of Education
Grants to regional libraries 	
Purchase of Indian paintings for Provincial Archives
Department of Finance
Share of cost in preventing the high water cutting the protection-works of the West Nicomen Island Dyking District	
To provide a Teacher Training Loan Fund	
Department of Health and Welfare
To provide administrative staff and expenses to operate
abled Persons' Allowances Act "	
Dis-
Department of Labour
Expenses in connection with a Government-supervised strike
vote of tendermen employed by the various fishing companies on the West Coast of the Mainland and Vancouver
Island 	
Department of Lands and Forests
Cancelled—replaced by Special Warrant No. 10	
To  complete investigation  of  irrigation requirements in the
Municipality of Richmond 	
Share of expenses of the Pacific Northwest Governors' Power
Policy Committee	
Loan of $17,500 and grant of $7,500 to Pitt Meadows Dyking
District No. 2 to repair and construct dyking ditches	
Compensation for error in survey	
Department of Municipal Affairs
Adjusted payment to the City of Prince George on 1953 taxes
collected by the Province upon land and improvements
included in the City of Prince George extension 	
Payment to the Village of Dawson Creek on 1954 taxes collected by the Province upon land and improvements included in the Village of Dawson Creek extension	
Payment to the City of Cranbrook of 1954 taxes levied by the
Province upon land and improvements included in the City
of Cranbrook extension	
Department of the Provincial Secretary
Grant to Penticton Hockey Club
Department of Public Works
Funds required to administer the I Gas Act" for the fiscal
year 1954-55 	
Amount of
Warrant
$1,225.50
16,488.30
30,000.00
2,821.88
25,000.00
100,000.00
11,000.00
3,000.00
9,500.00
2,500.00
25,000.00
3,408.90
11.11
635.63
1,616.65
2,500.00
17,170.00
$251,877.97
Expenditure
$1,225.50
16,488.30
30,000.00
25,000.00
100,000.00
1,940.39
9,486.03
976.41
17,500.00
11.11
635.63
1,616.65
3,376.27
$208,256.29
 PROVINCE OF BRITISH COLUMBIA
V 18
(C)
STATEMENT OF PAYMENTS CHARGED AGAINST 1954-55 APPROPRIATE
WHICH DID NOT OCCUR WITHIN THE PERIOD OF THE ACCOUNT
Vouchers aggregating $202,108.46.
 COMPTROLLER-GENERAL'S REPORT,  1954-55
V 19
(D)
UNPROVIDED ITEMS IN EXPENDITURE FOR FISCAL YEAR ENDED
MARCH 3 1st, 1954        i     I
Statement of Expenditures on Services Which Have Exceeded Their Appropriations from April 1st, 1953,
to March 31st, 1954, and for Which Overexpenditure the Sanction of Parliament Is Required
Vote No.
22
37
39
44
45
46
48
51
53
62
63
65
74
82
86
87
94
106
117
129
166
168
171
175
190
209
211
248
254
264
298
304
307
309
Service
Total
Appropriation
Total
Expenditure
Over-
expended
Department of Agriculture
Motor-vehicles and accessories	
Department of the Attorney-General
1 Credit Unions Act "__„  	
Censor of Moving Pictures    	
Supreme and County Courts 	
Official Stenographers 	
Motor-vehicle Branch   	
Sundry Incidental Police Expenses    	
Corrections Office     1
Oakalla Prison Farm J|  	
Fisheries Management Division  	
Game Management Division ._  	
Administration of Justice 	
In Aid of Removal of Discriminatory Freight and Express
Rates    .... 	
Department of Education
Inspection of Schools 	
School Radio Broadcasts  	
Visual Education   	
Victoria Normal School     	
Education of Soldiers' Dependent Children - 	
Department of Finance
Agent-General's Office and B.C. House, London, England |
Printing Public Accounts, Estimates, Revenue Receipts,
Bonds, Cheques, etc. 	
Department of Health and Welfare
Director of Welfare and Family Division .  	
Medical Services .....   	
Social Allowances (Including Grants)  	
Hospitalization of Social Assistance Cases 	
Department of Labour
Trade-schools Regulation Branch 	
Department of Lands and Forests
Air Survey Division  	
Hydraulic Surveys.. 	
Department of Municipal Affairs
Minister's Office	
Department of the Provincial Secretary
General Administration	
Government House 	
Department of Public Works
Snow-removal.. i  	
Steam-boiler Inspection  	
Railway Department
Minister's Office I	
Department of Trade and Industry
Minister's Office	
$10,000.00
20,544.00
17,376.00
228,166.00
68,168.00
811,723.00
30,000.00
40,156.00
1,000,550.00
162,187.00
76,536.00
283,500.00
28,454.22
339,697.00
26,572.00
62,223.00
63,234.00
15,000.00
15,265.00
20,000.00
48,814.00
35,734.00
5,070,000.00
3,750,000.00
3,650.00
263,219.00
55,510.00
750.00
43,568.00
15,696.00
1,750,000.00
10.00
600.00
13,230.00
$10,169.10
20,880.55
17,716.27
230,615.63
73,019.44
872,747.61
33,402.25
40,779.72
1,033,866.15
167,661.11
80,436.16
303,537.89
28,851.75
340,641.10
26,930.00
62,407.78
64,309.24
15,286.25
20,248.73
23,472.67
49,708.87
36,808.64
5,116,019.04
3,883,070.37
3,716.08
305,956.82
80,330.02
801.61
44,158.29
16,173.04
2,082,859.82
11,472.20
643.52
13,675.83
$169.10
336.55
340.27
2,449.63
4,851.44
61,024.61
3,402.25
623.72
33,316.15
5,474.11
3,900.16
20,037.89
397.53
944.10
358.00
184.78
1,075.24
286,25
4,983.73
3,472.67
894.87
1,074.64
46,019.04
133,070.37
66.08
42,737.82
24,820.02
51.61
590.29
477.04
332,859.82
11,462.20
43.52
445.83
$14,370,132.22       $15,112,373.55       $742,241.33
 V 20
PROVINCE OF BRITISH COLUMBIA
(E)
TREASURY BOARD OVERRULINGS
Nil
VICTORIA, B.C.
Printed by Don McDiarmid, Printer to the Queen's Most Excellent Majesty
1955
205-155-4193

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