Appendix "C"
Canadian Army Appropriations and Expenditures, 1939-1946

(Compiled from Reports of the Auditor General, and Public Accounts of Canada)

Appropriations and Expenditures*	Fiscal Years *(ending 31 March)							Total 1 April 1939- 31 March 1946
	1939-1940	1940-1941	1941-1942	1942-1943	1943-1944	1944-1945	1945-1946
Appropriations	$	$	$	$	$	$	$	$
Total Defence Department Appropriations	144,409,674	681,434,416	1,033,528,288	1,919,348,020	2,674,653,206	†2,962,926,915	2,153,205,505	11,569,510,024
Army Appropriations	78,78,103	408,256,969	526,816,520	1,044,280,504	1,337,950,724	1,285,089,301	959,342,678	5,640,484,799
Expenditures
Total Defence Department Expenditures	125,679,888	647,922,941	1,011,451,063	1,865,622,613	2,629,094,792	2,938,376,924	2,140,793,565	11,358,941,786
Army Expenditures	74,799,380	383,462,039	511,410,695	1,038,180,774	1,328,847,454	1,261,799,186	949,667,104	5,548,166,632
Details of Army Expenditures
Service Pay ad Allowances	37,260,278	150,235,710	238,027,309	366,496,403	495,142,584	509,642,531	497,787,701	2,294,610,516
Mechanical transport; trucks, etc. (includes operating costs)	1,633,550	53,251,318	81,199,552	223,971,832	173,167,487	108,439,409	89,677,361	731,340,509
Food; Medical and Dental Stores; Clothing; Personal Equipment, etc.	10,773,165	87,160,730	84,867,405	143,728,381	121,511,599	80,428,142	77,282,235	605,751,657
Armament, Ammunition and Bombs	1,987,016	6,369,602	21,138,208	100,100,749	73,431,442	46,952,880	39,150,928	289,130,825
Construction and Repairs; operating expenses of properties	8,657,013	49,686,441	37,389,635	84,197,916	65,714,018	34,256,453	40,808,754	320,710,230
Travel, Transportation, Freight	2,752,835	13,468,247	26,839,583	48,542,516	65,188,976	51,620,402	62,917,541	271,330,120
Signal and Wireless Equipment	151,119	1,076,453	3,3587,771	19,050,689	24,778,584	11,118,695	8,725,816	68,259,127
Advance Payments to United States Treasury (purchases from US Government)	---	---	---	19,980,000	207,570,000	7,735,000	---	235,285,000
Advance Payments to United Kingdom for maintenance Canadian Army Overseas	---	---	---	---	65,960,125	376,344,262	1,651,613	443,946,000
Other Expoenditures‡	11,584,384	22,195,538	18,591,232	32,112,288	36,382,639	35,721,412	131,665,155	287,802,648

*"Ordinary" plus "War" Appropriations and Expenditures.
†Includes United Kingdom share of cost of British Commonwealth Air Training Plan (written off).
‡Examples of such expenditures are:--Civil Salaries and Wages; Northern Territories and Yukon Radio System; Inspection Board, United Kingdom and Canada; Dominion Arsenals; Censor Services; Dependents Supplementary Grants; Printing, Stationery; Telegrams; Internment Operations; Departmental Administration; Cadet Services; Grants to Military Associations.

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