Sub-Fonds - Financial Administration

The Financial Administration, also known for a time as the "Financial Administration Section", or "Treasury", etc., included the Treasury and Accountancy Services, from which it was separated for a time. This Section of the Secretariat was not considered as a simple internal administrative Service, since it had, that is to say its chief, had external responsibilities and competencies (even political ones) for questions such as the Member States' contributions, the question of International Bureaux and of the International Labour Office, budgetary policy etc.

The work of the Financial Administration was to control the expenses of the Secretariat, the finances of the International Labour Office, the budgetary accounts of the different Sections, the expenditure chargeable to the budgets of the Assembly, Commissions and Conferences, the staff salaries, the pensions fund, as well as to establish the contribution of States invited to adhere to the League of Nations and draw up financial reports etc.

But it is not so easy to mark the difference between all Units in charge of preparing the budget, controlling expenses and accounts, etc. and committees and commissions (permanent or not), in charge of budgetary issues or of checking accounts.

The Treasury (including the Office of the Treasurer) managed the finances of the League of Nations, prepared and administrated the budget, surveyed services of control and accountancy, did the secretariat of the Control Commission and of the Administration Council of the provident funds.

The Accountancy Service did the general accountancy of the League of Nations, of the staff provident funds, as well as of the Secretariat. It was also in charge of all payments.

The internal Control Office authorized expenses, registered them in the accountants' books and examined all payments before authorizing the Accountancy Service to pay them.

Because of the war, the Treasurer of the League of Nations, S. Jacklin, was sent to London as early as 1940. His Service, which seems to have been located in London from 1940 to 1945, was mentioned either as "London Treasury Branch Office" or "Treasurer's Office".