During the Second World War, the Financial Departments comprised two divisions: the Central Finance Division and the Central Accounting Division.
Most documents from this period originate from the Debt Settlement Office, attached to the General Accounts Subdivision, itself attached to the Central Accounting Division. This Subdivision was responsible for centralising all of SNCF’s accounts, accounting for general expenditure, drawing up monthly balances, and settling year-end accounts.

Contents

From a financial and accounting point of view, here are some of the themes that emerge from the files of the Debt Settlement Office:

• SNCF’s financial relationship with the State and other third parties: annuities receivable or payable, advances to or from the Treasury
• Coverage of Establishment expenditure
• Opening and operation of Establishment accounts, operating accounts and miscellaneous accounts
• Justification and verification of accounts
• Settlement of financial years and final closing of accounts
• Balances and account books
• Attachment of the former networks’ accounts
• Copies of letters from the Debt Settlement Office and the General Accounts Subdivision

Other files useful for studying the period:

• Formation, administration and organisation of SNCF
• Formation and administration of the Société Anonyme Royale des Chemins de fer Guillaume Luxembourg
• Budgetary matters
• Tax matters
• Statistics
• International bodies and foreign railways
• Matters relating to services provided to the German authorities