(e) General war expenses, including the supply of troops based in Belgium for military operations against England (ECH-5); the Commander-in-Chief of the Army rejected a recommendation of the Military Commander that a distinction be drawn between occupation troops and those for military operations (ECH-5).
Notwithstanding the extensive use of occupation levies for non-occupation purposes, the contributions exacted from Belgium
“were not only sufficient to cover the needs of the Wehrmacht * * * but also made it possible * * * to fund a cash reserve which reached at certain times about 2,500,000,000 bfrs”. (ECH-5)
France
The occupation cost accounts of the Reichskreditkasse in Paris disclose on their face that a large part of the occupation funds was obtained and used for nonoccupational purposes. Two sets of occupation cost accounts, were maintained: Account A, into which payments were made on behalf of various Reichs ministeries and agencies, and for specified purposes; and Account B, into which payments were made for disposal for the Wehrmacht (3615-PS). The funds in Account A were used for obviously nonoccupational purposes, as follows:
| June 1940 to end 1943 | |||
| A | I. | Reich Minister for Economic Affairs (primarily for the buying agency, “Roges,” also for the purchase of securities and devisen) | RM 1,518,000,000 |
| A | II. | Foreign Office (for propaganda purposes in France) | 27,000,000 |
| A | III. | Payment of support to dependents of laborers recruited in France for work in Germany | 1,500,000 |
| A | IV. | Reich Minister for Transportation (purchase of securities) | 2,500,000 |
| A | V. | Paris Agency of the Reichstierstelle (Reich Agency for Animals)—imports of meat and meat products | 19,000,000 |
| A | VI. | Exchange by the Bank of France of RM notes for persons evacuated from Alsace-Lorraine | 900,000 |
| A | VII. | Financing purchases of raw sugar in North France by sugar refinery in South Germany | 1,285,000 |
| A | VIII. | Compensation for war damage to Reichsdeutsche and Volkdeutsche in France | 8,500,000 |
| A | IX. | Sale of French francs to the Reich (Commodity imports into Alsace-Lorraine) | 66,000,000 |
| A | X. | Reich Minister of Education (Purchases for libraries in the Reich of books destroyed in air raids) | 1,000,000 |
| (3615-PS) |
The available records do not disclose the full extent to which the Wehrmacht used the funds at its disposal in Account B for nonoccupational purposes. It is certain, however, that large sums were expended for such purposes. Thus, a communication of the OKW to the Foreign Office of 6 November 1942, explaining the decrease in reserve for Account B, states:
“In addition, payments to a considerable extent had to be made from the occupation cost funds which were not allotted to meet the demands of those units of the German Wehrmacht stationed in France. On 15 January the B account of occupation costs was approximately 3 bill. RM. The reason for the decrease appears from the following compilation:
| Million RM. | |
| a. For procurement of goods exported from France during the period of 1 Jan.-31 Oct. 1942 an estimated 10 × 90 mill. RM | 900 |
| b. To Roges Raw Material Trading Company Ltd. for purchases on black market | 700 |
| c. For procurement of foreign bills by the Navy (the purchase of foreign bills with French francs was necessary to buy and repair merchant ships in Spanish harbors. These merchant ships are to serve for supplying Rommel’s Panzer army in Africa) | 40 |
| d. Reimbursement to Foreign Office (account Syria) | 4 |
| e. Allotments in favor of families of French workersw orking in Germany | 1.5 |
| f. Special commissioner Rumania | 1.3 |
| g. Costs of building completions for directors of French powder factories | 0.2 |
| ——— | |
| 1,647 |
Therefrom it appears that the decrease of reserves of occupation cost funds amounting to 3,000 mill. RM on 15 January 1942 is primarily due to expenditures for purposes unrelated to the occupation.” (1741-PS)