External Audit of Non-Public Property (NPP) Entities/Components

The Non-Public Property Oversight and Advisory Board (NPPOAB) requires an attest audit of financial statements, including the accompanying notes, of the six following Non-Public Property (NPP) Entities/Components for their respective fiscal year endings (Initial Contract Period: 2024/2025, 2025/2026; Option Contract Period: 2026/2027, 2027/2028 and 2028/2029):
1. Canadian Forces Morale and Welfare Services (CFMWS)
2. Canadian Forces Central Fund (CFCF) and Queensway Corporate Campus (QCC)
(QCC to be consolidated into CFCF),
3. Canadian Armed Forces Charitable Funds (CAFCF)
4. Canadian Forces Non-Public Fund Employee Pension Plan,
5. Non-Public Fund Employee Group Insurance Plan; and,
6. The Lord Strathcona Trust Fund.

The National Defence Act establishes Non-Public Property (NPP) as a special class of Crown property to be used for the benefit of serving and former members of the Canadian Forces and their families. These entities are operating under the authority of the Chief of the Defence Staff (CDS) in their NPP capacity.