To provide accurate, reliable, timely, and cost effective financial and accounting services that contribute to the success of CFMWS and NPP operations.
To be recognized as the enabler of choice by all stakeholders by providing sound and ethical financial advice and accounting services.
The Finance Division
The Finance Division is organized into three distinct areas:
Director of Accounting
The Director of Accounting provides cost efficient Non-Public Property (NPP) accounting services to the NPP entities of the Canadian Forces Bases/Wings/Units located in Canada and in Europe. In addition, implements and administers approved NPP accounting policies, procedures and practices to ensure financial and operating reports provide timely, reliable and accurate financial information necessary to control operations and accurately reflect the condition of NPP operations. There are four National Accounting Offices (National Accounts Receivable Office, National Accounts Payable Office, National Fixed Assets and Treasury Office, and the National Financial Reporting Office) and each Base/Wing has a Non-Public Property Accounting Manager (NPPAM) who reports to a Regional Accounting Manager (West, Central, and East). In addition, CFSU (E) is managed by the Regional Accounting Manager – Europe.
Director of Finance
The Director of Finance develops, maintains, and monitors the accounting services at the corporate level within the NPP. He provides cost effective and efficient NPP and Public fund accounting, budgeting, financial management and analysis services to NPP senior management, including CFCF, CANEX, SISIP FS, Personnel Support Programs (PSP), Human Resources (HR), and Information Services (IS). The Director of Finance assures financial and operating reports provide timely, reliable, and accurate financial information necessary to control operations and accurately reflect the condition of NPP and Public (when applicable) operations. In addition, he oversees the annual external audit coordination and administration.
Compliance and Assurance
The function of the Senior Manager Compliance Assurance is to advise senior management within CFMWS and Base/Wing Commanders on inconsistencies of current practices with established NPP policies, or where practices fail to provide the necessary controls for the safeguarding of assets. Within this section, the functions include providing CFMWS senior management and Base/Wine Commanders with recommendations and solutions with respect to activities reviewed, ensure programs and services delivered are relevant to enhancing operational performance, ensure the consistency in application of internal controls of all NPP operations, and review, evaluate and provide recommendations for improvements and maintenance of NPP policies and programs pertaining to the compliance section. The review of activities is to assess if they are performed in accordance with specified policies, procedures, regulations, and legislation.
Canadian Forces Central Fund
The Canadian Forces Central Fund (CFCF) consists of all Non-Public Funds entrusted to DGMWS pursuant to Sections 38 to 41 of the National Defence Act and stated in A-PS-110-001/AG-002. The CFCF means the aggregate of all Non-Public moneys that are on deposit at the credit of NPP organizations and from which all NPP disbursements are made. NPP includes both real property (interest in land) and personal property (interest in any property other than land). The money component of NPP, referred to as Non-Public funds (NPF) includes funds from:
(1) revenues from NPP programs, services and activities, including resale activities;
(2) sale of NPP;
(3) fees, charges or bar activities of NPP organizations;
(4) rental of NPP-financed community recreation program facilities or equipment;
(5) donations or contributions to NPP organizations;
(6) investment of NPF through the CFCF; and
(7) the Public as reimbursement for Public MW Programs delivered using NPP resources.
Major programs sponsored by the CFCF include:
The NPP Consolidated Insurance Program (CIP)
The NPP CIP provides insurance coverage to all NPP activities of the Canadian Forces Regular Force through the purchase of central policies, including the following: property; commercial general liability, automobile, umbrella and excess liability, environmental impairment liability directors and officers and group accident covering property losses and liability claims.
Canadian Forces Central Fund Loans
Loans are available to military bases for working capital, furnishings and equipment and construction of PSP facilities. Loan terms vary from six months to 20 years at a fixed interest rate.
Consolidated Bank Account (CBA)
The finance division maintains and reconciles a main bank account for which all disbursements including payroll supplier payments and deposits are made. Deposits for revenue received are done at a local bank and then funds are transferred to the main bank account to offset disbursements. Residual funds are then available for Investment to increase the wealth of the CFCF.
Canadian Forces Central Fund Investments
The CFCF has extended the opportunity for Regimental Funds and other such organizations that have ties to the CFCF, to invest with the CFCF as external trust investment accounts.
A Brief History of Non-Public Property (NPP)
Non-Public Property has existed since WWII. The first NPP outlets were messes and canteens for soldiers serving on the war front. Prior to 1968, each Base/Station/Unit was responsible for running its own NPP activities. In 1968 the Director General Personnel Services (DGPS) was formed to administer NPP across the newly-unified Canadian Forces. The Canadian Forces Central Fund (CFCF) was also established in 1968 to provide a centralized fund from which to provide financial assistance to Bases/Wings/Units for personnel support programs and facilities. In 1996 Canadian Forces Personnel Support Agency (CFPSA) assumed the guardianship of NPP activities. Subsequently Chief Military Personnel (CMP) renamed CFPSA as the Canadian Forces Personnel and Family Support Services (CFPFSS). In turn, effective 15 April, 2013, Canadian Armed Forces leadership and the Non-Public Property board authorized a name change from CFPFSS to Canadian Forces Morale and Welfare Services (CFMWS).
“non-public property” means:
(a) all money and property, other than issues of materiel, received for or administered by or through messes, institutes or canteens of the Canadian Forces;
(b) all money and property contributed to or by officers, non-commissioned members, units or other elements of the Canadian Forces for the collective benefit and welfare of those officers, non-commissioned members, units or other elements;
(c) by-products and refuse and the proceeds of the sale thereof to the extent prescribed under subsection 39(2); and
(d) all money and property derived from, purchased out of the proceeds of the sale of, or received in exchange for, money and property described in paragraphs (a) to (c).
Finance Policy and Procedures