The lack of engagement of local and regional NPP accounting managers as analysts and advisors to the chain of command reduces the informed input and analysis into base/wing fund expenditures. [...] The lack of consistent and cyclical business and strategic planning processes does not provide assurance that the needs of the CAF community are appropriately and accountably met, in both the short and long term. [...] Chief Review Services 1/13 Audit of the Governance, Oversight, and Management of Local (Base/Wing/Unit) Non-Public Property Final – November 2014 The base/wing fund committee should, in accordance with the CF PSP Policy Manual, consist of a chairperson, a secretary, a member to represent the head of each branch, and the commanding officer of each unit (including lodger and assigned units). [...] The audit included an assessment of the following: • policies and procedures; • oversight bodies’ role, responsibilities, and mandates; • strategic and business planning; • risk and performance management; • communication and reporting relationships; and • training and knowledge management. [...] Chief Review Services 8/13 Audit of the Governance, Oversight, and Management of Local (Base/Wing/Unit) Non-Public Property Final – November 2014 CRS Recommendation 2. To strengthen NPP awareness programs and initiatives under the authority of the CFMWS organization, it is recommended that the following actions: a) Augment and revise the NPP certification course and the aide- mémoire/reference gui