Management is responsible for preparing and presenting the financial statements in accordance with Canadian accounting standards for not-for-profit organizations, including making significant accounting judgments and estimates. They also design and maintain internal controls to ensure transactions are authorized, assets are safeguarded, and financial records are reliable. The Board of Directors, composed entirely of independent members, oversees management’s financial reporting responsibilities and approves the financial information. MNP LLP, appointed by the members, audits the financial statements and reports directly to them, with full access to both the Board and management.