The Boy Scout Roundtable Planning Guide suggests a Boating/Canoeing troop program feature for Scouts BSA for June 2012. BSA provides the troop program features as a resource for Scouts BSA Troops. A PLC can use these guides to plan a series of meetings and outings around a single theme. My post Troop Program Features for Meetings and Outings has more information about these guides.
The plans for the Boating and Canoeing troop program feature can be found in Volume 1 of Troop Program Features from BSA:
Activities on the water have been popular in Scouting since the founding of our organization. In this program feature, your Scouts will have an opportunity to pursue several forms of aquatic activities.
So the focus of this program feature is on fitness, boating skills, and swimming skills. Younger Scouts will work on physical fitness and swimming requirements, along with a few other requirements. Experienced Scouts will work on Canoeing and Rowing merit badges. Your older Scouts could also consider working on Whitewater, Small-Boat Sailing, and Motorboating merit badges.
The big feature for the program theme is a boating outing on a lake.