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Directorate of Business Operations (DBO)

 
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The Directorate of Business Operations (DBO) manages all DSCA financial operations including policy, acquisition, and reporting. DBO manages financial aspects of the Foreign Military Sales program and Foreign Military Sales Trust Fund, to include the Foreign Military Financing Program. Additionally, DBO oversees programming, budgeting, financial execution, and reporting for a variety of security cooperation programs. DBO also manages DSCA’s Humanitarian Assistance programs to include Disaster Relief operations and Mine Action programs of the Humanitarian Deming Training Center at Fort Lee, Virginia.


Comptroller (CMP)

The DSCA Comptroller (CMP) is responsible for all the budgetary and financial matters of the Security Assistance (SA) and Security Cooperation (SC) programs, including DSCA Headquarters, the Defense Institute for Security Studies (DISCS), and the Defense Institute for International Legal Studies (DIILS).  Financial activities involve the formulation, promulgation, execution, and financial reporting of these programs, to include defending the President's Budget, Program Objective Memoranda, and Budget Estimates to Office of Management and Budget (OMB), the Under Secretary of Defense, Comptroller (USD(C)), and the Congress.  CMP ensures financial execution of SA/SC programs, to include recording of obligations, reconciliation of accounting data, development and distribution of budget and financial policy to internal and external stakeholders. SA programs include FMS, FMF, International Military Education and Training, the Special Defense Acquisition Fund, and the Global Security Contingency Fund.  SC programs include various support-to-operation programs (Afghanistan Security Forces Fund, Iraq Train & Equip, Coalition Support Fund, Ukraine Security Assistance Initiative, Southeast Asia Maritime Security Initiative, etc.); defense contacts and familiarization programs (Regional Centers for Security Studies, Wales Initiative Fund, Defense Institution Reform Initiative, Ministry of Defense Advisors, etc.); and programs supporting Humanitarian Assistance and Disaster Relief efforts.  CMP is responsible for documenting and standardizing business processes, implementing/enhancing internal controls over financial systems and reporting, standardizing the compilation of financial data, and supporting a framework that is system agnostic in accordance with OUSD(C) Financial Improvement and Audit Readiness (FIAR) requirements. CMP also oversees systems that facilitate a single, comprehensive and integrated financial management process and delivery of full financial data, with key reporting and reconciliation tools to support implementation strategies for financial improvement efforts across the Department.  Additionally, CMP provides management oversight of the worldwide Security Cooperation Organizations (SCOs) comprised of over 800 personnel in more than 151 countries.


Contracting (CON) Division

The Contracting (CON) Division develops and issues solicitations for DSCA, field offices, and overseas programs.  The office performs comprehensive contracting functions.  CON is responsible for a full range of planning, directing, and administering highly complex and politically sensitive acquisitions for supplies and services.  CON formulates technical documents, administrative policies, and procedures to accomplish the contracting mission, and oversees the Government Purchase Card (GPC) program for the agency and field offices.  Additionally, CON advises on various contractual issues regarding procuring professional services and supplies.


Country Financial Management (CFM) Division

The Country Financial Management (CFM) Division manages country-level financial accounts for 176 SC customer countries and organizations.  CFM's staff of Country Financial Directors (CFDs) provides financial analysis and advice specific to the SC financial management system to customer country financial managers as well as U.S. Government entities internal and external to the Department of Defense.  Among its responsibilities, CFM hosts periodic Financial Management Reviews with customer countries that are intended to systematically identify and resolve financial issues between those customers and the U.S. Government.  CFM also provides customers with a range of FMS-specific financial services, to include helping implement Stand-by Letters of Credit and opening accounts with the Federal Reserve Bank.


Financial Policy And Analysis (FPA) Division

The Financial Policy and Analysis (FPA) Division is responsible for the formulation, development, and implementation of financial policies related to all SC programs and missions that are managed, executed, and overseen by DSCA.  Other related areas of support provided include:  financial analysis and evaluation of key SC processes and data (e.g., Health of FMS Trust Fund Administrative Account Assessment); computation and reservation of program termination liability requirements; financial data system information queries; and oversight of FMS case reconciliation and closure execution for the community.  FPA also conducts a wide variety of reporting functions including those required by the United States Congress, the Department of Commerce, and Treaty Compliance organizations.


Humanitarian Assistance, Disaster Relief & Mine Action (HDM) Division

The Humanitarian Assistance, Disaster Relief, and Mine Action Division (HDM) provides program management for the DoD humanitarian assistance programs, which are funded with the Overseas Humanitarian, Disaster, and Civic Aid (OHDACA) appropriation. This includes steady-state military-civilian engagement activities, transportation programs for the movement of DoD and privately donated humanitarian relief material, humanitarian mine action programs executed via the Humanitarian Demining Training Center, and foreign disaster relief activities. HDM works closely with its DoD and interagency partners to ensure the Geographic Combatant Commands (GCCs) are appropriately resourced, and execute in accordance with policy, programmatic guidance, national security strategy, and fiscal and legal guidelines.

HDM also provides program management for the DoD Excess Property (EP) Program which refers to non-lethal EP made available to donate for Humanitarian Assistance (HA) and disaster relief purposes. EP donations typically include furniture, medical and school equipment and supplies, vehicles (e.g. fire trucks, ambulances), tools, and construction equipment. HDM manages three EP warehouses in Albany, Georgia; Livorno, Italy; and Okinawa, Japan.

HDM also manages the Global Health Engagement (GHE) Fellowship (BUMED) program.  The GHE Fellowship provides DSCA resident expertise in GHE in support of DSCA’s IRTs and functional directorates. The GHE Fellow reviews and validates all Security Cooperation Health-related projects or activities to ensure these projects meet appropriate health standards, and advises DSCA on the advancement of HA and FDR activities related to GHE.


References:

DSCA Historical Facts Book and Fiscal Year Series

Congressional Budget Justification for Foreign Operations

Planning, Programming, Budgeting, and Execution Module

The Foreign Military Sales Trust Fund Administrative Surcharge Account Handbook for the Security Cooperation Organization (SCO)

Security Cooperation Financial Management Course (SCFMC)

Security Assistance Management Manual (SAMM)

DoD Financial Management Regulations

Department of State

Defense Finance and Accounting Service (DFAS)

Export - Import Bank of the United States