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

 
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Purpose

This Handbook incorporates and supplements policy and procedures contained in the DSCA 5105.38-M, Security Assistance Management Manual (published and available online as the e-SAMM) and other important DoD regulations, such as the Financial Management Regulation (FMR), 7000.14-R. Chapter 15 of the FMR specifically addresses policies and procedures for Security Assistance. This handbook provides the Geographic Combatant Command (GCCMD), Senior Defense Official/Defense Attaché (SDO/DATT), SCO Chief, and SCO Budget Officer a compilation of policies, concepts, definitions, and procedures relevant to the financial management of security cooperation related funds used to support SCO operations.

Chapter List

Title Page

Preface

Table of Contents

Chapter 1 - Introduction

Chapter 2 - Types of Funds

Chapter 3 - The Budget Process

Chapter 4 - Utilization of Funds

Chapter 5 - SCO Budget Preparation

Chapter 6 - International Cooperative Administrative Support Service

Chapter 7 - Management Internal Controls

Appendix A - Acronyms

Appendix B - Offshore Vehicle Purchase of SCO Vehicles

Appendix C - Reference List