DSCA Policy Memo 26-51 Update of Security Cooperation Customer Code “CY” Eligibility Listing for the Republic of Cyprus has been posted.

SAMM Table C4.T2A. is updated to reflect the eligibility status of the Republic of Cyprus per Presidential Determination No. 25-03 “Presidential Determination on Eligibility of the Republic of Cyprus To Receive Defense Articles and Defense Services Under the Foreign Assistance Act of 1961 and the Arms Export Control Act.”

This memo updates code CY in Table C4.T2A.

DSCA Policy Memo 26-46 Assignment of Semi-Permanent Program Code “ZN” for the Taiwan Security Cooperation Initiative Two-Year Funds, to Track Funding Beginning in Fiscal Year 2026 to Support the Building Partner Capacity Long Term Solution has been posted.

The semi-permanent program code “ZN” is assigned to track funds under the authority of the Taiwan Security Cooperation Initiative as established in Section 1323 of the Servicemember Quality of Life Improvement and National Defense Authorization Act for Fiscal Year 2025, (P.L. 118-159) with appropriation authority for Fiscal Year 2026 provided in Section 8143 of the Consolidated Appropriations Act, 2026 (P.L. 119-75).

This memo:

• Updates code ZL in Table C4.T2B.
• Adds code ZN to Table C4.T2B.
• Adds code ZN to Table AP8.T2. - Taiwan Security Cooperation Initiative

DSCA Policy Memo 26-19 Recognition of General Property, Plant and Equipment in the Security Assistance Accounts Financial Statements has been posted.

This memorandum updates the Security Assistance Management Manual (SAMM) to ensure the Security Cooperation (SC) community properly recognizes General Property, Plant, and Equipment (PP&E) in the Security Assistance Accounts (SAA) Financial Statements.

This memo adds C14.8.5. Accounting for General Property, Plant, and Equipment (and subsections) to Chapter 14.

DSCA Policy Memo 26-54 Foreign Military Sales Buy Back Guidance has been posted.

This policy memorandum adds guidance to Chapter 6 in the Security Assistance Management Manual (SAMM) regarding the Department of Defense’s (DoD) ability to buy back defense articles from foreign governments or international organizations (partners) that were initially purchased under the Foreign Military Sales (FMS) program.

This memo:

Updates:

• C6.4.9. Returns and Buy Backs.

Adds:

• C6.4.9.1. Returns under Worldwide Warehouse Redistribution Services.
• C6.4.9.2. Buy Back.
• C6.4.9.2.1. Buy Back Acquisition and Financial Guidance.
• C6.4.9.2.2. Foreign Military Sales Case Management Recordkeeping and Reporting Requirements involving Buy Backs.
• C6.4.9.2.3. Transportation - Solicited by the United States Government.
• C6.4.9.2.4. Transportation - Solicited by the Partner.

DSCA Policy Memo 26-36 Clarification Changes has been posted.

This memorandum updates the Security Assistance Management Manual (SAMM) with clarification changes.