"Security Assistance Accounts (SAA) are subject to U.S. Government financial audits in compliance with the audit provisions of the Chief Financial Officers (CFOs) Act of 1990 (P.L. 101-576), as amended, the Government Management Reform Act (GMRA) of 1994 (P.L. 103-356), and the Federal Financial Management Improvement Act of 1996 (P.L. 104-208). Per section 1.2 of the Letter of Offer and Acceptance (LOA) Standard Terms and Conditions, the U.S. Government will furnish the items from its stocks and resources, or will procure them under terms and conditions consistent with Department of Defense (DoD) regulations and procedures. These procedures include DoD's internal audits that will be performed on all SAAs. All transactions associated with this LOA may be audited and reviewed by an Independent Public Accountant. Title 10 United States Code Section U.S.C. 130c protects a customer's sensitive Foreign Military Sales information from public dissemination."