Chapter 5 provides an overview of the reporting of reconciliation and closure efforts. Reporting requirements, DSCA Case Closure Status reporting and the Case Closure Suspense Account (CCSA) StatA7.C5.2.3.ement are discussed.

A7.C5.1.1. Reports are used to track the logistical and financial status of Foreign Military Sales (FMS) cases and represent the official presentation of transactions compiled and distributed throughout the FMS community. These reports provide information on cost, schedule, and performance of FMS cases. Reports are generated periodically to ensure that the FMS community adheres to the reconciliation and closure requirements. Analysis of the reports generated helps to ensure the effective stewardship of purchaser funds, in addition, to many other benefits gained as a result of periodic and accurate reports.

The following serves as a general categorization of reporting functions by organization:

A7.C5.2.1. The Implementing Agency (IA) prepares the quarterly “DSCA Case Closure Status Report, the quarterly DSCA Performance Report (to address performance on a number of metrics), reports on cases analyzed for transitioning from interim (‘2’) to final (‘3’) closure types and reviews, analyzes and takes action based on reports.

A7.C5.2.2. DSCA publishes, updates, and disseminates policies on reports and consolidated case closure statistical reports.

A7.C5.2.3. Defense Finance and Accounting Service – Indianapolis (DFAS-IN) provides input to the IAs for the quarterly "DSCA Case Closure Status Report," closure statistical reports and accounting reports as prescribed in the Department of Defense Financial Management Regulation (DoD FMR) Volume 15 and the SAMM. In addition, DFAS-IN maintains the Case Closure Suspense Account (CCSA) and provides CCSA Statements.

A7.C5.3.1. Defense Security Cooperation Agency Quarterly Case Closure Report. The DSCA Quarterly Case Closure Status report tracks closure objectives, actual closure progress during each quarter of a given fiscal year; resource allocations to the closure function, when available; the number of Accelerated Case Closure (ACC) cases not closed after more than two years supply complete, and the number of cases to remain open based on the Foreign Military Sales (FMS) purchaser's request. Figure A7.C5.F1. is the template for the DSCA Quarterly Case Closure Status report.

A7.C5.4.1. Defense Finance and Accounting Service – Indianapolis (DFAS-IN)is responsible for maintaining the Case Closure Suspense Account (CCSA) at country level. Transactions occurring subsequent to interim closure are processed against each country's respective accounts. Refer to Secton A7.C4.12. for the background and processing requirements related to CCSA. Table A7.C5.T1. is the lexicon for the CCSA statement. Figure A7.C5.F2. is a sample statement.

A7.C5.5.1. Foreign Military Sales (FMS) Administrative surcharge is the funding source for all reporting efforts addressed in this chapter..

A7.C5.6.1. Table A7.C5.T2. lists the primary points of contact (POCs) for active case reconciliation and closure reporting issues.