Incorporated
Policy changes from this SAMM E-Change memo have been incorporated into the SAMM.
 | DEFENSE SECURITY COOPERATION AGENCY |
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1/20/2023
MEMORANDUM FOR :
DEPUTY UNDER SECRETARY OF THE AIR FORCE FOR INTERNATIONAL AFFAIRS
DEPUTY ASSISTANT SECRETARY OF THE ARMY FOR DEFENSE EXPORTS AND COOPERATION
DEPUTY ASSISTANT SECRETARY OF THE NAVY FOR INTERNATIONAL PROGRAMS
DIRECTOR, DEFENSE CONTRACT MANAGEMENT AGENCY
DIRECTOR, DEFENSE INFORMATION SYSTEMS AGENCY
DIRECTOR, DEFENSE LOGISTICS AGENCY
DIRECTOR, DEFENSE THREAT REDUCTION AGENCY
DIRECTOR, MISSILE DEFENSE AGENCY
DIRECTOR, NATIONAL GEOSPATIAL-INTELLIGENCE AGENCY
DIRECTOR FOR SECURITY ASSISTANCE, DEFENSE FINANCE AND ACCOUNTING SERVICE - INDIANAPOLIS OPERATIONS
DIRECTOR OF CYBERSECURITY DIRECTORATE AND DEPUTY NATIONAL MANAGER FOR NATIONAL SECURITY SYSTEMS, NATIONAL SECURITY AGENCY
SUBJECT :
Defense Security Cooperation Agency Policy Memorandum 22-96, Descriptive Language Update for Unliquidated Obligations [SAMM E-Change 617]
This memorandum updates Appendix 7 of the Security Assistance Management Manual (SAMM) with additional descriptive language pertaining to types of activity that may be classified as Unliquidated Obligations (ULOs) when moving a case from Supply/Services Complete (SSC) status to interim/final closure. Effective immediately, ULOs of any type (contractual or miscellaneous/non-contractual) should be considered to fall within the parameters which allow a case to move forward in the Accelerated Case Closure Procedures (ACCP) as outlined in SAMM A7.C3. The policy in the attachment is incorporated into the DSCA SAMM at https://samm.dsca.mil.
For questions concerning this guidance contact Mr. Sam Malcolm, OBO/FPRE/ FP, samuel.j.malcolm.civ@mail.mil, (202) 603-9088.
J. Aaron Harding
Chief Operating Officer and Chief Financial Officer
Defense Security Cooperation Agency
ATTACHMENT :
As stated
Security Assistance Management Manual E-Change 617
Descriptive Language Update for Unliquidated Obligations
Update SAMM Section A7.C3.3.1:
From:
A7.C3.3.1. ACCP. ACCP is the most comment closure process. The USG goal is to close ACCP cases within 24 months of SSC as indicated in the LOA. The USG goal for training cases is 36 months of SSC. This type of closure allows a case to be closed after SSC, even if there are outstanding ULOs on the case (refer to Section A7.C3.13. for the details). Purchaser funds are placed in a Case Closure Suspense Account (CCSA) pending final resolution of the ULOs. ACCP is voluntary, except for those countries with FMF-funded cases, which require mandatory participation in ACCP for all FMS cases regardless of the funding source. Most countries / international organizations participate, or are automatically included, in the ACCP process. The DSCA (Office of Business Operations, Financial Policy and Regional Execution Directorate) maintains the master list of countries participating in the ACCP program. Refer to Table A7.C3.T1. for a list of participating purchasers. There are two categories of ACCP closure: the standard process, and DSCA-directed force closures. The following are conditions necessary for a case to be closed utilizing ACCP:
To:
A7.C3.3.1. ACCP. ACCP is the most common closure process. The USG goal is to close ACCP cases within 24 months following SSC as indicated in the LOA. The USG goal for training cases is 36 months following SSC. This type of closure allows a case to be closed after SSC, even if there are outstanding ULOs on the case (refer to (refer to Section A7.C3.13. for the details). For the purpose of this process, ULOs can be either contractual or miscellaneous/non-contractual. Purchaser funds are placed in a Case Closure Suspense Account (CCSA) pending final resolution of the ULOs. ACCP is voluntary, except for those countries with FMF-funded cases, which require mandatory participation in ACCP for all FMS cases regardless of the funding source. Most countries / international organizations participate, or are automatically included, in the ACCP process. The DSCA (Office of Business Operations, Financial Policy and Regional Execution Directorate) maintains the master list of countries participating in the ACCP program. Refer to Table A7.C3.T1. for a list of participating purchasers. There are two categories of ACCP closure: the standard process, and DSCA-directed force closures. The following are conditions necessary for a case to be closed utilizing ACCP:
Update SAMM Section: A7.C3.13.1.
From:
A7.C3.13.1. Primary components of the ULO include unbilled amounts for contracts, unsettled indirect costs, such as general and administrative (i.e., overhead), unanticipated accounting transactions, unbilled amounts for reimbursable documents, unreconciled systemic accounting differences and outstanding commitments for contracts involving incentive or award fees.
To:
A7.C3.13.1. Primary components of the ULO include unbilled amounts for contracts, miscellaneous/non-contractual obligations, unsettled indirect costs, such as general and administrative (i.e. overhead), unanticipated accounting transactions, unbilled amounts for reimbursable documents, unreconciled systemic accounting differences, and outstanding commitments for contracts involving incentive or award fees.