Incorporated
Policy changes from this SAMM E-Change memo have been incorporated into the SAMM.
This policy memo supersedes the two-year guidance for code ZC issued in DSCA 24-65.

DEFENSE SECURITY COOPERATION AGENCY
2800 DEFENSE PENTAGON
WASHINGTON, D.C. 20301-2800
5/18/2026
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, SECURITY COOPERATION ACCOUNTING DIRECTORATE, 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 Policy Memorandum 26-81, Revision of Semi-Permanent Program Code "ZC" for 10 U.S.C. Section 333, Foreign Security Forces: Authority to Build Capacity, to Track Funding Beginning in Fiscal Year 2026 to Support the Building Partner Capacity Long Term Solution [SAMM E-Change 851]
The semi-permanent program code "ZC," originally a contingent code for tracking two year Operation and Maintenance (O&M) funds, is revised to track one-year O&M funds appropriated for European Capacity Building in the Consolidated Appropriations Act for Fiscal Year (FY) 2026 (Public Law (P.L.) 119-75) that will be executed under the authority of 10 U.S.C. 333 (Section 333) ("Foreign Security Forces: Authority to Build Capacity") . The program code supports the Building Partner Capacity Long Term Solution. The policy in the attachment is incorporated into the DSCA SAMM at https://samm.dsca.mil.
Instructions for preparation of "ZC" Letter of Offer and Acceptance (LOA) documents are located in the SAMM, Chapter 15. Standard notes applicable to Building Partner Capacity (BPC) programs are found in the SAMM, Appendix 6, LOA Notes Listing. Funding associated with "ZC" LOAs will be fully expended, and cases will be reconciled and closed two months before the funds' cancellation date.
This policy memo supersedes the two-year guidance for code ZC issued in DSCA Policy Memo 24-65.
If you have any questions concerning this guidance or for general questions about the SAMM, please contact DSCA (Office of Strategy, Plans, and Policy, Execution Policy and Analysis Directorate (SPP/EPA)) at dsca.ncr.spp.mbx.epa@mail.mil.
If you have any questions concerning this guidance or for general questions about the SAMM, please contact DSCA (Office of Strategy, Plans, and Policy, Execution Policy and Analysis Directorate (SPP/EPA)) at dsca.ncr.spp.mbx.epa@mail.mil.
Hussam Bader
Acting Assistant Director
Strategy, Plans, and Policy
ATTACHMENT :
As stated
Attachment: SAMM E-Change 851 - Updates to Table C4.T2B. and Table AP8.T2.
The SAMM Table C4.T2B., Security Cooperation (SC) Customer and Regional Codes and FMS Eligibility (DSCA/DFAS Reserved), is updated as follows:
Organization | FMS | Combatant | Regional | FMS/AECA | Accel. Case |
|---|---|---|---|---|---|
Section 333 of Title 10, United States Code One-Year Funds, European Capacity Building, FY 2026 and subsequent years until exhausted | ZC | NR | NR | AECA Only | No |
The SAMM Table AP8.T2., Building Partnership Capacity (BPC) Programs and Authorities, Table "Section 333 - Foreign Security Forces: Authority to Build Capacity" is updated as follows:
Program Code | Program Authority | Purpose | Fund Source (DoD or FAA Sec 632(b) MOA) | Appropriation Authority | Appropriation Account | Funds Availability | Funds Cancel on September 30 of: |
|---|---|---|---|---|---|---|---|
ZC | 10 U.S.C. Sec. 333 | Build the capacity of foreign security forces per the functional capabilities listed in 10 USC Section 333 | 97 XX/XX 0100 | Yearly Appropriation Public Laws | FYXX/XX (One-Year O&M) | Fiscal year after appropriation authority | Five years after period of availability ends |
97 26 0100 | FY26 (One-Year O&M) | 2026 | 2031 | ||||