Attachment: Security Assistance Management Manual E-Change 855 
TITLE 22 FOREIGN MILITARY SALES CLOSURE ADJUSTMENT

1. Add Section C16.2.17.

   C16.2.17. Title 22 Foreign Military Sales Closure Adjustment. There may be instances where an IA, despite best efforts, is unable to fully reconcile a case using established procedures in preparation for case closure (e.g. irreconcilable discrepancies between systems, etc.). In these instances, and after all other options have been exhausted, the IA must submit a memorandum for record (MFR) (signed by a representative at or above GS-15 level) for a closure adjustment to reconcile the case before a case closure certificate can be submitted. The MFR should be coordinated with the appropriate DSCA (Office of Business Operations, Financial Policy & Regional Execution Directorate (OBO/FPRE)) Country Finance Director (CFD) in advance of formally submitting the closure adjustment request to the DSCA case closure team via the DSCA Case Closure Tool (DoW CAC Holders Only). See Figure C16.F1. for the MFR. Upon receipt, DSCA (Office of Business Operations, Financial Policy and Regional Execution Directorate, Financial Analysis and Compliance Division (OBO/FPRE/FAC)) will route the MFR for review and approval to the appropriate offices within DSCA. If approved, the MFR will be signed by DSCA (OBO/FPRE/FAC), returned to the IA and DSCA (OBO/FPRE/FAC) will further forward the approved Closure Adjustment Package to DFAS-IN at dfas.indianapolis-in.jax.mbx.dfas-in-sca-ccci@mail.mil to process in DIFS. If not approved, DSCA (OBO/FPRE/FAC) will return the MFR to the IA for additional revision(s). Once the closure adjustment has been processed by DFAS, the IA will complete a Case Closure Certificate in line with Section C16.3.8.

2. Add Figure C16.F1. as follows; renumber existing C16.F1 as F2.:

   Figure C16.F1. Title 22 Foreign Military Sales Closure Adjustment Memorandum for Record

   Notes: This Memorandum for Record (MFR) documents the submission of information required to submit a Title 22 Foreign Military Sales Letter of Offer and Acceptance (LOA) (also known as an FMS case) for closure adjustment.

   Implementing Agency Letterhead DD MMM YYYY   Subject: Title 22 Foreign Military Sales Closure Adjustment Memorandum for Record From: Implementing Agency (IA) To: DSCA Office of Business Operations (OBO)   Iten # Item Information and Actions Taken 1 Date [## MON YEAR] 2 Security Cooperation Customer Code/IA/FMS Case Designator [XX-X-XXX] 3 Net Case Value [current value required to liquidate all obligations/expenditures] 4 Issue of Concern [be as descriptive as possible] 5 Documentation of Reconciliation Attempt [description of actions taken to demonstrate how the case has been reconciled among relevant systems (e.g. contracting, disbursing, etc.), date of reconciliation, corrective next steps (e.g. internal control implementation) etc. with documentation attached] 6 Total Out-of-Balance (if applicable) [$----, system (s) where reconciliation challenges are occurring] 7 System Adjustments required to balance case [provide description of adjustments] 8 Transaction documents are attached [Yes/no] [If documents are not attached, provide explanation] 9 IA point of contact (POC) [Name, email, phone number]         From IA POC: [Typed name]       Signature Block

   To be filled out by DSCA       Received by DSCA OBO POC: [Typed name]     Approved by OBO POC: [Typed name]   Signature Block   Signature Block