DEFENSE SECURITY COOPERATION AGENCY
2800 DEFENSE PENTAGON
WASHINGTON, D.C. 20301-2800

9/24/2026

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 Agency Policy Memorandum 26-90, Transition of Financial Management Guidance to the Security Assistance Management Manual (SAMM) Appendix 10 [SAMM E-Change 858]

REFERENCE :

1. Public Law 118-159 (NDAA 2025)

This memorandum establishes the policy for the relocation of the overall information from the Department of War Financial Management Regulation (DoW FMR), DoW 7000.14-R, Volume 15 to the newly created Appendix 10 of the Security Assistance Management Manual (SAMM), titled "Security Cooperation Financial Management Regulations". The policy in the attachment is incorporated into the DSCA SAMM at https://samm.dsca.mil.

In support of the Department's broader modernization strategy and to comply with the reference above, the Office of the Under Secretary of War (Comptroller) (OUSW(C) is restructuring the DoW FMR to focus solely on high-level financial and accounting policy. As part of this effort, the overall content of DoW FMR Volume 15 will be moved to SAMM Appendix 10 to serve as a comprehensive companion document. After the content has been transferred directly from the DoW FMR, internal references and links within the appendix will require ongoing validation. Existing SAMM links to DoW FMR will be updated after review and updated as spot-changes to the manual.

If you have questions on this memorandum, please contact DSCA (Office of Business Operations, Financial Policy & Regional Execution Directorate, Financial Policy Division (OBO/FPRE/FP)) at dsca.ncr.obo.list.fpre-fp@mail.mil. Please reference the DSCA policy number and memorandum subject. 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.

Brian T. Watford 
Acting Chief Operating Officer and Chief Financial Officer 
Defense Security Cooperation Agency

ATTACHMENT : 
SAMM E-Change 858 - Defense Security Cooperation Agency Policy Memorandum 26-90, Transition of Financial Management Procedural Guidance to the Security Assistance Management Manual (SAMM) Appendix 10