Security Assistance Management Manual (SAMM), E-Change 418
BPC Prior Year Adjustment Request Process

Building Partner Capacity Prior Year Adjustment Request Process

Approval from DSCA/Directorate of Business Operations (DBO) is required for all prior year adjustment (PYA) requests to change a Building Partner Capacity's (BPC) Letter of Offer and Acceptance (LOA) funding, and/or extend the period of performance (PoP) on a line and/or sub-line. Implementing Agencies (IAs) are required to submit requests for increases to the LOA total case value (TCV), adjustments within TCV, Working Capital Fund (WCF) fact of life price increases, and PoP extensions to DSCA/DBO Country Financial Management (CFM) for review and processing. IAs will also submit PYA requests for current year appropriations in order to pay bills from cancelled appropriations. PYA requests are not required for reductions to the TCV (not part of a within case adjustment) or PoP on the LOA.

The PYA process only applies to BPC cases where the appropriation used to fund the case has either expired or cancelled. When an appropriation expires, no new obligations may occur and only adjustments to existing obligations are permissible. Cancelled appropriations are no longer available for any purpose and must be returned to the U.S. Treasury. For Title 22 funded BPC cases, PYA requests are required when either the four-year reprogramming period has lapsed or the funds have cancelled and additional funding is required.

All PYA requests must be completed via an LOA Amendment. As LOA Modifications are automatically implemented, funding can be issued to an IA without DSCA initiating a funds transfer from appropriated accounts to the FMS Trust Fund. To mitigate against this potential audit risk, LOA Modifications are no longer authorized for any of these requests. Below is the process for requesting adjustments.

Requesting Additional Prior Year Funding and/or Period of Performance Extensions

Coordination and Approval 

• Step #1: The IA will complete the PYA request form with all required documentation and submit to the DSCA CFM Prior Year Request mailbox (dsca.ncr.dbo.mbx.prior-year-requests@mail.mil).
• Step #2: The Country Financial Director (CFD) will create a PYA Request Package-which includes the PYA Request Form and supporting documents-prepare a unique case note, and obtain appropriate coordination and concurrence from the DSCA Office of General Counsel (OGC), Financial Policy and Analysis (FPA), Comptroller (CMP), and other DSCA offices, if necessary.
  • NOTE: The PYA Request Package will not be created unless all required documents are received from the IA. The CFD will inform the IA if the documentation is insufficient.
• Step #3: Pending concurrence from DSCA internal stakeholders, the CFD will obtain DBO Business Deputy for CFM or DBO Comptroller signature-depending on the nature of the request-on the PYA approval memorandum.
• Step #4: Within 30 days of receiving the complete PYA Request from the IA, the CFD will inform the IA of DSCA's decision.
  • If approved, the CFD will provide the unique case note and approval memo to the IA and document the approval in a DSAMS case remark.
  • If disapproved, the CFD will inform the IA of DSCA's decision and provide guidance on the way forward.
  • NOTE: If expired year funds are not available then current year funds must be used to fund the requirement. The IA must amend the prior year case to add a unique case note stating funds are not available and reference the amount and current year case funding the expired year bill.
• Step #5: When the IA receives the PYA approval memo, the IA will enter the memo's date as the LOR Receipt Date in DSAMS (LOR Receipt Date starts the processing clock for LOA document development), add the required notes and other information required to complete the document, and submit the document to Case Writing Division (CWD) for further processing. The IA must include the DSCA approval memo when submitting the draft Amendment package to CWD. The IA will retain all supporting documentation in accordance with document retention requirements.

Security Assistance Management Manual (SAMM), E-Change 418

Update of Security Assistance Management Manual (SAMM) Chapter 15
Prior Year Adjustment Requests for Building Partner Capacity (BPC) Cases

Add the following new section to Chapter 15:

C15.5.3.6. Prior Year Adjustment (PYA) Requests

C15.5.3.6.1. PYA requests are submitted to make adjustments to BPC LOAs funded with prior year appropriations. When an appropriation expires, the funds are no longer available for incurring new obligations, but are still available for recording, adjusting, and liquidating valid obligations for such purposes. Expired funds are available for upward adjustments only in specific situations. Once the expiration period lapses, the funds cancel and are no longer available for any purpose.

C15.5.3.6.1.1. If expired funds are not available for PYA requests then current year funds must be used to fund the requirement. Current year funds are also required for requests to pay bills from cancelled appropriations.

C15.5.3.6.2. Approval from DSCA is required for all PYA requests. DBO Comptroller (CMP) approves all funding requests which increase the total case value (TCV) of the LOA and DBO Business Deputy for Country Financial Management (CFM) approves all adjustment requests within the TCV of the LOA and PoP extensions.

C15.5.3.6.3. IAs are required to submit PYA requests for increases to BPC LOA total case value (TCV), adjustments within TCV, Working Capital Fund (WCF) fact of life price increases, and PoP extensions to DSCA. IAs will complete the PYA request form with all required documentation and submit to the DSCA CFM Prior Year Adjustment Request mailbox (dsca.ncr.dbo.mbx.prior-year-requests@mail.mil).

C15.5.3.6.3.1. PYA requests are required to request current year appropriations to pay cancelled year appropriation bills.

C15.5.3.6.3.2. A reductions to the TCV or PoP does not require a PYA request, unless the reduction is part of an adjustment within TCV.