DEFENSE SECURITY COOPERATION AGENCY
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 OF INDIANAPOLIS, DEFENSE FINANCE AND ACCOUNTING SERVICE
DIRECTOR, DEFENSE INFORMATION SYSTEMS AGENCY DIRECTOR, DEFENSE LOGISTICS AGENCY
DIRECTOR, DEFENSE LOGISTICS INFORMATION SERVICE
DIRECTOR, DEFENSE REUTILIZATION AND MARKETING SERVICE
DIRECTOR, DEFENSE THREAT REDUCTION AGENCY
DIRECTOR, NATIONAL GEOSPATIAL INTELLIGENCE AGENCY
DEPUTY DIRECTOR FOR INFORMATION ASSURANCE, NATIONAL SECURITY AGENCY
DIRECTOR, MISSILE DEFENSE AGENCY
Closure of Building Partner Capability (BPC) Transportation Accounts, Defense Security Cooperation Agency (DSCA) Policy Memo 20-66, ESAMM Change 502
- DoD Financial Management Regulation (FMR), Volume 15, Chapter 3
- DoD Financial Management Regulation (FMR), Volume 3, Chapter 10
- Prior Year Adjustment Requests for Building Partner Capacity (BPC) Cases, DSCA Policy 19-03
- DoD Appropriated Building Partner Capacity (BPC) Accounting Interim Solution, DSCA Policy 20-47
This memorandum provides guidance on closing a BPC transportation account after all funds within an account have cancelled.
BPC transportation surcharge accounts were established to pay for transportation in support of specific BPC programs and authorities. Because there may be multiple appropriations that are used throughout the life of a program/authority, a BPC transportation account may be comprised of multiple appropriations. Funds transferred to a BPC transportation account via the authority of the Economy Act are subject to the same fiscal limitations that are contained within the appropriation from which the shipment orders are funded. Therefore, in accordance with fiscal law requirements, when the appropriations within a BPC transportation account have cancelled, the unexpended funds must be returned to the U.S. Treasury.
To ensure funds are returned per reference (b), DSCA, in concert with the Defense Financial Accounting Service's (DFAS) Security Cooperation Accounting (SCA), will close BPC transportation accounts when all appropriations within the specific transportation account have cancelled. Implementing Agencies must submit to DSCA program managers either a request for current year transportation funds or a prior year adjustment, reference (c), to obtain current year funds to pay valid bills submitted after funds have cancelled in the applicable BPC transportation account.
DSCA will provide DFAS SCA a memo authorizing DFAS to deposit all unliquidated balances into the specific Miscellaneous Receipts account of the U.S. Treasury, citing the appropriation/limit, and subsequently close the applicable transportation account.
My action officer in DBO/FPA is Ms. Jeneen Caldwell, firstname.lastname@example.org, 703-697-8923.
Chief Financial Officer
ESAMM Change 502
Chapter 15 Update
Add Section C220.127.116.11.
C18.104.22.168. BPC Transportation Accounts. Funds in specific BPC transportation accounts are available until the appropriations within the account have cancelled. These accounts will be closed and all unused funds returned to the U.S. Treasury Miscellaneous Receipts. The IA must request current year funds to pay all valid bills that would have been applied to the account.