Incorporated
Policy changes from this SAMM E-Change memo have been incorporated into the SAMM.
This memo references DSCA 25-97.
DEFENSE SECURITY COOPERATION AGENCY
2800 DEFENSE PENTAGON
WASHINGTON, D.C. 20301-2800
3/4/2026
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 25-107, Policy Update to Amend Case Closure Analysis and Reporting Responsibilities [SAMM E-Change 797]
REFERENCE :
- Defense Security Cooperation Agency, Policy Memorandum 25-97 "Prioritization of Case Closure Activities," dated Jan 07, 2026
This memorandum updates the Security Assistance Management Manual (SAMM) to revise responsibilities for setting annual case closure goals for cases implemented in fiscal years (FY) 2017 and prior. As outlined in reference (a), these cases need to be final closed no later than September 30, 2027. DSCA will communicate annual case closure goals to the Implementing Agencies (IA) and the Defense Finance and Accounting Service within the first thirty (30) days of each new FY. Additionally, and through the end of FY 2027, DSCA will provide each IA a list of Foreign Military Sales cases for closure at the start of each quarter. Cases selected for closure will be based upon the need to meet audit objectives, as well cases requested by the partner nation for closure.
If you have questions on this memorandum, please contact the 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 the 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
ATTACHMENT :
SAMM E-Change 797 - Policy Update to Amend Case Closure Analysis and Reporting Responsibilities
Security Assistance Management Manual E-Change 797
Policy Update to Amend Case Closure Analysis and Reporting Responsibilities
Update SAMM Section C16.3.21.1:
Current:
C16.3.21.1. Foreign Military Sales Community Fiscal Year Case Certification and Closure Goals and Objectives. To ensure that closure remains an utmost priority and that appropriate resources are allocated, the IAs establish their case certification goals and objectives by analyzing open total/SSC case inventory, the number of cases that became SSC during the past year, available resources, and the number of ACCP cases already greater than, or otherwise becoming, two years SSC. Case certification and closure goals should be established that attempt to control the growth and aging of SSC and Interim Closure inventories. Resources should be requested to control growth and aging. The IAs are required to provide both first time closure and interim to final case certification goals to the DSCA (OBO/FPRE/FP) on an annual basis no later than the last business day in October. DFAS-IN is required to provide both first time closure and interim to final case closure goals to the DSCA (OBO/FPRE/FP) on an annual basis no later than the last business day in November.
Revised:
C16.3.21.1. Foreign Military Sales Community Fiscal Year Case Certification and Closure Goals and Objectives. To ensure that closure remains an utmost priority, and that appropriate resources are allocated, DSCA will the IAs establish their case certification goals and objectives for the IAs by analyzing open total/SSC case inventory, the number of cases that became SSC during the past year, available resources, and audit readiness requirements. the number of ACCP cases already greater than, or otherwise becoming, two years SSC. Case certification and closure These goals should be established that attempt are intended to control the growth and aging of SSC and Interim Closure interim closed inventories and strengthen audit readiness. Additional Rresources should may be requested to control growth and aging of older cases in need of closure. The IAs are required to DSCA will provide to the IAs and DFAS both first time closure and interim to final case closure certification goals to the via policy memorandum within the first thirty (30) days of each new fiscal year. DSCA (OBO/FPRE/FP) on an annual basis no later than the last business day in October. DFAS-IN is required to provide both first time closure and interim to final case closure goals to the DSCA (OBO/FPRE/FP) on an annual basis no later than the last business day in November.