Incorporated

Policy changes from this SAMM E-Change memo have been incorporated into the SAMM.

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

5/13/2025

 

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 25-34, Building Partner Capacity Prior Year Adjustment Updates [SAMM E-Change 750]

This memorandum updates Chapter 15 and Chapter 15-Legacy to clarify Prior Year Adjustment requirements. The policy in the attachment is incorporated into the DSCA Security Assistance Management Manual (SAMM) at https://samm.dsca.mil.

If you have any questions concerning this guidance for questions relating to the SAMM, please contact DSCA (Office of Strategy, Plans, and Policy, Execution Policy and Analysis Directorate (SPP/EPA)), dsca.ncr.spp.mbx.epa@mail.mil.

David Ferrari 
Assistant Director 
Strategy, Plans, and Policy

ATTACHMENT : 
SAMM E-Change 750

Attachment: Security Assistance Management Manual E-Change 750

 

  1. Update Chapter 15 per below:

    Current:

    C15.6.1.1. Prior Year Adjustments. Prior Year Adjustment (PYA) requests are submitted to make monetary or Months (MOS) adjustments to BPC cases funded with prior year appropriations. The funds are no longer available for incurring new obligations when an appropriation expires but are still available for recording and adjusting valid obligations for such purposes. Expired funds are available for upward adjustments only in specific situations. The funds cancel and are no longer available for any purpose five years after the funds expire. The Implementing Agency (IA) will submit a PYA Request Package to the DSCA Country Finance Director (CFD), identifying the amount and/or period of performance (POP) changes required, the reason for the additional funds or time, and supporting documentation. A determination by the IA Contracting Officer (KO) and an opinion by the IA's legal counsel are required if additional funds for a procurement action are required.

    C15.6.1.1.1. Prior Year Adjustment Submission for Use of Expired Year Funds. IAs are required to submit PYA Requests to use expired funds for: increases to BPC case Total Case Value (TCV); adjustments within TCV (e.g. increasing one line and decreasing another); Defense Working Capital Fund (DWCF) fact-of-life price increases; and MOS, where applicable. The IA will submit a PYA Request package (see Figure C15.F5.) to the DSCA Country Finance Director (CFD), identifying the amount and/or MOS changes required, the reason for the additional funds or time, and supporting documentation. The IA Contracting Officer determination and the opinion of the IA's legal counsel will be included when funds are needed for procurement actions. IAs will submit the PYA Request package to the DSCA CFD PYA Request mailbox (dsca.ncr.dbo.mbx.prior-year-requests@mail.mil).

    C15.6.1.1.1.1. PYA requests for MOS extensions are not required when:

    C15.6.1.1.1.1.1. The change in MOS for the provision of defense articles is being extended due to delays in delivery;

    C15.6.1.1.1.1.2. The change in MOS for the provision of defense services by USG personnel, funded under the Economy Act, is being extended to a date that is within the period of availability (POA) for obligation of the appropriation that is financing the service; or

    C15.6.1.1.1.1.3. The change in MOS for the provision of defense services, utilizing Cross Fiscal Year (CFY) or Full Operational Capability (FOC) authority by USG personnel funded by DWCF or Project Orders, is being extended to a date that is within the allowable period for the applicable authority.

    Revised:

    C15.6.1.1. Prior Year Adjustments. Prior Year Adjustment (PYA) requests are submitted to make monetary or Months (MOS) adjustments to BPC cases funded with prior year appropriations. The funds are no longer available for incurring new obligations when an appropriation expires but remain available for recording, adjusting, and liquidating obligations properly chargeable to that account. Expired funds are available for upward adjustments only in specific situations, as outlined below (see Section C15.6.1.1.1.). Five years after expiration, the funds are cancelled and no longer available for any purpose. The Implementing Agency (IA) will submit a PYA Request Package to the DSCA Country Finance Director (CFD), identifying the amount and/or MOS changes required, the reason for the additional funds or time, and supporting documentation. A determination by the IA Contracting Officer (KO) and an opinion by the IA's legal counsel are required if additional funds for a procurement action are required.

    C15.6.1.1.1. Prior Year Adjustment Submission for Use of Expired Year Funds. IAs are required to submit PYA Requests to use expired funds for: within scope increases to BPC case Total Case Value (TCV); adjustments within TCV (e.g. increasing one line and decreasing another); Defense Working Capital Fund (DWCF) fact-of-life price increases; and extensions to MOS, where applicable (see Section C15.6.1.1.1.1. for when PYA Requests are not required). The IA will submit a PYA Request package (see Figure C15.F5.) to the DSCA Country Finance Director (CFD), identifying the amount and/or MOS changes required, the reason for the additional funds or time, and supporting documentation. The IA Contracting Officer determination and the opinion of the IA's legal counsel will be included in the request package. IAs will submit the PYA Request package to the DSCA CFD PYA Request mailbox (dsca.ncr.dbo.mbx.prior-year-requests@mail.mil).

    C15.6.1.1.1.1. PYA requests for MOS extensions are not required when:

    C15.6.1.1.1.1.1. The increase in MOS for a procurement articles line is being extended due to delays in delivery and does not impact any training or services lines;

    C15.6.1.1.1.1.2. The increase in MOS for the provision of defense articles, defense services, or training by contractor or USG personnel , funded under the Economy Act, is being extended to a date that is within the period of availability (POA) for obligation of the appropriation that is financing the article, service, or training; or

    C15.6.1.1.1.1.3. The increase in MOS for the provision of defense articles, defense services , or training by contractor or USG personnel is being extended to a date that is within the allowable number of MOS under Cross Fiscal Year (CFY) authority, as applicable.

  2. Update Chapter 15-Legacy per below:

    Current:

    C15-Legacy.6.2.1. Prior Year Adjustments. Prior Year Adjustment (PYA) requests are submitted to make monetary or Months (MOS) adjustments to BPC cases funded with prior year appropriations. The funds are no longer available for incurring new obligations when an appropriation expires but are still available for recording and adjusting valid obligations for such purposes. Expired funds are available for upward adjustments only in specific situations. The funds cancel and are no longer available for any purpose five years after the funds expire. The Implementing Agency (IA) will submit a PYA Request Package to the DSCA Country Finance Director (CFD), identifying the amount and/or period of performance changes required, the reason for the additional funds or time, and supporting documentation. A determination by the IA Contracting Officer and an opinion by the IA's legal counsel are required if additional funds for a procurement action are required.

    C15-Legacy.6.2.1.1. Prior Year Adjustment Submission for Use of Expired Year Funds. IAs are required to submit PYA Requests to use expired funds for: increases to BPC case Total Case Value (TCV); adjustments within TCV (e.g. increasing one line and decreasing another); Defense Working Capital Fund (DWCF) fact-of-life price increases; and MOS, where applicable. The IA will submit a PYA Request package (see Figure C15-Legacy.F6.) to the DSCA CFD, identifying the amount and/or MOS changes required, the reason for the additional funds or time, and supporting documentation. The IA Contracting Officer determination and the opinion of the IA's legal counsel will be included when funds are needed for procurement actions. IAs will submit the PYA Request package to the DSCA CFD PYA Request mailbox (dsca.ncr.dbo.mbx.prior-year-requests@mail.mil).

    C15-Legacy.6.2.1.1.1. PYA requests for MOS extensions are not required when:

    C15-Legacy.6.2.1.1.1.1. The change in MOS for the provision of defense articles is being extended due to delays in delivery;

    C15-Legacy.6.2.1.1.1.2. The change in MOS for the provision of defense services by USG personnel, funded under the Economy Act, is being extended to a date that is within the period of availability (POA) for obligation of the appropriation that is financing the service; or

    C15-Legacy.6.2.1.1.1.3. The change in MOS for the provision of defense services, utilizing Cross Fiscal Year (CFY) or Full Operational Capability (FOC) authority by USG personnel funded by DWCF or Project Orders, is being extended to a date that is within the allowable period for the applicable authority.

    Revised:

    C15-Legacy.6.2.1. Prior Year Adjustments. Prior Year Adjustment (PYA) requests are submitted to make monetary or Months (MOS) adjustments to BPC cases funded with prior year appropriations. The funds are no longer available for incurring new obligations when an appropriation expires but remain available for recording, adjusting, and liquidating obligations properly chargeable to that account. Expired funds are available for upward adjustments only in specific situations, as outlined below (see Section C15-Legacy.6.2.1.1.). Five years after expiration, the funds are cancelled and no longer available for any purpose. The Implementing Agency (IA) will submit a PYA Request Package to the DSCA Country Finance Director (CFD), identifying the amount and/or MOS changes required, the reason for the additional funds or time, and supporting documentation. A determination by the IA Contracting Officer and an opinion by the IA's legal counsel are required if additional funds for a procurement action are required.

    C15-Legacy.6.2.1.1. Prior Year Adjustment Submission for Use of Expired Year Funds. IAs are required to submit PYA Requests to use expired funds for: within scope increases to BPC case Total Case Value (TCV); adjustments within TCV (e.g. increasing one line and decreasing another); Defense Working Capital Fund (DWCF) fact-of-life price increases; and extensions to MOS, where applicable (see Section C15-Legacy.6.2.1.1.1. for when PYA Requests are not required). The IA will submit a PYA Request package (see Figure C15-Legacy.F6.) to the DSCA CFD, identifying the amount and/or MOS changes required, the reason for the additional funds or time, and supporting documentation. The IA Contracting Officer (KO) determination and the opinion of the IA's legal counsel will be included in the request package. IAs will submit the PYA Request package to the DSCA CFD PYA Request mailbox (dsca.ncr.dbo.mbx.prior-year-requests@mail.mil).

    C15-Legacy.6.2.1.1.1. PYA requests for MOS extensions are not required when:

    C15-Legacy.6.2.1.1.1.1. The increase in MOS for a procurement articles line is being extended due to delays in delivery and does not impact any training or services lines;

    C15-Legacy.6.2.1.1.1.2. The increase in MOS for the provision of defense articles, defense services, or training by contractor or USG personnel , funded under the Economy Act, is being extended to a date that is within the period of availability (POA) for obligation of the appropriation that is financing the article, service, or training; or

    C15-Legacy.6.2.1.1.1.3. The increase in MOS for the provision of defense articles, defense services, or training by contractor or USG personnel is being extended to a date that is within the allowable number of MOS under Cross Fiscal Year (CFY) authority, as applicable.