Incorporated
Policy changes from this SAMM E-Change memo have been incorporated into the SAMM.
DEFENSE SECURITY COOPERATION AGENCY
2800 DEFENSE PENTAGON
WASHINGTON, D.C. 20301-2800
3/30/2026
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 (DSCA) Memorandum 26-04, Lease Material Return Notification, [SAMM E-Change 802]
This policy memorandum updates Chapter 16 of the Security Assistance Management Manual (SAMM) to ensure the proper recording in the Defense Security Assistance Management System (DSAMS) of returned defense articles that were leased to foreign partners under section 61 of the Arms Export Control Act, as amended. The policy update establishes the detailed procedural steps and responsibilities for documenting the return of leased articles, initiating financial reconciliation, and formally closing the lease agreement.
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 :
Security Assistance Management Manual (SAMM), E-Change 802
Security Assistance Management Manual E-Change 802
DSCA Memorandum 26-04, Lease Material Return Notification
Update SAMM Section C16.3.19.1.2.:
From:
C16.3.19.1.2. Upon return of the items to USG custody, the IA posts the item Actual Return Date for each Lease Line in DSAMS. The IA is responsible for entering the Actual Return Dates to both the Lease Line window and the Lease Detail window (when all lines have been returned). When all required data has been entered, DSAMS automatically notifies DFAS-IN that the lease is ready for closure. DFAS-IN will reconcile the financial information and close the lease in DIFS if all rental payments and related costs are collected.
To:
C16.3.19.1.2. Upon return of the items to USG custody, the IA posts the item Actual Return Date for each Lease Line in DSAMS. The IA is responsible for entering the Actual Return Dates to both the Lease Line window and the Lease Detail window (when all lines have been returned). When all required data has been entered, the IA must notify DFAS-IN via an email to the closure mailbox dfas.indianapolis-in.jax.mbx.dfas-in-sca-ccci@mail.mil that the Lease Material Returned Milestone (LSERET) has been posted in DSAMS. DFAS-IN will reconcile the financial information, issue the closure certificate, and close the lease in DIFS if all rental payments and related costs are collected.