Skip to main content    

                                - Search 

                                - Home
                                - About DSCA                                   - Mission, Vision, Values
                                  - Offices and Directorates
                                  - Leadership                                     - Mr. James Hursch
                                    - Mr. Michael F. Miller
                                    - Chief Master Sergeant Mikael “Mack” Sundin
                                    - Mr. J. Aaron Harding
                                    - Mr. Robert Helfant
                                    - Mr. Alan G. Gorowitz
                                    - Mr. David Ferrari
                                    - Ms. Heather Meyer
                                    - Dr. Celeste Ward Gventer
                                  - Employment
                                  - Contact Us
                                  - DSCA 50th Anniversary                                     - Security Cooperation History
                                    - Defense Trade and Arms Transfers
                                    - Humanitarian Assistance and Disaster Relief
                                    - Institutional Capacity Building
                                    - International Military Training & Education Programs
                                    - DSCU: Academic Center for Security Cooperation
                                    - DSCA’S COMPONENTS AND THE DOD REGIONAL CENTERS
                                    - The Security Cooperation Enterprise
                                    - DSCA Historical Timeline
                                - Press & Media                                   - Major Arms Sales
                                - E-SAMM
                                - Programs                                   - Defense Trade and Arms Transfers                                     - Foreign Military Sales
                                    - Foreign Military Financing
                                    - Excess Defense Articles
                                  - Golden Sentry End Use Monitoring
                                  - Global Train and Equip                                     - Section 333 Authority to Build Capacity
                                    - Section 1263 Indo-Pacific Maritime Security Initiative (MSI)
                                  - Institutional Capacity Building                                     - Government Civilian Ministerial Advising Deployment Opportunities
                                    - Defense Institute of International Legal Studies (DIILS)
                                    - DOD Regional Centers
                                    - Partner Outreach and Collaboration Support
                                    - Institute for Security Governance
                                  - International Education & Training                                     - Combating Terrorism and Irregular Warfare Fellowship Program (CTIWFP)
                                    - International Military Education & Training
                                  - Humanitarian Assistance                                     - Humanitarian Assistance (HA) Program
                                    - Humanitarian Assistance Transportation Programs (HATP)
                                    - Excess Property (EP) Program
                                    - Humanitarian Mine Action (HMA) Program
                                    - Foreign Disaster Relief (FDR)
                                - Resources                                   - Publications
                                  - SC Stakeholders
                                  - Foreign Military Sales FAQ
                                  - Trade Shows
                                  - Reports
                                - Videos 

# The Foreign Military Sales Trust Fund Administrative Surcharge Account Handbook for the Security Cooperation Organization (SCO)

### Purpose

This Handbook incorporates and supplements policy and procedures contained in the DSCA 5105.38-M, Security Assistance Management Manual (published and available online as the e-SAMM) and other important DoD regulations, such as the Financial Management Regulation (FMR), 7000.14-R. Chapter 15 of the FMR specifically addresses policies and procedures for Security Assistance. This handbook provides the Geographic Combatant Command (GCCMD), Senior Defense Official/Defense Attaché (SDO/DATT), SCO Chief, and SCO Budget Officer a compilation of policies, concepts, definitions, and procedures relevant to the financial management of security cooperation related funds used to support SCO operations.

### Chapter List

Title Page

Preface

Table of Contents

Chapter 1 - Introduction

Chapter 2 - Types of Funds

Chapter 3 - The Budget Process

Chapter 4 - Utilization of Funds

Chapter 5 - SCO Budget Preparation

Chapter 6 - International Cooperative Administrative Support Service

Chapter 7 - Management Internal Controls

Appendix A - Acronyms

Appendix B - Offshore Vehicle Purchase of SCO Vehicles

Appendix C - Reference List

## Breadcrumb

-                   Home              
-                   The Foreign Military Sales Trust Fund Administrative Surcharge Account Handbook for the Security Cooperation Organization (SCO)              

## Call to action2

## Learn More About Us.

Click Here

#### Follow Us On Social Media

                            - *linkedin*
                            - *youtube*
                            - *vimeo*
                            - *RSS*

## About DSCA

Mission, Vision, ValuesLeadershipDirectories and Divisions

Press & MediaMajor Arms Sales

#### E-SAMM

## Programs

Civilian Harm MitigationDefense Trade and Arms TransfersGolden Sentry End Use MonitoringGlobal Train & EquipInstitutional Capacity BuildingInternational Education & TrainingHumanitarian Assistance

## Resources

PublicationsSC StakeholdersForeign Military Sales FAQTrade Shows

## Defense Security Cooperation Agency

Contact UsFor DSCA Public Affairs Queries

## Subfooter

-  Accessibility/Section 508 
-  External Link Disclaimer 
-  Privacy & Security 
-  USA.gov 
-  DoDIG Hotline 
-  FOIA 
-  No Fear Act 
-  EEO