The Foreign Military Sales (FMS) Trust Fund Administrative Surcharge Account Handbook for the Security Cooperation Organizations (SCOs) is a guide to the SCO budget and financial management processes. It incorporates and supplements guidance contained in the DSCA 5105.38-M, Security Assistance Management Manual (published and available online as the e-SAMM) other Department of Defense (DoD), joint service, military department, and Geographic Combatant Command (GCCMD) references.