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


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


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