C9.1.1. There are many key financial functions performed during the life cycle of a Foreign Military Sales (FMS) case. Development of pricing estimates for Letter of Offer and Acceptance (LOA) documents and billing and reporting of Security Assistance (SA) costs incurred and collected are two critical financial functions. This chapter provides an overview of SA policies and procedures for financial management. See DoD 7000.14-R, DoD Financial Management Regulation (FMR), Volume 15, for detailed SA financial policy and procedures.