Chapter 14, Forecasting, Programming, Budgeting, and Audits, provides guidelines for how DSCA anticipates future activities and revenue by forecasting future sales agreements; formulates and approve the Planning, Programming, Budgeting, and Execution (PPBE) of Foreign Military Sales (FMS) Administrative Funds and Foreign Military Financing (FMF) Administrative Funds; and complies with, General Accounting Office (GAO) and DoD Inspector General (DoDIG) audits concerning security cooperation programs.