Rec. 1.d: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, coordinate with the Director of the Defense Security Cooperation Agency to review all applicable criteria for any active Building Partner Capacity programs to determine whether congressional notifications are required when funds are obligated or transferred and, if so, ensure that the congressional notification discloses the use of the Foreign Military Sales Trust Fund until Building Partner Capacity funds are removed from the Foreign Military Sales Trust Fund.