While working with Operation and Maintenance Army (OMA) and the Foreign Military Sales (FMS) programs I've that both programs can be structured and developed to provide the resource manager with the complete posture for resources needed to accomplish the mission. Each program currently has a different planning, programming and budgeting cycle. Another difference is OMA is a one year appropriation while FMS is based on cash sales to foreign customers from previous years. OMA is provided resources based on assigned manpower spaces while the FMS program is funded using workyears of effort to complete a foreign cae sale. The FMS program is included in the OMA program budget as a reimbursable expense. They both are allotted one year to spend their allocated amounts, but the FMS program is allowed to carry over into future years and be reused, whereas the OMA program is not. Major commands that have both OMA and FMS funding are usually primarily OMA funded.