Two main principles guide NAMSA's finances. First NAMSA works on a no profit, no loss basis, even if using commercial business processes in many of its dealings. Second, costs incurred in the support of a weapon system are passed only to the customers using that system, in accordance with the first principle. To achieve this, NAMSA’s finances are organised in terms of specific projects or programmes.

NAMSA works with two types of budget – one type for operational activities and another for administrative activities.

Operational budgets normally contain credits for the creation, increase, modification and repair of stocks and equipment, for the purchase of supplies, for indirect services and to cover corresponding transportation costs.

Administrative budgets normally contain credits for expenditure resulting from the internal functioning of NAMSA, such as salaries, recurring expenditure for utilities, building maintenance and other operating costs, and capital expenditure for IT equipment.

Each country participating in a Programme contributes to the administrative costs according to an approved administrative cost-sharing formula agreed by the participants.

Following a North Atlantic Council decision, NAMSA is in the process of implementing the International Public Sector Accounting Standards (IPSAS).

NAMSA’s financial accounts and practices are subject to regular review by internal auditors and the International Board of Auditors for NATO (IBAN).

For further information please contact the Finance Division.

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