An Analysis of the Planning, Programming and Budgeting System (PPBS) Processes of the Military Services Within the Department of Defense


Book Description

This thesis analyzes the current Planning, Programming and Budgeting System (PPBS) processes used in the military services. It will provide an upbasis for further study of PPBS. The thesis provides an overview of the PPBS at the Department of Defense level and describes the practices in place for the service. In each chapter there is an examination of the PPBS organization or corporate structure for the respective service. Additionally, each chapter examines the planning phase processes to develop the programming guidance. Next is a description of the Program Objectives Memorandum (POM) development and Budget Estimate Submission (BES) formulation. Following description of the practices for each of the services, there is a comparison. The comparison revealed two different methods being used by the services. The Army uses a decentralized approach for all inputs to the different processes. The Navy uses a decentralized approach for only the BES inputs and the Air Force uses a decentralized approach for only the POM input. The Marine Corps uses a centralized approach for all inputs. A centralized approach for review is used by all services, but at differing levels.
















A Comparison of Planning, Programming, and Budgeting System and Zero Based Budgeting


Book Description

The Planning, Programming, and Budgeting System (PPBS) is the process used to determine allocation and resource requirements for the Department of Defense. The system was designed to support a multiyear force and financial plan and reconcile the differences between requirements and funds, while providing due process for all the services to allocate resources in support of the objectives most critical for carrying out the National Military Strategy. The principal objectives of Zero-Based Budgeting (ZBB) are to involve managers at all levels in the budget process; to justify the resource requirements for existing activities as well as for new initiatives; and to focus the process on decision packages with alternative funding levels--minimum levels, current levels and enhanced levels. This study will compare PPBS and ZBB to show how both systems work.




Budgeting, Financial Management, and Acquisition Reform in the U.S. Department of Defense


Book Description

In this book we introduce the basics of the federal budget process, provide an historical background on the foundation and development of the budget process, indicate how defense spending may be measured and how it impacts the economy, describe and analyze how Planning, Programming, Budgeting, and Execution System (PPBES) operates and should function to produce the annual defense budget proposal to Congress, analyze the role of Congress in debating and deciding on defense appropriations and the politics of the budgetary process including the use of supplemental appropriations to fund national defense, analyze budget execution dynamics, identify the principal participants in the defense budget process in the Pentagon and military commands, assess federal and Department of Defense (DoD) financial management and business process challenges and issues, and describe the processes used to resource acquisition of defense war fighting assets, including reforms in acquisition and linkages between PPBES and the defense acquisition process.




A Comparison of Planning, Programming and Budgeting System (PPBS) Practices of the Military Departments


Book Description

This thesis examines the Planning, Programming and Budgeting System (PPBS) practices currently in place in the military departments of the Department of Defense. The thesis provides an overview of the PPBS at the Department of Defense level and then describes the current practices of the Departments of the Army, Navy (excluding the Marine Corps) and Air Force. In each chapter, there is first an examination of the PPBS organization of the respective department. Next, there is a focus on the conduct of the programming phase of the PPBS after delivery of the Defense Planning Guidance. Finally, there is a description of the budget phase, ending with the delivery of the approved Budget Estimate Submissions to the Office of the Secretary of Defense. After descriptions of the practices of each of the departments, there is a comparison of the programming phase practices and a comparison of the budgeting phase practices. The thesis does not examine the practices of the military departments in the planning phase as the planning phase is primarilary a Department of Defense function.




Planning Within the Planning, Programming, and Budget Process


Book Description

This thesis evaluates the Planning Phase of the Planning, Programming, and Budgeting System (PPBS) used in the Department of Defense (DOD). The evaluation includes the evolution of the PPBS and the participants in the Planning Phase used in the DOD budget process. Conclusions drawn are that the Planning Phase of PPBS is the least studied or understood of all the Department of Defense budgeting system phases. Also, public opinion, the intelligence services, and the final budget can cause the National Security Council (NSC) and the Joint Chiefs of Staff (JCS) to modify their planning, but the major influence is the NSC and JCS appraisal of the enemy threat and assets needed to ensure national security.