The Budget Estimate Submission (BES) is the two-year DoD component’s budget submissions to the Office of the Secretary of Defense (OSD) showing budget requirements for inclusion in the DoD budget during the Planning, Programming, Budgeting, and Execution (PPBE) process.

The DoD components prepare their combined Program Objectives Memorandum (POM) and Budget Estimate Submission (BES). The POM and BES update the Future Years Defense Program (FYDP). The BES covers two years (such as FY 12 and FY 13).  Changes to the POM are known as Fact of Life Changes (FoLCs), while changes to the BES are known as Change Proposals (CPs).

Budget Preparation Schedule

• 1st Monday of February: Presidents Budget due to Congress
• February: Future Year Defense Program (FYDP) Updated
• April: DoD Send Defense Planning Guidance (DPG) to Services
• 30 July: Services submit Program Objective Memorandum (POM) and Budget Estimate Submission (BES) to OSD, CAPE and OMB for Review (FYDP Updated)
• October – December: Joint OMB-OSD review leading to Resource Management Decision (RMD)
• December: DoD Budget Request sent to Office of Management and Budget (OMB)

AcqTips:

• See Financial Management section

AcqLinks and References:

• [1] Defense Acquisition Guidebook (DAG) – Chapter 1
• DoD Army PPBE Executive Overview
• Procedures and Schedule for FY 10-15 Integrated Program and Budget Review
• DoD 7000.14-R Financial Management Regulation
• DoD Inflation Handbook (2006), Chapter 6.6
• Presentation: Navy Budget PPBE System
• Website: Defense Acquisition Portal – PPBE
• Tutorial: PPBE Overview

Updated: 7/20/2021

Rank: