The Execution Phase is the real-world application of the Planning, Programming, Budgeting, and Execution (PPBE) Process. The execution review occurs simultaneously with program and budget reviews. The execution review provides feedback to the senior leadership concerning the effectiveness of current and prior resource allocations. Over time, metrics are being developed to support the execution review that will measure actual output versus planned performance for defense programs. To the extent performance goals of an existing program are not being met, the execution review may lead to recommendations to adjust resources and/or restructure programs to achieve desired performance goals. [1]

Several events must take place before the DoD can execute its program:

• The President signs the Authorization and Appropriations bills passed by the Congress
• OMB must apportion the appropriations providing obligation/budget authority
• The Department of the Treasury must issue a Treasury Warrant providing cash
• Program authority must be released by the Under Secretary of Defense (Comptroller)
• Finally, all these authorities must be loaded into the Program Budget Accounting System (PBAS)

Budget Preparation Schedule

• 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 OMB
• 1st Monday of February: Presidents Budget due to Congress

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
• Presentation: Navy Budget PPBE System
• Website: Defense Acquisition Portal – PPBE

Updated: 8/1/2021