The Programming Phase of the PPBE process defines and analyzes alternative force structures, weapon systems, and support systems together with their multi-year resource implications and the evaluation of various tradeoff options.
The Programming Phase is the process for balancing and integrating resources among the various programs according to certain priorities.
The Programming Phase begins with the development of a Program Objective Memorandum (POM) and Budget Estimate Submission (BES) by each DoD Component. This development seeks to construct a balanced set of programs that respond to the guidance and priorities of the Defense Planning/Programming Guidance within fiscal constraints. When completed, the POM provides a fairly detailed and comprehensive description of the proposed programs, including a time-phased allocation of resources (forces, funding, and manpower) by program projected six years into the future. In addition, the DoD Component may describe important programs not fully funded (or not funded at all) in the POM, and assess the risks associated with the shortfalls. 
After the POM is developed, senior leadership in OSD and the Joint Staff review each POM to help integrate the DoD Component POMs into an overall coherent defense program. In addition, the OSD staff and the Joint Staff can raise issues with selected portions of any POM, or any funding shortfalls in the POM, and propose alternatives with marginal adjustments to resources. Issues not resolved at lower levels are forwarded to the Secretary for decision, and the resulting decisions are documented in the Resource Management Decision (RMD). 
Budget Preparation Schedule
- February: Future Year Defense Program (FYDP) Updated
- April: DoD Send Defense Planning Guidance (DPG) to Services
- 30 July: Services submit POM and Budget Estimate Submission (BES) to OSD, CAPE and OMB for POM 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
AcqLinks and References:
- DoD Directive 7045.14 Program Planning Budget & Execution (PPBE) Process
- DoD Army PPBE Executive Overview
- Presentation: Navy Budget PPBE System
- Website: Defense Acquisition Portal – PPBE