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The purpose of the PPBE process is to allocate resources within the Department of Defense. The process is a combination of four distinct sections: Planning, Programming, Budgeting, and Execution. Planning phase takes requirements from the Strategic Planning Guidance document provided by the Office of the Secretary of Defense and Joint Chiefs of Staff and refines these requirements into the Joint Planning Guidance which assists the Army, Navy, Marines, etc...to draft a Program Objective Memorandum (POM). This is done during the next phase which is called the Programming Phase. The POM is complimented with the Budget Estimate Submission (BES) which identifies cost. The POM/BES is submitted every two years...on the even years (or better known as the ON year). The POM/BES is authenticated by analyst who then forward the completed document (Program Budget Decision; PDF) to the Secretary of Defense (SECDEF) who in turn forward to the President of the United States for inclusion into the Presidential Budget (PRESBUD) and is then presented to CONGRESS for funding.

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