File:Budget preparation, execution and methods at the major claimant-budget submitting office level (IA budgetpreparatio109453416).pdf

This thesis describes the current Planning, Programming, and Budgeting System (PPBS) process at a Navy Major Claimant/Budget Submitting Office (BSO) by examining the overall navy process and the processes employed at a major claimant/BSO, COMPACFLT (CPF). The thesis begins by describing the scope of the Planning, Programming, and Budgeting requirements at CPF by describing its Area of Responsibility (AOR) and the major sub-claimants who rely on CPF for program and budget submissions and subsequent allocation of resources. The thesis then describes the current navy PPBS process, the process at CPF, and the interactions that occur between the two. Next, the thesis describes and analyzes the concurrent program/budget process implemented by the Secretary of Defense in August 2001 and the perceptions among CPF staff for the reasoning behind the change. The thesis also examines the differences in funding between readiness accounts that directly support operating forces and support accounts that provide resources to the infrastructure account that supports those forces. Finally, the thesis discusses the intricate, yet reiterative nature of the process and the informal PPBS process that occurs between participants on a day-to-day basis. This thesis was prepared by reviewing current documentation of the PPBS process and by conducting interviews with key members of the CPF planning, programming and budgeting staffs.

Subjects: Budget; Planning; Programming, and Budgeting System (PPBS); Capability Plans (CP); Baseline Assessment Memoranda (BAM); Integrated Warfare Architectures (IWAR)