Led by the USD Comptroller/Chief Financial Officer , this phase focuses on the immediate upcoming fiscal year. Components submit a Budget Estimate Submission (BES) , which undergoes a technical review for pricing accuracy and legal compliance before being included in the President's Budget request to Congress .
The Department's PPBE Reform Implementation Plan , updated in January 2025, organizes 26 specific initiatives around four strategic objectives : Led by the USD Comptroller/Chief Financial Officer ,
The process is the Department of Defense's (DoD) primary framework for allocating financial resources . Established in the early 1960s by Secretary of Defense Robert McNamara, it serves to align national security objectives with the Department’s multi-billion dollar annual budget . The Four Phases of PPBE updated in January 2025