Purpose: The purpose of the Planning, Programming, Budgeting, and Execution (PPBE) course is to educate personnel on the process of allocating resources within the Department of Defense (DoD) and the Department of the Army (DA).
Phase Scope: The Planning and Programming phases include the following subject areas: Introduction to Key Financial Roles and Missions of DoD/DA, Working Capital Funds, Single Stock Fund, Reserve Component Appropriations, Military Construction, Master Data Elements, Research Development and Acquisition, Activity Based Costing, Economic Analysis, Commercial Activities, Cost Analysis, Management Internal Control Program, and Manpower Management Process. The Budgeting Phase consists of developing an activity level budget. The final phase, Execution, consists of tools and/or agencies available to assist in monitoring how well budgets are executed. Subject areas in the Execution phase include: Flow and Receipt of Funds, Administrative Funds Control, Obligation Management, Fiscal Law, and Auditing in the Federal Government. Additionally, this course will introduce the major principles of Character Development during in-processing, and will further reinforce that information in subsequent lessons as applicable.