text: Chapter 2
  interfaces with joint strategic planning and with planning conducted by the OSD. Figure 2-3 is an overview
  of the PPBE process. Individual phases of PPBE are explained below. The main objective of the PPBE
  process is to establish, justify, and acquire the fiscal resources needed to accomplish the Army’s assigned
  missions in executing NMS.
  PLANNING, PROGRAMMING, BUDGETING AND EXECUTION (PPBE)
  2-71. The planning, programming and budget execution process is how the Department of Defense
  allocates its resources. It is how DOD, and their contractors, manage to stay within their fiscal budget
  while they follow the Secretary of Defense’s policy, strategy, and goals. PPBE means to the financial
  manager and their staff the need to know what is supposed to happen with their program and budget, and
  when; because that information could make or break their program during the resource allocation process.
  The PPBE process is depicted in figure 2-3.
  Planning
  2-72. The objective of planning is to size, structure, man, equip, train, and sustain the Army force to
  support NMS using The Army Plan (TAP), Army Strategic Planning Guidance, and the Army Planning
  Priorities Guidance. In addition to Army guidance and priorities, the Joint Staff and Combatant
  Commanders impact Army resources through their wartime requirements submitted through the Joint
  Strategic Review, Chairman’s Program Assessment, and Combatant Commanders IPL.
  Programming and Budgeting
  2-73. Through an integrated programming and budgeting process the objective of programming and
  budgeting is to distribute projected manpower, dollars, and material among competing requirements,
  according to Army resource allocation policy and priorities, making sure that requirements get resourced at
  defensible and executable levels. Army Programming and Budgeting produces a combined POM and
  Budget Estimate Submission (BES). Impacting Army decisions on resources during the programming and
  budgeting are Presidential budget decisions and OSD adjudicated decisions of issues that arise and are
  published in the form of a PBD.
  Execution
  2-74. The main objective of budget execution is to manage and account for funds in support of approved
  programs. Budget execution applies funds appropriated by Congress to carry out authorized programs
  during the year of execution. The Army continuously monitors how well Army Commands and program
  managers use allocated resources to carry out program objectives through mid-year reviews, joint
  reconciliations, and year-end closeout.
  Program Evaluation Groups (PEGs)
  2-75. HQDA uses six PEGs to support planning, programming, and budgeting. PEGs program and monitor
  resources to perform Army functions. Manning, Training, Organizing, Equipping, Sustaining, and
  Installations are the six PEGs. Each PEG administers a set of management decision packages (MDEP)
  within its respective group.
  The Army Management Decision Package (MDEP)
  2-76. The MDEP is a key FM tool that accounts for all Army resources. MDEPs describe the capabilities
  programmed over a 9-year period for the Active Army, Army National Guard, U.S. Army Reserve, and
  civilian workforce. Through the use of MDEPs, the Army is able to record the resources needed to gain an
  intended outcome. An individual MDEP describes a particular organization, program, or function.