Ppbe May 2026

Managed by the Director of Cost Assessment and Program Evaluation (CAPE) , this phase translates planning decisions into detailed five-year resource allocations. Each DoD component develops a Program Objective Memorandum (POM) to balance mission requirements within fiscal constraints .

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 . Managed by the Director of Cost Assessment and

The process operates in four distinct but overlapping phases, each led by different senior officials within the Office of the Secretary of Defense (OSD) : Components submit a Budget Estimate Submission (BES) ,

This phase tracks how funds are spent compared to planned objectives. It assesses program performance and allows for adjustments through reprogramming actions , which often require congressional notification or approval . Current Reform Initiatives (2024–2025) Current Reform Initiatives (2024–2025) Led by the Under

Led by the Under Secretary of Defense for Policy , this phase defines the strategic direction. It reviews top-level guidance like the National Security Strategy (NSS) and translates it into the Defense Planning Guidance (DPG) , which shapes investment priorities for the next five years .

The Department's PPBE Reform Implementation Plan , updated in January 2025, organizes 26 specific initiatives around four strategic objectives :

As of early 2026, the DoD is actively implementing major changes following the released in March 2024 . The Commission offered 28 recommendations to address long-standing issues like lack of agility and the slow pace of technology adoption .