The DOD Planning, Programming, and Budgeting System

This document presents the results of a cooperative study of the Department of Defense (DOD) Planning, Programming, and Budgeting System (PPBS) by the Joint DOD/GAO Working Group. It describes the various PPBS phases in the military departments and in the Office of the Secretary of Defense. The document delineates areas needing improvements and suggests alternative approaches. The working group expressed the opinion that PPBS continues to be an extensively developed and flexible resource allocation system that supports its decisionmaking.