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Programming, Budgeting, and Execution

Program development is to apply resources that meet capabilities and achieve program balance within available resources.  For Military Construction this process results in a submission of projects for future year funding (i.e., POM06, PR07) and includes:

Programming Guidance (what to program)

  • SecDef Joint Programming Guidance
  • CNO Investment Strategy
  • N8 Adjusted Programming Guidance
  • CNO Path Ahead #2

Process Guidance (how to program)

  • N80 POM/PR serials

Program Reviews are conducted concurrent with the budgeting process.

The main focus of budgeting is converting the POM/PR to a Budget. Budget formulation activities include:

  • DON reviews current fiscal year execution
  • DON issues budget guidance
  • DON identifies disconnects between execution and guidance
  • Budget Submitting Offices (BSOs) prepare and submit exhibits
  • Exhibits are reviewed and analyzed by FMB
  • FMB makes recommendations for adjustments
  • Appeals are submitted and reviewed
  • Meetings are held to resolve outstanding issues
  • Approved budget is submitted to next level and, ultimately, the President's Budget is submitted to Congress on the first Monday in February


Execution includes all the actions required to accomplish the effective, efficient, and most economically prudent execution of programs for which funds were requested and approved.

PPBE Management Initiative Decision (MID) 919
Restrictions of Funds Usage


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