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 .
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 . Led by the USD Comptroller/Chief Financial Officer ,
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) It reviews top-level guidance like the National Security
The Department's PPBE Reform Implementation Plan , updated in January 2025, organizes 26 specific initiatives around four strategic objectives : updated in January 2025
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 .
The process operates in four distinct but overlapping phases, each led by different senior officials within the Office of the Secretary of Defense (OSD) :
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