Reform of the Planning, Programming, Budgeting System, and Management Control in the U.S. Department of Defense: Insights from Budget Theory

19 Pages Posted: 21 Sep 2005

See all articles by L. R. Jones

L. R. Jones

Naval Postgraduate School

Jerry McCaffery

Government of the United States of America - Graduate School of Business and Public Policy; Naval Postgraduate School - Graduate School of Business & Public Policy

Abstract

Resource decision making for the Department of Defense (DOD) is one of the most challenging tasks in all of public financial management. DOD coordinates national security threat assessment, long- and intermediate-range planning and programming with annual budget formulation and execution. Between 2001 and 2004, Defense Secretary Donald Rumsfeld changed the system significantly, simplifying, and synchronizing it with presidential terms of office. We assess Planning, Programming, Budgeting System (PPBS) reform through application of applied budget theory. We review system evolution, document recent reforms, explain why change was necessary, and assess implementation feasibility. Only preliminary evaluation is possible because change implementation will require five or more years.

Suggested Citation

Jones, L. R. and McCaffery, Jerry, Reform of the Planning, Programming, Budgeting System, and Management Control in the U.S. Department of Defense: Insights from Budget Theory. Public Budgeting & Finance, Vol. 25, No. 3, pp. 1-19, September 2005, Available at SSRN: https://ssrn.com/abstract=789001

L. R. Jones (Contact Author)

Naval Postgraduate School ( email )

1 University Circle
Monterey, CA 93943-5001
United States

Jerry McCaffery

Government of the United States of America - Graduate School of Business and Public Policy ( email )

555 Dyer Road
Monterey, CA 93943
United States
831-656-2554 (Phone)

Naval Postgraduate School - Graduate School of Business & Public Policy ( email )

1 University Circle
Monterey, CA 93943-5001
United States
831-656-2554 (Phone)

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