Planning, Programming, Budget, and Execution (PPB&E)

ESN provides support for the DoD Planning, Programming, Budgeting, and Execution (PPBE) process. PPBE is the primary vehicle for identifying mission requirements and translating them into budget and personnel resources required to accomplish that mission. Our services help our customers effectively manage the process and improve program performance and results.

Our expertise includes all PPBE phases:


ESN has experience with the planning process and all major planning documents, including:

  • Strategic Planning Guidance (SPG)
  • Joint Planning Document (JPD)
  • Joint Planning Guidance (JPG)
  • Integrated Priority List (IPL)


ESN has experience with all principle steps in this phase, as well as key documents, including:

  • Program Objectives Memorandum (POM)
  • Program Change Proposals (PCP)
  • Program Decision Memorandum (PDM)


We are adept at all areas of the budgeting phase, including formulation, justification, and review, and have experience with this phase’s principle documents, including:

  • Budget Estimate Submission (BES)
  • Budget Change Proposals (BCP)
  • Program Budget Decisions (PBD)
  • President’s Budget (PB)

Budget Execution

ESN supports the budget execution phase from the allocation process through the monitoring and reporting of results.

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