An analysis of the organizational structures supporting PPBE within the military departments

摘要

Each military department produces a budget submission through use of the Planning, Programming, Budgeting and Execution (PPBE) system. Although the overall PPBE process is defined, each service conducts the process differently and is organized to do so differently. Using Mintzberg's theory on organizational structures and Nadler and Tushman's congruence model, an analysis of each department's financial management organizational structure was conducted. This analysis identified differences in the structure of senior leadership positions, the qualifications of budgeting personnel, the centralization of decision authorities, liaison positions inherent in the organizations, the formalization of the process and the interaction between programmers and budgeteers. Recommendations are provided to Navy financial management leadership for improved congruence.