Planning, Programming, Budgeting and Execution (PPBE)

In your view, what is the most important phase of the Planning, Programming, Budgeting and Execution (PPBE) process? Given the importance of the phase you have identified is the major actor (e.g., UnderSecretary of Defense (Policy), Director of Cost Assessment and Program Evaluation, UnderSecretary of Defense (Comptroller/CFO)) of this phase the most influential person in the Department of Defense? If asked by this actor how they could strengthen their role in the process what advice would you give them?
In civilian agencies, is the role of the strategic planner, the chief management officer, the deputy secretary or the chief financial officer the most influential member of a Departments management team in deciding budget issues? Why (Please give at least three reasons)? If asked by this actor how they could strengthen their role in the process what advice would you give them?
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