In this book we introduce the basics of the federal budget process, provide an historical background on the foundation and development of the budget process, indicate how defense spending may be measured and how it impacts the economy, describe and analyze how Planning, Programming, Budgeting, and Execution System (PPBES) operates and should function to produce the annual defense budget proposal to Congress, analyze the role of Congress in debating and deciding on defense appropriations and the politics of the budgetary process including the use of supplemental appropriations to fund national defense, analyze budget execution dynamics, identify the principal participants in the defense budget process in the Pentagon and military commands, assess federal and Department of Defense (DoD) financial management and business process challenges and issues, and describe the processes used to resource acquisition of defense war fighting assets, including reforms in acquisition and linkages between PPBES and the defense acquisition process.
Most of the literature on public sector budgeting ignores defense budgeting, even though aircraft, ships, tanks, smart weaponry, skilled crews, electronically boosted infantry, and other facets of national defense represent a large part of the federal government's discretionary spending. The budget
Budgeting and financial management in the U.S. federal government is highly complex and highly differentiated, e.g., in the process employed by the Executive branch versus those used by Congress. In this book we attempt to cover the processes of both the Executive and Congress and the relationships between the two. The book provides views from several perspectives, e.g., managerial and political. We attempt to provide readers with an understanding of how federal budget and financial management processes are supposed to operate. However, we then go a step further to show how these processes actually operate often in contrast to the intended template. Additionally, this book is intended to capture and combine the views of the academic and the practitioner, including those of the participants in the process."--Introduction.
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