An Analysis of the Organizational Structures Supporting PPBE Within the Military Departments

Abstract

Each military department produces a budget submission through 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 the Mintzberg theory on organizational structures and Nadler and Tushman congruence model, the researcher conducted an analysis of each department financial management organizational structure. This analysis identified variance in the structure of senior leadership positions, the qualifications of budgeting personnel, the centralization of decision authorities. There were also differences in the liaison positions inherent in the organizations, the degree of formalization of the budget submission process and the interaction between programmers and budgeteers. Finally, the study provides recommendations to Navy financial management leadership for improved congruence.