Part II. Planning, Programming, Budget and
Execution System (PPBES)
The development and vetting of the Program Ob-
jective Memorandum (POM) through the PPBES pro-
cess is an institutional battle drill within the Army.
The POM is the central document that assigns re-
sources against specific requirements once all of the
staff analysis is complete through the PPBES pro-
cess (Army Force Management School 2006, 21). The
PPBES process is complex, overlapping and integral
to every program in the Pentagon. It starts with se-
nior leader guidance and works its way through a
labyrinth of staff analysis, briefings and finally fiscal
recommendations. This chapter will not attempt to
address the entire process, rather it will focus on three
elements within the process that are integral to the
transformation of guidance into staff recommenda-
tions: the Technical Guidance Memorandum (TGM),
the Program Evaluation Groups (PEGs) and the Cost
Benefit Analysis (CBA).
Guidance from The Army Plan (TAP) to the
Technical Guidance Memorandum (TGM)
The Army Plan (TAP) has 3 portions that directly
impact the funding process: The Army Strategic Plan-
ning Guidance (ASPG), the Army Planning Priori-
ties Guidance (APPG), and the Army Programming
Guidance Memorandum (APGM). Collectively these
parts provide Senior Leader guidance on planning
and programming elements for the budget cycle. An
initiative must be consistently captured in the TAP
to demonstrate a top leadership priority for funding
and indeed discussion of sustainability initiatives has