In this phase, NASA finalizes its budget request to Congress. Per NPD 1000.0, NASA Governance and Strategic Management Handbook, the EC acts as the decision body for major PPBE issues.ġ.2.3 Budgeting Phase. Managers and independent analysts assess issues, risks, and impacts and provide options to the Executive Council (EC). The CAMs present their proposals and issues to senior management. Each Control Account Manager (CAM) submits their budget proposal and issues through a Program Analysis and Alignment (PAA) report. In the Programming Phase, Agency leaders use the SPG as a framework for subsequent analysis of programs, resource requirements, and issues.
The SPG documents this guidance and establishes a starting point from which the Agency will formulate the budget.ġ.2.2 Programming Phase. Agency leaders consider, among otherfactors: budget limits and programmatic guidance from the Administration and OMB recent legislation, including authorization and appropriation acts availability and costs of institutional capabilities outstanding issues that arose during the prior cycle of budget formulation and proposed future investment strategies. During the Planning Phase, Agency leaders establish Agency-wide policies and priorities, set initial budget controls and full-time equivalent (FTE) targets for budget accounts, update strategic plans (when required), and provide the top-level guidance necessary for budget formulation. This phase includes review and consideration of internal and external factors that affect programming and budget decisions for the budget year in development, plus the next four outyears (often called a five-year budget). Note: PPBE materials are pre-decisional and are embargoed against external release.ġ.2.1 Planning Phase. Refer to Appendix C, General Schedule for Budget Formulation, for a description of NASA's steps in complying with Federal budget formulation requirements and NPR 9330.1, External Reports-Budget.
Final budget materials are released and published in accordance with Office of Management and Budget (OMB) Circular A-11 and other requirements. Accompanied by budget justifications, Congress uses this information as a basis for deliberations on direct budget authority (appropriations) to be enacted.ġ.1.3 The Office of the Chief Financial Officer (OCFO) Strategic Investments Division (SID) and OCFO Budget Division (OCFO BD) manage the major processes of NASA's budget formulation. This information becomes a part of the Government-wide PBR. This process includes reviewing and updating Agency performance plans, making programmatic decisions, and formulating an annual budget request that supports the plan. Refer to Figure 1, Annual PPBE Phases and Steps.ġ.1.2ěudget formulation requires an enhanced level of analysis to ensure that resource alignment best supports the accomplishment of Agency strategic goals and objectives. Refer to NPR 9470.1, Budget Execution, for requirements in the last phase. Execution, the last phase, includes financial management practices necessary for budget authority planning, spending, recording, controlling, and reporting, to include performance reporting, in the conduct of NASA's work. The first three phases, which include considering and developing the Agency's budget requirements and request for appropriations, constitute budget formulation, and are the focus of this NPR. Planning, Programming, Budgeting, and Execution (PPBE) 1.1 Overview PPBEġ.1.1 The development of NASA's budget plan and the application of budget authority to achieve the Agency's objectives is carried out through the four-phase PPBE. | TOC | ChangeLog | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | AppendixA | AppendixB | AppendixC | AppendixD | Appendi圎 | ALL |Ĭhapter 1. Subject: Budget Formulation (Revalidated on Septemwith Change 1) Responsible Office: Office of the Chief Financial Officer
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