This phase tracks how funds are spent compared to planned objectives. It assesses program performance and allows for adjustments through reprogramming actions , which often require congressional notification or approval . Current Reform Initiatives (2024–2025)
The Department's PPBE Reform Implementation Plan , updated in January 2025, organizes 26 specific initiatives around four strategic objectives : This phase tracks how funds are spent compared
The process operates in four distinct but overlapping phases, each led by different senior officials within the Office of the Secretary of Defense (OSD) : updated in January 2025