Budgeting for National Defense Acquisition: assessing system linkage and the impact of transformation

Abstract

In this article we conduct a processual analysis (Barzelay, 2003; Barzelay & Gallego, 2005) to assess evidence and test the following hypothesis: the complicated architecture and processes of national defense planning, programming, budgeting and execution and the defense acquisition decision system lead to unintended and negative consequences for defense acquisition and procurement. The purpose of this article is to identify key points of linkage weakness or failure between DoD financial management and acquisition decision systems. We first describe the PPB system and decision process. We then provide an analysis of recent changes to PPB. Next, we describe the defense acquisition system (DAS) in detail. This leads us, by drawing on interview data, to identify systems linkages and areas of misalignment between the PPBES and the DAS. Finally, we provide conclusions with respect to our hypothesis, analysis of consequent key problems and issues, and areas that require further research.