ANALYSIS OF THE SCALE OF ANNUAL APPROPRIATION RETURNED TO THE U.S. TREASURY

Abstract

This thesis examines the planning, programming, budgeting, and execution (PPBE) process and key contributors to passing a budget. Comptroller funding data from 2015–2019 were extracted and analyzed. The analysis investigated the Appropriation approval date and unobligated Operation and Maintenance funds for the DOD, USN, and Navy. The most extensive range in un-obligated returned funds occurred in 2017, with 0.16% for the DON and USN combined and 3.17% for the DOD topline (a delta of 30.46%). Data indicates that the propensity for unobligated funds at the conclusion of the FY increases with more extended continuous resolutions (CR). Additionally, delayed Defense Appropriations have negative consequences on funding and execution. The inability to provide reliable, consistent funding for National Defense also influences the strategic planning efforts that play a significant role in developing the National Defense Strategy (NDS) and the National Security Strategy (NSS). A stable budgetary environment has only existed in approximately 10% of the previous 40-year budget periods. Unobligated funding indicates rigid spending within the current PPBE process, delayed congressional budget approval, and lengthy CRs. Future research could investigate the COVID-19 impacts due to restricted movement, remote work, and hindrances to the supply chain to identify additional areas to increase the flexibility of the PPBE process.