The following article is taken as an excerpt from the proceedings of the annual Acquisition Research Program. This annual event showcases the research projects funded through the Acquisition Research Program at the Graduate School of Business and Public Policy at the Naval Postgraduate School. Featuring keynote speakers, plenary panels, multiple panel sessions, a student research poster show and social events, the Annual Acquisition Research Symposium offers a candid environment where high-ranking Department of Defense (DoD) officials, industry officials, accomplished faculty and military students are encouraged to collaborate on finding applicable solutions to the challenges facing acquisition policies and processes within the DoD today. By jointly and publicly questioning the norms of industry and academia, the resulting research benefits from myriad perspectives and collaborations which can identify better solutions and practices in acquisition, contract, financial, logistics and program management. For further information regarding the Acquisition Research Program, electronic copies of additional research, or to learn more about becoming a sponsor, please visit our program website at: www.acquisitionresearch.org. For further information on or to register for the next Acquisition Research Symposium during the third week of May, please visit our conference website at: www.researchsymposium.org.;The DoD employs three sophisticated systems to assist leaders in making decisions on warfighting requirements, weapons acquisition, and financing. These systems provide the DoD some of the best warfighting equipment in the world. However, the systems also exhibit dysfunction. Correction of related problems is part of Secretary of Defense Rumsfeld's transformational initiative. The purpose of this paper is to investigate the congruence between PPBES and Acquisition decision systems. We describe these systems, the fiscal and political environment in which they operate, and ongoing transformational efforts. We suggest the systems are imperfectly articulated; therefore, friction arises and dilutes desired outcomes. Second Annual Acquisition Research Symposium