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This book is designed to help improve understanding of the principles of program budgeting in relation to the decisionmaking process in the federal government; to stimulate others to develop these ideas further; and to accelerate the application of program budgeting in governmental activities.
This tool documents key but enduring aspects of how the Navy implements the Planning, Programming, Budgeting, and Execution process so that action officers and Navy leaders can successfully navigate and effectively contribute to the process.