DHS Planning, Programing, Budgeting and Execution (PPBE) Course

Module 1: Overview of the DHS PPBE Process

• Understand the purpose, evolution, and structure of the PPBE process within DHS.
• Discuss fiscal challenges and the federal budget landscape as they relate to DHS.
• Identify key phases: Planning, Programming, Budgeting, Execution.
• Review the DHS mission and its implications for resource allocation.
• Introduce the DHS PPBE cycle and foundational decision-making structures.

Module 2: Decisions and Documentation in the DHS PPBE Process

• Identify key analytical and decision documents used in DHS budgeting.
• Explain the flow and hierarchy of PPBE documentation.
• Describe pre-decisional information and the DHS legal mandate for PPBE.
• Summarize documentation from planning through execution and audit.
• Understand budget justification, appeals, and reconciliation processes.

Module 3: Key Players in the DHS PPBE Process

• Identify DHS internal and external stakeholders in the PPBE process.
• Understand the roles of the President, Congress, OMB, and DHS leadership.
• Examine decision-making forums like DMAG, JRC, and CFO Council.
• Outline the responsibilities of Component Heads and Senior Financial Officers.
• Map the support functions across the PPBE lifecycle.

Module 4: Planning

• Examine strategic planning under GPRA and GPRAMA mandates.
• Learn how strategic goals, outcomes, and outputs guide budgeting.
• Understand the development of the Resource Planning Guidance (RPG).
• Incorporate enterprise risk management and strategic reviews.
• Link planning activities to Component-level resource alignment.

Module 5: Programming

• Translate planning priorities into multi-year resource allocations.
• Understand the Resource Allocation Plan (RAP) process and fiscal guidance.
• Describe the role of the DMAG and CFO Council in program reviews.
• Review capital investment planning and CPIC responsibilities.
• Develop trade-off analyses, issue team briefs, and RADs.

Module 6: Budgeting

• Finalize cost estimates and prepare the annual DHS budget request.
• Understand object classes, MAX Schedule P & O, and justification requirements.
• Review the OMB budget submission, passback, and appeal processes.
• Develop the Congressional Justification (CJ) and Strategic Context narratives.
• Coordinate internal budget documentation and external presentation.

Module 7: Congressional Action

• Explain the roles of Budget, Appropriations, and Authorization Committees.
• Track DHS budget submissions through hearings and markups.
• Understand the differences between continuing resolutions and regular appropriations.
• Coordinate congressional testimony, QFRs, and RFIs.
• Support enactment of the DHS Appropriations Act.

Module 8: Execution

• Describe the flow of funds from Treasury warrant through outlay.
• Differentiate between obligations, expenditures, and outlays.
• Manage apportionments, allotments, and fund controls under ADA compliance.
• Implement mid-year reviews and reprogramming or transfer processes.
• Use financial data to support mission execution.

Module 9: Review, Report, and Audit

• Outline evaluation processes: performance review, financial reporting, and audits.
• Understand federal accounting structures, FASAB standards, and GAO/IG audits.
• Prepare and submit the AFR, APR, and related performance documentation.
• Conduct Strategic Reviews and performance measure validation.
• Use feedback from audits and reviews to inform future PPBE cycles.