AR 1-1 governs Army policy and responsibilities for the planning, programming, budgeting, and execution process.
View AR 1-1 on armypubs.army.mil
It explains the Department of Defense and Army PPBE processes, including planning, programming, budgeting, execution, governance, and oversight. It requires resource allocation, budget development, financial management, performance review, and related decision-making activities.
The main objectives of the annual Army PPBE process are to establish, justify, and acquire the fiscal and manpower resources needed to carry out and execute the Armys assigned missions and to provide the combatant command the best mix of Army forces, equipment, manpower, and support attainable with those resources. (paragraph 1-1)
The POM defines what the Army intends to do over the 5-year program period. (paragraph 4-13)
HQDA develops the BES by converting the first year of the POM into appropriation structures. (paragraph 7-4)
A temporary measure, the CR usually restricts funding to the prior-year level and prohibits new initiatives. (paragraph 7-10)
Each program and its BA are released in equal amounts for all appropriations except O&M, military personnel, and Army family housing. (paragraph 8-3)