|This area deals with the financial manager's knowledge of the DoD Planning, Programming, Budget and Execution system (PPBE) (process, terminology and products), DoD budget formulation, review and execution, OMB circulars and implementing DoD guidance, relationships among and use of appropriations and funds, stages of funds execution, reimbursable and support agreements, flow of funds and the DoD programming process, terminology and products. The PPBE is the system used by the DoD to allocate scarce resources. The System includes distinct phases of the process. You must have knowledge of the planning cycle and role of the Defense Planning Guidance (DPG). Secondly, you must demonstrate knowledge of the programming cycle and role of the Program Budget Decision in the process. Questions on the budget will cover your knowledge of the process, terminology and control mechanisms. There will be special emphasis on the budget cycle. You must demonstrate knowledge of budget formulation, review, defense, and execution. You must show knowledge of OMB circulars, DoD guidance, Congressional relationships, uses of appropriations and funds, stages of the flow of funds and budget execution at headquarters and operating levels.