Budget Development - Planning, Programming, and Budget Execution (PPBE) Process - Timeline

Sep 3, 2026

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Budget Development at Northwestern State University is structured around the Planning, Programming, and Budget Execution (PPBE) model, designed to provide incentives, strengthen transparency, and support strategic decision-making, innovation, and entrepreneurship. The four overlapping PPBE phases define how requirements are developed, consolidated, prioritized, approved, executed, and adjusted through scheduled reviews. The process includes a prioritized list of budgetary priorities, defined ownership across university leadership, and a timeline for the 20XX–20XX budget request cycle, coordinated by the Strategic Planning and Budgeting Committee.

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Budget Development

Budget Model

PPBE Process

Planning

Programming Phase

Budgeting

Execution

Budget Development Timeline

Strategic Planning and Budgeting Committee

VII-2 Budget Development NORTHWESTERN STATE UNIVERSITY # Budget Development Budget Model The Planning, Programming, and Budget Execution (PPBE) model best fits the University’s BudgetDevelopment. This model provides the appropriate incentives; itis inclusive, emphasizes a high level oftransparency in concert with the principles ofour strategic intent while providing the information necessaryfor sound decision-making, support innovation and entrepreneurship, and helps the University maximizesupport from campus stakeholders and private donors. It remains a critical component of Northwestern’sInstitutional Effectiveness Model. The PPBE model is predictive in nature, looking over the horizon and best serve by maximum participationby the stakeholders. The model provides budgetary guidance early in the process to allow adequate time forsubordinate budget development, but by not considering costs as a limiting factor, recommendation ofrequirements are unrestrained. Each budget unit briefs requirements to the next higher authority in openforums. All requirements should support our Strategic Plan and be documented on a prioritized List ofBudgetary Priorities (1-N). The Strategic Planning and Budgeting Committee (SPBC) is responsible forbudget recommendations to the President’s Budget Advisory Council (PAC), andthe President’s BudgetAdvisory Council serves asthe approving authority unless otherwise delegated. The SPBC and PAC willreview and update this process annually and published changes in the appropriate Strategic Plan assessmentcycle document. Northwestern will conduct semiannual (academic year) budgetary reviews to measureprogress and make adjustments as required. This process is a component of the University’s Effectiveness Policy. # Planning, Programming, and Budget Execution (PPBE) Process The PPBE modelis a four phase overlapping process: A. Planning. The Planning Phase isthe definition and examination of alternative strategies, theanalysis of changing conditions and trends, threat, technology, and economic assessmentsinconjunction with efforts to understand change andthe long-term implications of current choicesandthe guidance required to initiate the second phase. The University President owns this phase alongwith the VP Business Affairs and anyone else deemed necessary by the President. The Presidentbriefs the “State of the University” to university personnel and other appropriate audience membersensuring to provide the desired guidance to allow for budget development. The PPBE calendar ispresented as part of the session. The Strategic Planning and Budgeting Committee (SPBC) willdevelop the budget development calendar. B. Programming Phase. The Programming Phase begins immediately after the Presidentdisseminates budgetary guidance. This phase defines and analyzes requirements as envisioned tounderpin our Strategic Plan and intents. In this phase, each organizational unit, operating with anindependent budget, prepares and briefsits requirements to its next higher authority. For example,Deans will determine internal to their college who must develop and brief their budgetrequirements. Simultaneously, each unit prepares its NSU Budget Request Template as part ofitssubmission. Once complete, the Dean will analyze each department’s requirements, capturing each requirement into a prioritized List of Budgetary Priorities (1-N) . Colleges will then brief theStrategic Planning and Budgeting Committee (SPBC) on their consolidated budget requirements.Administrative agencies/organizations will follow the same blueprint and brief their respective VicePresident or equivalents or similar authority. University stakeholders own this phase. The tangibleproducts produced in this phase are the budget brief and corresponding Budget Request Templateby each organization. C. Budgeting. The Budgeting Phase begins once all budgetary briefs are complete and allcorresponding Budget Request Templates have been submitted. This pha

FAQs

What model best fits Northwestern’s Budget Development?

The Planning, Programming, and Budget Execution (PPBE) model best fits the University’s Budget Development and supports transparency, decision-making, and institutional effectiveness.

What are the four phases of the PPBE process?

The PPBE process has four overlapping phases: Planning, Programming, Budgeting, and Execution.

How are budget requirements organized and prioritized?

During programming, each unit captures requirements into a prioritized list of Budgetary Priorities (1-N). The SPBC reviews and prioritizes these requirements before submitting a budget proposal for approval.

Sep 3, 2026

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