This tool serves as a reference guide that documents key but enduring aspects of how the Office of the Chief of Naval Operations (OPNAV) implements the Planning, Programming, Budgeting, and Execution (PPBE) process so that action officers, as well as flag officers and senior executives, can successfully navigate and effectively contribute to the process. This guide emphasizes the planning and programming phases because these usually involve the greatest levels of effort and uncertainty, and because they are central to the principal annual deliverable — a coherent, balanced Program Objective Memorandum (POM) in alignment with leadership's guidance. The authors describe key decision points and stakeholders, principles for success throughout the PPBE process, and best practices.