​​In 2004, the Homeland Security Act was modified to establish the PPBE system as the means by which DHS allocates resources and directs programmed resources to be reported in the Future Years Homeland Security Program (FYHSP). The intent is to ensure that resource proposals and budget execution are examined from a broader perspective which are linked to and follow strategy. This system is comprised of four (sometimes overlapping) phases:rn- Planning establishes strategic priorities and capabilities required to achieve the strategy;rn- Programming applies the resources to “Programs and looks at alternatives to providing capabilities required to achieve the strategic priorities;rn- Budgeting properly prices the Programs, develops justifications, and an execution plan; andrn- Execution performs and monitors the approved plan.