This Manual provides a doctrinal basis about the general operation of the office; the general and specific framework; and internal systems and processes in the implementation of PPBS in the PA. This shall be complemented by the implementation of PA SMS, specifically on the aspect of budget development (appropriation), APB development, resource allocation, resource generation (Non-Appropriation and other sources), and resource monitoring. This manual is divided into several topics on evolution of Army Resource Management Office i.e. general functions, tasks and organization; general framework of the Defense System of Management (DSOM); general concepts and principles of Defense Resource Management System (DRMS); basic concepts and principles of Planning, Programming, and Budgeting System (PPBS); general concepts of Performance Governance System (PGS); general concepts of PA SMS; the PA Budgeting System - budget development processes and Annual Plan and Budget (APB) development processes, performance review, and, other important topics on Non-Appropriated/Inter-Agency Transferred Funds. This manual will be used as reference of educating present and future aspiring Resource Managers whose primary interest are on concept that they can apply in the performance of their duties as Resource Managers and program directors of the Philippine Army. It is also suitable for use of all training institution of the Philippine Army.