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Program Objective Memorandum (POM) / Budget Formulation

DAU GLOSSARY DEFINITION

The final product of the programming process within DoD, a Component's POM displays the resource allocation decisions of the military department in response to, and in accordance with the Defense Planning Guidance (DPG). The POM shows programmed needs 5 years hence (e.g., in FY 2016, POM 2018–2022 will be submitted).

Alternate Definition
Note:
The final product of the programming process within the Department of Defense, a Component's Program Objectives Memorandum (POM) displays the resource allocation decisions of the Military Department in response to, and in accordance with, the Guidance for Development of the Force (GDF) and Defense Planning Guidance (DPG). The POM shows programmed needs for 5 years; hence (i.e., in FY 2017, POM 2019-2023 was/will be submitted to D/CAPE in July 2017). (DoD 7000.14-R)
(Source: DAU Glossary of Defense Acquisition Acronyms & Terms).
The final product of the programming process within the Department of Defense, the Components Program Objectives Memorandum (POM) displays the resource allocation decisions of the Military Departments in response to and in accordance with Quadrennial Defense Review (QDR) and Defense Programming Guidance (DPG).
(Source: DoD Financial Management Regulation 7000.14-R, Vol 2A, Chapter 1).
Recommendations from the Services and Defense Agencies to the Secretary of Defense concerning how they plan to allocate resources to meet the QDR and DPG.
(Source: CJCSI 8501.01A).
General Information

Prior to submission of the Program Objective Memorandum (POM) to OSD in late June operational organizations and field activities such as program offices begin developing their individual POMs as a prelude to the headquarters' call for budget estimates. This development action may begin as early as November prior to submitting their POM estimates to the Service Headquarters in early spring.

 

The Services each conduct a summer budget review. The reviews give the Services an opportunity to internally address budget display/justification problems before submitting the POM to OSD in late June and their BES to OSD in early December. The Services are generally trying to put together a balanced funding request that complies with published fiscal constraints. The Budget Estimate Submission (BES) includes adjustments for pay (military and civilian) and for any pricing policies developed between OSD and OMB. Program imbalances and shortfalls in meeting GDF, DPG, and warfighter objectives are also to be highlighted. The FYDP is updated in Mid-July, a few weeks after POM submission to OSD (in late June).

 

In early December, each Component (Military Department and Defense Agency) submits a BES to OSD. The BES focuses on the Budget Year (first year of the POM) presents the Component's proposal for a balanced allocation of available resources within specified constraints to satisfy the GDF and the DPG. Significant force structure and end-strength changes, as well as major system new starts must be identified.