Program Objectives Memorandum (POM) - An annual memorandum in prescribed format submitted to the Secretary of Defense (SECDEF) by the DoD Component heads, which recommends the total resource requirements and programs within the parameters of SECDEFs fiscal guidance. The POM is a major document in the Planning, Programming, Budgeting and Execution (PPBE) process, and the basis for the component budget estimates. The POM is the principal programming document that details how a component proposes to respond to assignments in the Strategic Planning Guidance (SPG) and Joint Programming Guidance (JPG) and satisfy its assigned functions over the Future Years Defense Program (FYDP). The POM shows programmed needs 6 years hence (i.e., in FY 2004, POM 2006-2011 was submitted).