What does the POM include?

The Program Objective Memorandum (POM) serves as a critical document within the defense budgeting process, primarily reflecting the planning and programming phase of the Defense Department's budget cycle. It includes a comprehensive analysis of missions, objectives, alternative methods, and resource allocations. This analysis is fundamental because it sets the groundwork for how the Department of Defense (DoD) intends to achieve its strategic goals while effectively utilizing available resources.

The POM is used to articulate how proposed resource allocations align with established objectives, making it essential for strategic decision-making. Because it emphasizes analysis and allocation based on the mission's needs and priorities, it ensures that funding aligns directly with the defense priorities of the organization. This is why the answer focusing on the analysis of missions, objectives, alternative methods, and allocation of resources accurately represents the purpose and contents of the POM.

While budget requests and allocations, fiscal year projections, and long-term defense strategies are important aspects of defense financial management, they do not encapsulate the specific analytical focus that defines the POM. The POM is about the intersection of strategic planning and resource management, making it unique in its emphasis on aligning resources with the defense objectives based on rigorous analysis.