This covers the first year of the Program Objective Memorandum (POM).

• A. Defense Planning Guidance
• B. Budget Estimate Submission (BES)
• C. Program Objective Memorandum (POM)
• D. The Army Plan (TAP)

Answer: (B)

The first year of the Program Objective Memorandum is the year that directly becomes the budget request for execution—the Budget Estimate Submission. In the PPBE process, the POM lays out a five-year programming plan, but the detailed funding and program specifics for the upcoming year are captured in the BES to support the President’s Budget and congressional deliberations. Defense Planning Guidance sets the higher-level priorities and guidance that shape the POM, not the yearly budget package. The Army Plan outlines broader strategic direction and transformation over time, rather than the specific first-year budgeted program.