Odd years.
Here is what I found:
Program Objectives Memorandum (POM) and Budget Estimate Submission (BES). These are two different documents.
1. The budgeting phase of the PPBE process focuses on program execution to determine near-term funding requirements. Budgeting is a calendar-driven process, resulting in the DoD portion of the President's Budget, which is submitted to Congress in February each year.
2. The services, in the even years, prepare their combined Program Objectives Memorandum (POM) and Budget Estimate Submission (BES). The POM and BES update the Future Years Defense Program (FYDP). The BES covers two years (such as FY 02 and FY 03). During the odd years, services only submit changes to the previous year's combined POM and BES. Changes to the POM are known as Fact of Life Changes (FoLCs), while changes to the BES are known as Change Proposals (CPs).
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