There is an apparent inconsistency in the use of the phrase Program of Record. According to the Defense Acquisition University, a Program of Record is a program which has survived the POM process and is listed in a Future Year Defense Program (FYDP). The two primary elements of a FYDP are Program Element (PE) and Resource Identification Code (RIC). Others use the term "Program of Record" more loosely to indicate a platform or program that could hypothetically use a technology. If you are asked to provide a program of record, be sure to ask the requesting entity, how they are using the term.
This document, entitled "Future Years Defense Program (FYDP) Structure," provides information on Program Elements and Resource Identification codes (4 MB PDF file).