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A Plan of Action and Milestones (POA&M) is a living register of security control weaknesses and the plan to fix them. In CMMC and NIST SP 800-171 programs, POA&Ms show you understand residual risk and are managing it deliberately.

What each POA&M item should include

  • Weakness / control gap description
  • Related control identifier
  • Risk or impact notes
  • Remediation resources and owner
  • Scheduled completion milestones
  • Status and evidence of closure

Why POA&Ms fail in SMBs

  • They are created once for a proposal, then abandoned
  • Items are vague (“improve security”)
  • No single owner accountable for closure
  • Closed without evidence

A good POA&M is operational: reviewed on a schedule, tied to tickets and change records, and reflected in the SSP when implementations change.

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