The Plan of Action & Milestones (POA&M) is a critical tool used for managing and documenting an organization's efforts to address and rectify deficiencies in its cybersecurity practices and controls. The POA&M provides a roadmap for addressing deficiencies in cybersecurity practices, demonstrates a commitment to continuous improvement, and is a key document in showcasing the organization's efforts to achieve and maintain compliance with CMMC requirements. It should be integrated with the overall efforts to achieve and maintain CMMC compliance, including regular updates to the System Security Plan (SSP) and other relevant documentation.