What is the name of the formal document that provides an overview of security requirements for the information system and describes the security controls in place or planned for meeting those requirem

A Security Assessment Plan (SAP) outlines the methodology for assessing security controls, not the list of controls themselves.

A Plan of Action & Milestones (POA&M) documents remediation plans for identified vulnerabilities, not the overall system security posture.

The System Security and Privacy Plan (often referred to as System Security Plan or SSP) is a formal document that provides a comprehensive overview of an information system's security requirements. It details the security controls implemented or planned to meet those requirements, serving as a critical component in the risk management framework for demonstrating an organization's security posture.

A Security Assessment Report (SAR) summarizes the findings of a security assessment, but it is not the plan describing the security controls.