Who has the responsibility to review and ensure that only substantive items are incorporated in the plan of action and milestones? Response:

The Information System Owner is typically responsible for developing and implementing the POA&M, but the Authorizing Official performs the final review and approval.

A Common Control Provider is responsible for implementing and managing common controls, not specifically for reviewing or approving POA&Ms for individual systems.

The Authorizing Official (AO) has the ultimate responsibility to review and approve the Plan of Action and Milestones (POA&M), ensuring that only substantive items that effectively address identified deficiencies are incorporated before authorizing a system to operate.

An Information Owner is responsible for the data within a system but does not hold the authorization responsibility for system operations or POA&M approval.