What should the system owner use to prioritize mitigation actions when developing the plan of action and milestones (POA&M)? Response:

Budget constraints are a practical consideration, but they are a limiting factor, not the primary input for prioritizing technical risks based on their severity.

Risk assessment results provide the necessary data regarding the likelihood and impact of identified vulnerabilities and threats, which is critical for objectively prioritizing mitigation actions in a Plan of Action and Milestones (POA&M). High-risk items should receive higher priority.

A continuous monitoring strategy is about ongoing oversight and detection, not the initial prioritization of actions in a POA&M.

While recommendations from information owners are valuable input, the comprehensive risk assessment results provide the holistic and objective basis for prioritization across all aspects of the system.