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The main purpose of a Plan of Action and Milestones (POA&M) is to document remedial actions for security control deficiencies. A POA&M serves as a critical tool for organizations to prioritize and manage the remediation efforts necessary to address security weaknesses and deficiencies identified during assessments or audits.

By outlining specific actions to be taken, assigning responsibilities, setting timelines, and anticipating resources required for compliance, a POA&M helps maintain continuous security improvement and assurance. This process ensures that organizations are not only aware of their security shortcomings but also have a structured plan to address them effectively.

The other choices focus on different elements of operational or project management that are not the central function of a POA&M. For instance, scheduling training for security personnel or documenting plans for new system implementations do not directly relate to rectifying existing security issues, nor do they reflect the ongoing monitoring and action planning necessary for maintaining security posture. Listing technology purchases also diverges from the intent of focusing on security controls and their remediation.