According to 38 USCS § 5727(16) [Title 38. Veterans' Benefits; Part IV. General Administrative Provisions; Chapter 57. Records and Investigations; Subchapter III. Information Security] the term "plan of action and milestones", means a plan used as a basis for the quarterly reporting requirements of the Office of Management and Budget that includes the following information:
(A) A description of the security weakness.
(B) The identity of the office or organization responsible for resolving the weakness.
(C) An estimate of resources required to resolve the weakness by fiscal year.
(D) The scheduled completion date.
(E) Key milestones with estimated completion dates.
(F) Any changes to the original key milestone date.
(G) The source that identified the weakness.
(H) The status of efforts to correct the weakness.