From e4f710c20c663d48e21fa3d872b71af875e92937 Mon Sep 17 00:00:00 2001
From: david-waltermire-nist <david-waltermire-nist@users.noreply.github.com>
Date: Mon, 17 Oct 2022 18:44:04 +0000
Subject: [PATCH] Publishing generated metaschema resources [ci skip]

---
 .../oscal_complete_xml-to-json-converter.xsl  | 436 +++++++++++-
 .../oscal_poam_xml-to-json-converter.xsl      | 634 ++++++++++++++++-
 json/schema/oscal_assessment-plan_schema.json |  77 +++
 .../oscal_assessment-results_schema.json      | 156 ++---
 json/schema/oscal_complete_schema.json        | 176 ++---
 json/schema/oscal_poam_schema.json            |  97 +++
 .../oscal_complete_json-to-xml-converter.xsl  | 518 +++++++++++++-
 .../oscal_poam_json-to-xml-converter.xsl      | 640 +++++++++++++++++-
 xml/schema/oscal_assessment-plan_schema.xsd   | 138 ++++
 .../oscal_assessment-results_schema.xsd       | 278 ++++----
 xml/schema/oscal_complete_schema.xsd          | 304 +++++----
 xml/schema/oscal_poam_schema.xsd              | 164 +++++
 12 files changed, 3140 insertions(+), 478 deletions(-)

diff --git a/json/convert/oscal_complete_xml-to-json-converter.xsl b/json/convert/oscal_complete_xml-to-json-converter.xsl
index 4aff0b6d79..01e535d7a1 100644
--- a/json/convert/oscal_complete_xml-to-json-converter.xsl
+++ b/json/convert/oscal_complete_xml-to-json-converter.xsl
@@ -76,7 +76,7 @@
       </xsl:if>
    </xsl:template>
    <!-- XML to JSON conversion: object filters -->
-   <xsl:strip-space elements="catalog metadata revision prop link role location address party responsible-party action param constraint test guideline select control part mapping target-resource map source target group back-matter resource citation rlink mapping-collection source-resource profile import include-all include-controls matching exclude-controls merge combine flat custom insert-controls modify set-parameter alter remove add component-definition import-component-definition component responsible-role protocol port-range control-implementation implemented-requirement statement capability incorporates-component system-security-plan import-profile system-characteristics system-information information-type categorization confidentiality-impact integrity-impact availability-impact security-impact-level status authorization-boundary diagram network-architecture data-flow system-implementation leveraged-authorization user authorized-privilege inventory-item implemented-component by-component implementation-status export provided responsibility inherited satisfied assessment-plan import-ssp local-definitions objectives-and-methods activity step reviewed-controls control-selection include-control exclude-control control-objective-selection include-objective exclude-objective related-controls terms-and-conditions assessment-subject include-subject exclude-subject assessment-assets assessment-platform uses-component task timing on-date within-date-range at-frequency dependency associated-activity subject assessment-results import-ap result assessment-task attestation assessment-log entry logged-by related-task identified-subject observation origin actor relevant-evidence risk characterization facet mitigating-factor response required-asset risk-log related-response related-observation finding associated-risk plan-of-action-and-milestones poam-item"/>
+   <xsl:strip-space elements="catalog metadata revision prop link role location address party responsible-party action param constraint test guideline select control part mapping target-resource map source target group back-matter resource citation rlink mapping-collection source-resource profile import include-all include-controls matching exclude-controls merge combine flat custom insert-controls modify set-parameter alter remove add component-definition import-component-definition component responsible-role protocol port-range control-implementation implemented-requirement statement capability incorporates-component system-security-plan import-profile system-characteristics system-information information-type categorization confidentiality-impact integrity-impact availability-impact security-impact-level status authorization-boundary diagram network-architecture data-flow system-implementation leveraged-authorization user authorized-privilege inventory-item implemented-component by-component implementation-status export provided responsibility inherited satisfied assessment-plan import-ssp local-definitions objectives-and-methods activity step reviewed-controls control-selection include-control exclude-control control-objective-selection include-objective exclude-objective related-controls terms-and-conditions assessment-subject include-subject exclude-subject assessment-assets assessment-platform uses-component task timing on-date within-date-range at-frequency dependency associated-activity subject assessment-results import-ap result assessment-task attestation assessment-log entry logged-by related-task identified-subject observation origin actor relevant-evidence risk characterization facet mitigating-factor response required-asset risk-log related-response related-observation finding associated-risk plan-of-action-and-milestones poam-item related-finding"/>
    <!-- METASCHEMA conversion stylesheet supports XML -> METASCHEMA/SUPERMODEL conversion -->
    <!-- ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ -->
    <!-- METASCHEMA:  in namespace "http://csrc.nist.gov/ns/oscal/1.0"-->
@@ -624,7 +624,7 @@
          <xsl:apply-templates select="remarks"/>
       </assembly>
    </xsl:template>
-   <xsl:template match="finding/target"
+   <xsl:template match="finding/target | finding/target"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
       <xsl:param name="with-key" select="true()"/>
       <assembly name="finding-target" key="target" gi="target">
@@ -2658,6 +2658,13 @@
                </xsl:apply-templates>
             </group>
          </xsl:for-each-group>
+         <xsl:for-each-group select="finding" group-by="true()">
+            <group in-json="ARRAY" key="findings">
+               <xsl:apply-templates select="current-group()">
+                  <xsl:with-param name="with-key" select="false()"/>
+               </xsl:apply-templates>
+            </group>
+         </xsl:for-each-group>
          <xsl:for-each-group select="poam-item" group-by="true()">
             <group in-json="ARRAY" key="poam-items">
                <xsl:apply-templates select="current-group()">
@@ -2723,6 +2730,13 @@
                </xsl:apply-templates>
             </group>
          </xsl:for-each-group>
+         <xsl:for-each-group select="related-finding" group-by="true()">
+            <group in-json="ARRAY" key="related-findings">
+               <xsl:apply-templates select="current-group()">
+                  <xsl:with-param name="with-key" select="false()"/>
+               </xsl:apply-templates>
+            </group>
+         </xsl:for-each-group>
          <xsl:for-each-group select="related-observation" group-by="true()">
             <group in-json="ARRAY" key="related-observations">
                <xsl:apply-templates select="current-group()">
@@ -4497,7 +4511,7 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
-   <xsl:template match="assessment-results/result/assessment-log/entry/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/observation/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/characterization/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/response/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/risk-log/entry/related-response/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/finding/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/observation/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/characterization/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/response/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/risk-log/entry/related-response/related-task/identified-subject/@subject-placeholder-uuid"
+   <xsl:template match="assessment-results/result/assessment-log/entry/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/observation/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/characterization/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/response/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/risk-log/entry/related-response/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/finding/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/observation/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/characterization/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/response/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/risk-log/entry/related-response/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/finding/origin/related-task/identified-subject/@subject-placeholder-uuid"
                  priority="11"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
       <flag in-json="string"
@@ -4770,7 +4784,7 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
-   <xsl:template match="assessment-results/result/finding/target/status/@state"
+   <xsl:template match="assessment-results/result/finding/target/status/@state | plan-of-action-and-milestones/finding/target/status/@state"
                  priority="9"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
       <flag in-json="string"
@@ -4781,7 +4795,7 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
-   <xsl:template match="assessment-results/result/finding/target/status/@reason"
+   <xsl:template match="assessment-results/result/finding/target/status/@reason | plan-of-action-and-milestones/finding/target/status/@reason"
                  priority="9"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
       <flag in-json="string"
@@ -4792,7 +4806,7 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
-   <xsl:template match="assessment-results/result/finding/related-observation/@observation-uuid"
+   <xsl:template match="assessment-results/result/finding/related-observation/@observation-uuid | plan-of-action-and-milestones/finding/related-observation/@observation-uuid"
                  priority="9"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
       <flag in-json="string"
@@ -4803,7 +4817,7 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
-   <xsl:template match="assessment-results/result/finding/associated-risk/@risk-uuid"
+   <xsl:template match="assessment-results/result/finding/associated-risk/@risk-uuid | plan-of-action-and-milestones/finding/associated-risk/@risk-uuid"
                  priority="9"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
       <flag in-json="string"
@@ -4836,6 +4850,17 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/poam-item/related-finding/@finding-uuid"
+                 priority="7"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <flag in-json="string"
+            as-type="uuid"
+            name="finding-uuid"
+            key="finding-uuid"
+            gi="finding-uuid">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
    <xsl:template match="plan-of-action-and-milestones/poam-item/related-observation/@observation-uuid"
                  priority="7"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
@@ -29692,6 +29717,395 @@
          <xsl:apply-templates select="@observation-uuid"/>
       </assembly>
    </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/title"
+                 priority="5"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="title"
+             key="title"
+             gi="title"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">title</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/description"
+                 priority="5"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-multiline" in-json="string">
+            <xsl:for-each-group select="p | ul | ol | pre | h1 | h2 | h3 | h4 | h5 | h6 | table"
+                                group-by="true()">
+               <xsl:apply-templates select="current-group()" mode="cast-prose"/>
+            </xsl:for-each-group>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/link/text"
+                 priority="7"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/actor/link/text"
+                 priority="11"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/link/text"
+                 priority="11"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/responsible-party/link/text"
+                 priority="13"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/subject/description"
+                 priority="11"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-multiline" in-json="string">
+            <xsl:for-each-group select="p | ul | ol | pre | h1 | h2 | h3 | h4 | h5 | h6 | table"
+                                group-by="true()">
+               <xsl:apply-templates select="current-group()" mode="cast-prose"/>
+            </xsl:for-each-group>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/subject/link/text"
+                 priority="13"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/subject/include-subject/link/text"
+                 priority="16"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/subject/exclude-subject/link/text"
+                 priority="15"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject"
+                 priority="9"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <assembly name="identified-subject"
+                key="identified-subject"
+                gi="identified-subject">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">identified-subject</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="@subject-placeholder-uuid"/>
+         <xsl:for-each-group select="subject" group-by="true()">
+            <group in-json="ARRAY" key="subjects">
+               <xsl:apply-templates select="current-group()">
+                  <xsl:with-param name="with-key" select="false()"/>
+               </xsl:apply-templates>
+            </group>
+         </xsl:for-each-group>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/description"
+                 priority="12"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-multiline" in-json="string">
+            <xsl:for-each-group select="p | ul | ol | pre | h1 | h2 | h3 | h4 | h5 | h6 | table"
+                                group-by="true()">
+               <xsl:apply-templates select="current-group()" mode="cast-prose"/>
+            </xsl:for-each-group>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/link/text"
+                 priority="14"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/include-subject/link/text"
+                 priority="17"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/exclude-subject/link/text"
+                 priority="16"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/target/title"
+                 priority="6"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="title"
+             key="title"
+             gi="title"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">title</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/target/description"
+                 priority="6"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-multiline" in-json="string">
+            <xsl:for-each-group select="p | ul | ol | pre | h1 | h2 | h3 | h4 | h5 | h6 | table"
+                                group-by="true()">
+               <xsl:apply-templates select="current-group()" mode="cast-prose"/>
+            </xsl:for-each-group>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/target/link/text"
+                 priority="8"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/target/status"
+                 priority="6"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <assembly name="status" key="status" gi="status">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">status</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="@state"/>
+         <xsl:apply-templates select="@reason"/>
+         <xsl:apply-templates select="remarks"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/implementation-statement-uuid"
+                 priority="5"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="uuid"
+             name="implementation-statement-uuid"
+             key="implementation-statement-uuid"
+             gi="implementation-statement-uuid"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">implementation-statement-uuid</xsl:attribute>
+         </xsl:if>
+         <value as-type="uuid" in-json="string">
+            <xsl:value-of select="."/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/related-observation"
+                 priority="6"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <assembly as-type="empty" name="related-observation" gi="related-observation">
+         <xsl:apply-templates select="@observation-uuid"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/associated-risk"
+                 priority="6"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <assembly as-type="empty" name="associated-risk" gi="associated-risk">
+         <xsl:apply-templates select="@risk-uuid"/>
+      </assembly>
+   </xsl:template>
    <xsl:template match="plan-of-action-and-milestones/poam-item/title"
                  priority="5"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
@@ -29782,6 +30196,14 @@
          </value>
       </field>
    </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/poam-item/related-finding"
+                 priority="6"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <assembly as-type="empty" name="related-finding" gi="related-finding">
+         <xsl:apply-templates select="@finding-uuid"/>
+      </assembly>
+   </xsl:template>
    <xsl:template match="plan-of-action-and-milestones/poam-item/related-observation"
                  priority="6"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
diff --git a/json/convert/oscal_poam_xml-to-json-converter.xsl b/json/convert/oscal_poam_xml-to-json-converter.xsl
index 5e79516a4f..cd4be00cc8 100644
--- a/json/convert/oscal_poam_xml-to-json-converter.xsl
+++ b/json/convert/oscal_poam_xml-to-json-converter.xsl
@@ -76,7 +76,7 @@
       </xsl:if>
    </xsl:template>
    <!-- XML to JSON conversion: object filters -->
-   <xsl:strip-space elements="plan-of-action-and-milestones metadata revision prop link role location address party responsible-party action import-ssp local-definitions component status responsible-role protocol port-range inventory-item implemented-component assessment-assets assessment-platform uses-component observation origin actor related-task subject include-all include-subject exclude-subject identified-subject relevant-evidence risk characterization facet mitigating-factor response required-asset task timing on-date within-date-range at-frequency dependency associated-activity risk-log entry logged-by related-response related-observation poam-item associated-risk back-matter resource citation rlink"/>
+   <xsl:strip-space elements="plan-of-action-and-milestones metadata revision prop link role location address party responsible-party action import-ssp local-definitions component status responsible-role protocol port-range inventory-item implemented-component assessment-assets assessment-platform uses-component observation origin actor related-task subject include-all include-subject exclude-subject identified-subject relevant-evidence risk characterization facet mitigating-factor response required-asset task timing on-date within-date-range at-frequency dependency associated-activity risk-log entry logged-by related-response related-observation finding target implementation-status associated-risk poam-item related-finding back-matter resource citation rlink"/>
    <!-- METASCHEMA conversion stylesheet supports XML -> METASCHEMA/SUPERMODEL conversion -->
    <!-- ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ -->
    <!-- METASCHEMA:  in namespace "http://csrc.nist.gov/ns/oscal/1.0"-->
@@ -111,6 +111,13 @@
                </xsl:apply-templates>
             </group>
          </xsl:for-each-group>
+         <xsl:for-each-group select="finding" group-by="true()">
+            <group in-json="ARRAY" key="findings">
+               <xsl:apply-templates select="current-group()">
+                  <xsl:with-param name="with-key" select="false()"/>
+               </xsl:apply-templates>
+            </group>
+         </xsl:for-each-group>
          <xsl:for-each-group select="poam-item" group-by="true()">
             <group in-json="ARRAY" key="poam-items">
                <xsl:apply-templates select="current-group()">
@@ -878,6 +885,96 @@
          <xsl:apply-templates select="@role-id"/>
       </assembly>
    </xsl:template>
+   <xsl:template match="finding"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <assembly name="finding" gi="finding">
+         <xsl:apply-templates select="@uuid"/>
+         <xsl:apply-templates select="title"/>
+         <xsl:apply-templates select="description"/>
+         <xsl:for-each-group select="prop" group-by="true()">
+            <group in-json="ARRAY" key="props">
+               <xsl:apply-templates select="current-group()">
+                  <xsl:with-param name="with-key" select="false()"/>
+               </xsl:apply-templates>
+            </group>
+         </xsl:for-each-group>
+         <xsl:for-each-group select="link" group-by="true()">
+            <group in-json="ARRAY" key="links">
+               <xsl:apply-templates select="current-group()">
+                  <xsl:with-param name="with-key" select="false()"/>
+               </xsl:apply-templates>
+            </group>
+         </xsl:for-each-group>
+         <xsl:for-each-group select="origin" group-by="true()">
+            <group in-json="ARRAY" key="origins">
+               <xsl:apply-templates select="current-group()">
+                  <xsl:with-param name="with-key" select="false()"/>
+               </xsl:apply-templates>
+            </group>
+         </xsl:for-each-group>
+         <xsl:apply-templates select="target"/>
+         <xsl:apply-templates select="implementation-statement-uuid"/>
+         <xsl:for-each-group select="related-observation" group-by="true()">
+            <group in-json="ARRAY" key="related-observations">
+               <xsl:apply-templates select="current-group()">
+                  <xsl:with-param name="with-key" select="false()"/>
+               </xsl:apply-templates>
+            </group>
+         </xsl:for-each-group>
+         <xsl:for-each-group select="associated-risk" group-by="true()">
+            <group in-json="ARRAY" key="related-risks">
+               <xsl:apply-templates select="current-group()">
+                  <xsl:with-param name="with-key" select="false()"/>
+               </xsl:apply-templates>
+            </group>
+         </xsl:for-each-group>
+         <xsl:apply-templates select="remarks"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="target"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <assembly name="finding-target" key="target" gi="target">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">target</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="@type"/>
+         <xsl:apply-templates select="@target-id"/>
+         <xsl:apply-templates select="title"/>
+         <xsl:apply-templates select="description"/>
+         <xsl:for-each-group select="prop" group-by="true()">
+            <group in-json="ARRAY" key="props">
+               <xsl:apply-templates select="current-group()">
+                  <xsl:with-param name="with-key" select="false()"/>
+               </xsl:apply-templates>
+            </group>
+         </xsl:for-each-group>
+         <xsl:for-each-group select="link" group-by="true()">
+            <group in-json="ARRAY" key="links">
+               <xsl:apply-templates select="current-group()">
+                  <xsl:with-param name="with-key" select="false()"/>
+               </xsl:apply-templates>
+            </group>
+         </xsl:for-each-group>
+         <xsl:apply-templates select="status"/>
+         <xsl:apply-templates select="implementation-status"/>
+         <xsl:apply-templates select="remarks"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="implementation-status"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <assembly name="implementation-status"
+                key="implementation-status"
+                gi="implementation-status">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">implementation-status</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="@state"/>
+         <xsl:apply-templates select="remarks"/>
+      </assembly>
+   </xsl:template>
    <xsl:template match="poam-item"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
       <xsl:param name="with-key" select="true()"/>
@@ -906,6 +1003,13 @@
                </xsl:apply-templates>
             </group>
          </xsl:for-each-group>
+         <xsl:for-each-group select="related-finding" group-by="true()">
+            <group in-json="ARRAY" key="related-findings">
+               <xsl:apply-templates select="current-group()">
+                  <xsl:with-param name="with-key" select="false()"/>
+               </xsl:apply-templates>
+            </group>
+         </xsl:for-each-group>
          <xsl:for-each-group select="related-observation" group-by="true()">
             <group in-json="ARRAY" key="related-observations">
                <xsl:apply-templates select="current-group()">
@@ -1556,7 +1660,7 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
-   <xsl:template match="plan-of-action-and-milestones/observation/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/characterization/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/response/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/risk-log/entry/related-response/related-task/identified-subject/@subject-placeholder-uuid"
+   <xsl:template match="plan-of-action-and-milestones/observation/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/characterization/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/response/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/risk-log/entry/related-response/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/finding/origin/related-task/identified-subject/@subject-placeholder-uuid"
                  priority="10"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
       <flag in-json="string"
@@ -1873,6 +1977,94 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
+   <xsl:template match="finding/@uuid"
+                 priority="1"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <flag in-json="string"
+            as-type="uuid"
+            name="uuid"
+            key="uuid"
+            gi="uuid">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="target/@type"
+                 priority="1"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <flag in-json="string"
+            as-type="string"
+            name="type"
+            key="type"
+            gi="type">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="target/@target-id"
+                 priority="1"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <flag in-json="string"
+            as-type="token"
+            name="target-id"
+            key="target-id"
+            gi="target-id">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/target/status/@state"
+                 priority="7"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <flag in-json="string"
+            as-type="token"
+            name="state"
+            key="state"
+            gi="state">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/target/status/@reason"
+                 priority="7"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <flag in-json="string"
+            as-type="token"
+            name="reason"
+            key="reason"
+            gi="reason">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="implementation-status/@state"
+                 priority="1"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <flag in-json="string"
+            as-type="token"
+            name="state"
+            key="state"
+            gi="state">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/related-observation/@observation-uuid"
+                 priority="7"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <flag in-json="string"
+            as-type="uuid"
+            name="observation-uuid"
+            key="observation-uuid"
+            gi="observation-uuid">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/associated-risk/@risk-uuid"
+                 priority="7"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <flag in-json="string"
+            as-type="uuid"
+            name="risk-uuid"
+            key="risk-uuid"
+            gi="risk-uuid">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
    <xsl:template match="poam-item/@uuid"
                  priority="1"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
@@ -1884,6 +2076,17 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/poam-item/related-finding/@finding-uuid"
+                 priority="7"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <flag in-json="string"
+            as-type="uuid"
+            name="finding-uuid"
+            key="finding-uuid"
+            gi="finding-uuid">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
    <xsl:template match="plan-of-action-and-milestones/poam-item/related-observation/@observation-uuid"
                  priority="7"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
@@ -5898,7 +6101,7 @@
          <xsl:apply-templates select="@observation-uuid"/>
       </assembly>
    </xsl:template>
-   <xsl:template match="plan-of-action-and-milestones/poam-item/title"
+   <xsl:template match="plan-of-action-and-milestones/finding/title"
                  priority="5"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
       <xsl:param name="with-key" select="true()"/>
@@ -5916,7 +6119,7 @@
          </value>
       </field>
    </xsl:template>
-   <xsl:template match="plan-of-action-and-milestones/poam-item/description"
+   <xsl:template match="plan-of-action-and-milestones/finding/description"
                  priority="5"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
       <xsl:param name="with-key" select="true()"/>
@@ -5938,7 +6141,7 @@
          </value>
       </field>
    </xsl:template>
-   <xsl:template match="plan-of-action-and-milestones/poam-item/link/text"
+   <xsl:template match="plan-of-action-and-milestones/finding/link/text"
                  priority="7"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
       <xsl:param name="with-key" select="true()"/>
@@ -5956,24 +6159,86 @@
          </value>
       </field>
    </xsl:template>
-   <xsl:template match="plan-of-action-and-milestones/poam-item/origin"
-                 priority="6"
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/actor/link/text"
+                 priority="11"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
       <xsl:param name="with-key" select="true()"/>
-      <assembly name="origin" gi="origin">
-         <xsl:for-each-group select="actor" group-by="true()">
-            <group in-json="ARRAY" key="actors">
-               <xsl:apply-templates select="current-group()">
-                  <xsl:with-param name="with-key" select="false()"/>
-               </xsl:apply-templates>
-            </group>
-         </xsl:for-each-group>
-      </assembly>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
    </xsl:template>
-   <xsl:template match="plan-of-action-and-milestones/poam-item/origin/actor/link/text"
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/link/text"
+                 priority="11"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/responsible-party/link/text"
+                 priority="13"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/subject/description"
                  priority="11"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
       <xsl:param name="with-key" select="true()"/>
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-multiline" in-json="string">
+            <xsl:for-each-group select="p | ul | ol | pre | h1 | h2 | h3 | h4 | h5 | h6 | table"
+                                group-by="true()">
+               <xsl:apply-templates select="current-group()" mode="cast-prose"/>
+            </xsl:for-each-group>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/subject/link/text"
+                 priority="13"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
       <field collapsible="no"
              as-type="markup-line"
              name="text"
@@ -5988,6 +6253,341 @@
          </value>
       </field>
    </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/subject/include-subject/link/text"
+                 priority="16"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/subject/exclude-subject/link/text"
+                 priority="15"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject"
+                 priority="9"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <assembly name="identified-subject"
+                key="identified-subject"
+                gi="identified-subject">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">identified-subject</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="@subject-placeholder-uuid"/>
+         <xsl:for-each-group select="subject" group-by="true()">
+            <group in-json="ARRAY" key="subjects">
+               <xsl:apply-templates select="current-group()">
+                  <xsl:with-param name="with-key" select="false()"/>
+               </xsl:apply-templates>
+            </group>
+         </xsl:for-each-group>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/description"
+                 priority="12"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-multiline" in-json="string">
+            <xsl:for-each-group select="p | ul | ol | pre | h1 | h2 | h3 | h4 | h5 | h6 | table"
+                                group-by="true()">
+               <xsl:apply-templates select="current-group()" mode="cast-prose"/>
+            </xsl:for-each-group>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/link/text"
+                 priority="14"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/include-subject/link/text"
+                 priority="17"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/exclude-subject/link/text"
+                 priority="16"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/target/title"
+                 priority="6"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="title"
+             key="title"
+             gi="title"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">title</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/target/description"
+                 priority="6"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-multiline" in-json="string">
+            <xsl:for-each-group select="p | ul | ol | pre | h1 | h2 | h3 | h4 | h5 | h6 | table"
+                                group-by="true()">
+               <xsl:apply-templates select="current-group()" mode="cast-prose"/>
+            </xsl:for-each-group>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/target/link/text"
+                 priority="8"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/target/status"
+                 priority="6"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <assembly name="status" key="status" gi="status">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">status</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="@state"/>
+         <xsl:apply-templates select="@reason"/>
+         <xsl:apply-templates select="remarks"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/implementation-statement-uuid"
+                 priority="5"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="uuid"
+             name="implementation-statement-uuid"
+             key="implementation-statement-uuid"
+             gi="implementation-statement-uuid"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">implementation-statement-uuid</xsl:attribute>
+         </xsl:if>
+         <value as-type="uuid" in-json="string">
+            <xsl:value-of select="."/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/related-observation"
+                 priority="6"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <assembly as-type="empty" name="related-observation" gi="related-observation">
+         <xsl:apply-templates select="@observation-uuid"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/finding/associated-risk"
+                 priority="6"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <assembly as-type="empty" name="associated-risk" gi="associated-risk">
+         <xsl:apply-templates select="@risk-uuid"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/poam-item/title"
+                 priority="5"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="title"
+             key="title"
+             gi="title"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">title</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/poam-item/description"
+                 priority="5"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-multiline" in-json="string">
+            <xsl:for-each-group select="p | ul | ol | pre | h1 | h2 | h3 | h4 | h5 | h6 | table"
+                                group-by="true()">
+               <xsl:apply-templates select="current-group()" mode="cast-prose"/>
+            </xsl:for-each-group>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/poam-item/link/text"
+                 priority="7"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/poam-item/origin"
+                 priority="6"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <assembly name="origin" gi="origin">
+         <xsl:for-each-group select="actor" group-by="true()">
+            <group in-json="ARRAY" key="actors">
+               <xsl:apply-templates select="current-group()">
+                  <xsl:with-param name="with-key" select="false()"/>
+               </xsl:apply-templates>
+            </group>
+         </xsl:for-each-group>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/poam-item/origin/actor/link/text"
+                 priority="11"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <value as-type="markup-line" in-json="string">
+            <xsl:apply-templates mode="cast-prose"/>
+         </value>
+      </field>
+   </xsl:template>
+   <xsl:template match="plan-of-action-and-milestones/poam-item/related-finding"
+                 priority="6"
+                 xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
+      <xsl:param name="with-key" select="true()"/>
+      <assembly as-type="empty" name="related-finding" gi="related-finding">
+         <xsl:apply-templates select="@finding-uuid"/>
+      </assembly>
+   </xsl:template>
    <xsl:template match="plan-of-action-and-milestones/poam-item/related-observation"
                  priority="6"
                  xpath-default-namespace="http://csrc.nist.gov/ns/oscal/1.0">
diff --git a/json/schema/oscal_assessment-plan_schema.json b/json/schema/oscal_assessment-plan_schema.json
index 49bb202861..fba22cf4d9 100644
--- a/json/schema/oscal_assessment-plan_schema.json
+++ b/json/schema/oscal_assessment-plan_schema.json
@@ -1523,6 +1523,83 @@
           "target-id",
           "status" ],
         "additionalProperties" : false },
+      "oscal-ap-oscal-assessment-common:finding" : 
+      { "title" : "Finding",
+        "description" : "Describes an individual finding.",
+        "$id" : "#assembly_oscal-assessment-common_finding",
+        "type" : "object",
+        "properties" : 
+        { "uuid" : 
+          { "title" : "Finding Universally Unique Identifier",
+            "description" : "A machine-oriented, globally unique identifier with cross-instance scope that can be used to reference this finding in this or other OSCAL instances. The locally defined UUID of the finding can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned per-subject, which means it should be consistently used to identify the same subject across revisions of the document.",
+            "$ref" : "#/definitions/UUIDDatatype" },
+          "title" : 
+          { "title" : "Finding Title",
+            "description" : "The title for this finding.",
+            "type" : "string" },
+          "description" : 
+          { "title" : "Finding Description",
+            "description" : "A human-readable description of this finding.",
+            "type" : "string" },
+          "props" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "$ref" : "#assembly_oscal-metadata_property" } },
+          "links" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "$ref" : "#assembly_oscal-metadata_link" } },
+          "origins" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "$ref" : "#assembly_oscal-assessment-common_origin" } },
+          "target" : 
+          { "$ref" : "#assembly_oscal-assessment-common_finding-target" },
+          "implementation-statement-uuid" : 
+          { "title" : "Implementation Statement UUID",
+            "description" : "A machine-oriented identifier reference to the implementation statement in the SSP to which this finding is related.",
+            "$ref" : "#/definitions/UUIDDatatype" },
+          "related-observations" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "title" : "Related Observation",
+              "description" : "Relates the finding to a set of referenced observations that were used to determine the finding.",
+              "type" : "object",
+              "properties" : 
+              { "observation-uuid" : 
+                { "title" : "Observation Universally Unique Identifier Reference",
+                  "description" : "A machine-oriented identifier reference to an observation defined in the list of observations.",
+                  "$ref" : "#/definitions/UUIDDatatype" } },
+              "required" : 
+              [ "observation-uuid" ],
+              "additionalProperties" : false } },
+          "related-risks" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "title" : "Associated Risk",
+              "description" : "Relates the finding to a set of referenced risks that were used to determine the finding.",
+              "type" : "object",
+              "properties" : 
+              { "risk-uuid" : 
+                { "title" : "Risk Universally Unique Identifier Reference",
+                  "description" : "A machine-oriented identifier reference to a risk defined in the list of risks.",
+                  "$ref" : "#/definitions/UUIDDatatype" } },
+              "required" : 
+              [ "risk-uuid" ],
+              "additionalProperties" : false } },
+          "remarks" : 
+          { "$ref" : "#field_oscal-metadata_remarks" } },
+        "required" : 
+        [ "uuid",
+          "title",
+          "description",
+          "target" ],
+        "additionalProperties" : false },
       "oscal-ap-oscal-assessment-common:observation" : 
       { "title" : "Observation",
         "description" : "Describes an individual observation.",
diff --git a/json/schema/oscal_assessment-results_schema.json b/json/schema/oscal_assessment-results_schema.json
index fd9efdcdb7..47b059de4b 100644
--- a/json/schema/oscal_assessment-results_schema.json
+++ b/json/schema/oscal_assessment-results_schema.json
@@ -212,7 +212,7 @@
           { "type" : "array",
             "minItems" : 1,
             "items" : 
-            { "$ref" : "#assembly_oscal-ar_finding" } },
+            { "$ref" : "#assembly_oscal-assessment-common_finding" } },
           "remarks" : 
           { "$ref" : "#field_oscal-metadata_remarks" } },
         "required" : 
@@ -222,83 +222,6 @@
           "start",
           "reviewed-controls" ],
         "additionalProperties" : false },
-      "oscal-ar-oscal-ar:finding" : 
-      { "title" : "Finding",
-        "description" : "Describes an individual finding.",
-        "$id" : "#assembly_oscal-ar_finding",
-        "type" : "object",
-        "properties" : 
-        { "uuid" : 
-          { "title" : "Finding Universally Unique Identifier",
-            "description" : "A machine-oriented, globally unique identifier with cross-instance scope that can be used to reference this finding in this or other OSCAL instances. The locally defined UUID of the finding can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned per-subject, which means it should be consistently used to identify the same subject across revisions of the document.",
-            "$ref" : "#/definitions/UUIDDatatype" },
-          "title" : 
-          { "title" : "Finding Title",
-            "description" : "The title for this finding.",
-            "type" : "string" },
-          "description" : 
-          { "title" : "Finding Description",
-            "description" : "A human-readable description of this finding.",
-            "type" : "string" },
-          "props" : 
-          { "type" : "array",
-            "minItems" : 1,
-            "items" : 
-            { "$ref" : "#assembly_oscal-metadata_property" } },
-          "links" : 
-          { "type" : "array",
-            "minItems" : 1,
-            "items" : 
-            { "$ref" : "#assembly_oscal-metadata_link" } },
-          "origins" : 
-          { "type" : "array",
-            "minItems" : 1,
-            "items" : 
-            { "$ref" : "#assembly_oscal-assessment-common_origin" } },
-          "target" : 
-          { "$ref" : "#assembly_oscal-assessment-common_finding-target" },
-          "implementation-statement-uuid" : 
-          { "title" : "Implementation Statement UUID",
-            "description" : "A machine-oriented identifier reference to the implementation statement in the SSP to which this finding is related.",
-            "$ref" : "#/definitions/UUIDDatatype" },
-          "related-observations" : 
-          { "type" : "array",
-            "minItems" : 1,
-            "items" : 
-            { "title" : "Related Observation",
-              "description" : "Relates the finding to a set of referenced observations that were used to determine the finding.",
-              "type" : "object",
-              "properties" : 
-              { "observation-uuid" : 
-                { "title" : "Observation Universally Unique Identifier Reference",
-                  "description" : "A machine-oriented identifier reference to an observation defined in the list of observations.",
-                  "$ref" : "#/definitions/UUIDDatatype" } },
-              "required" : 
-              [ "observation-uuid" ],
-              "additionalProperties" : false } },
-          "related-risks" : 
-          { "type" : "array",
-            "minItems" : 1,
-            "items" : 
-            { "title" : "Associated Risk",
-              "description" : "Relates the finding to a set of referenced risks that were used to determine the finding.",
-              "type" : "object",
-              "properties" : 
-              { "risk-uuid" : 
-                { "title" : "Risk Universally Unique Identifier Reference",
-                  "description" : "A machine-oriented identifier reference to a risk defined in the list of risks.",
-                  "$ref" : "#/definitions/UUIDDatatype" } },
-              "required" : 
-              [ "risk-uuid" ],
-              "additionalProperties" : false } },
-          "remarks" : 
-          { "$ref" : "#field_oscal-metadata_remarks" } },
-        "required" : 
-        [ "uuid",
-          "title",
-          "description",
-          "target" ],
-        "additionalProperties" : false },
       "oscal-ar-oscal-ar:import-ap" : 
       { "title" : "Import Assessment Plan",
         "description" : "Used by assessment-results to import information about the original plan for assessing the system.",
@@ -1753,6 +1676,83 @@
           "target-id",
           "status" ],
         "additionalProperties" : false },
+      "oscal-ar-oscal-assessment-common:finding" : 
+      { "title" : "Finding",
+        "description" : "Describes an individual finding.",
+        "$id" : "#assembly_oscal-assessment-common_finding",
+        "type" : "object",
+        "properties" : 
+        { "uuid" : 
+          { "title" : "Finding Universally Unique Identifier",
+            "description" : "A machine-oriented, globally unique identifier with cross-instance scope that can be used to reference this finding in this or other OSCAL instances. The locally defined UUID of the finding can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned per-subject, which means it should be consistently used to identify the same subject across revisions of the document.",
+            "$ref" : "#/definitions/UUIDDatatype" },
+          "title" : 
+          { "title" : "Finding Title",
+            "description" : "The title for this finding.",
+            "type" : "string" },
+          "description" : 
+          { "title" : "Finding Description",
+            "description" : "A human-readable description of this finding.",
+            "type" : "string" },
+          "props" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "$ref" : "#assembly_oscal-metadata_property" } },
+          "links" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "$ref" : "#assembly_oscal-metadata_link" } },
+          "origins" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "$ref" : "#assembly_oscal-assessment-common_origin" } },
+          "target" : 
+          { "$ref" : "#assembly_oscal-assessment-common_finding-target" },
+          "implementation-statement-uuid" : 
+          { "title" : "Implementation Statement UUID",
+            "description" : "A machine-oriented identifier reference to the implementation statement in the SSP to which this finding is related.",
+            "$ref" : "#/definitions/UUIDDatatype" },
+          "related-observations" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "title" : "Related Observation",
+              "description" : "Relates the finding to a set of referenced observations that were used to determine the finding.",
+              "type" : "object",
+              "properties" : 
+              { "observation-uuid" : 
+                { "title" : "Observation Universally Unique Identifier Reference",
+                  "description" : "A machine-oriented identifier reference to an observation defined in the list of observations.",
+                  "$ref" : "#/definitions/UUIDDatatype" } },
+              "required" : 
+              [ "observation-uuid" ],
+              "additionalProperties" : false } },
+          "related-risks" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "title" : "Associated Risk",
+              "description" : "Relates the finding to a set of referenced risks that were used to determine the finding.",
+              "type" : "object",
+              "properties" : 
+              { "risk-uuid" : 
+                { "title" : "Risk Universally Unique Identifier Reference",
+                  "description" : "A machine-oriented identifier reference to a risk defined in the list of risks.",
+                  "$ref" : "#/definitions/UUIDDatatype" } },
+              "required" : 
+              [ "risk-uuid" ],
+              "additionalProperties" : false } },
+          "remarks" : 
+          { "$ref" : "#field_oscal-metadata_remarks" } },
+        "required" : 
+        [ "uuid",
+          "title",
+          "description",
+          "target" ],
+        "additionalProperties" : false },
       "oscal-ar-oscal-assessment-common:observation" : 
       { "title" : "Observation",
         "description" : "Describes an individual observation.",
diff --git a/json/schema/oscal_complete_schema.json b/json/schema/oscal_complete_schema.json
index 114a262b47..618dfb0cd4 100644
--- a/json/schema/oscal_complete_schema.json
+++ b/json/schema/oscal_complete_schema.json
@@ -3879,6 +3879,83 @@
           "target-id",
           "status" ],
         "additionalProperties" : false },
+      "oscal-complete-oscal-assessment-common:finding" : 
+      { "title" : "Finding",
+        "description" : "Describes an individual finding.",
+        "$id" : "#assembly_oscal-assessment-common_finding",
+        "type" : "object",
+        "properties" : 
+        { "uuid" : 
+          { "title" : "Finding Universally Unique Identifier",
+            "description" : "A machine-oriented, globally unique identifier with cross-instance scope that can be used to reference this finding in this or other OSCAL instances. The locally defined UUID of the finding can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned per-subject, which means it should be consistently used to identify the same subject across revisions of the document.",
+            "$ref" : "#/definitions/UUIDDatatype" },
+          "title" : 
+          { "title" : "Finding Title",
+            "description" : "The title for this finding.",
+            "type" : "string" },
+          "description" : 
+          { "title" : "Finding Description",
+            "description" : "A human-readable description of this finding.",
+            "type" : "string" },
+          "props" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "$ref" : "#assembly_oscal-metadata_property" } },
+          "links" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "$ref" : "#assembly_oscal-metadata_link" } },
+          "origins" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "$ref" : "#assembly_oscal-assessment-common_origin" } },
+          "target" : 
+          { "$ref" : "#assembly_oscal-assessment-common_finding-target" },
+          "implementation-statement-uuid" : 
+          { "title" : "Implementation Statement UUID",
+            "description" : "A machine-oriented identifier reference to the implementation statement in the SSP to which this finding is related.",
+            "$ref" : "#/definitions/UUIDDatatype" },
+          "related-observations" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "title" : "Related Observation",
+              "description" : "Relates the finding to a set of referenced observations that were used to determine the finding.",
+              "type" : "object",
+              "properties" : 
+              { "observation-uuid" : 
+                { "title" : "Observation Universally Unique Identifier Reference",
+                  "description" : "A machine-oriented identifier reference to an observation defined in the list of observations.",
+                  "$ref" : "#/definitions/UUIDDatatype" } },
+              "required" : 
+              [ "observation-uuid" ],
+              "additionalProperties" : false } },
+          "related-risks" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "title" : "Associated Risk",
+              "description" : "Relates the finding to a set of referenced risks that were used to determine the finding.",
+              "type" : "object",
+              "properties" : 
+              { "risk-uuid" : 
+                { "title" : "Risk Universally Unique Identifier Reference",
+                  "description" : "A machine-oriented identifier reference to a risk defined in the list of risks.",
+                  "$ref" : "#/definitions/UUIDDatatype" } },
+              "required" : 
+              [ "risk-uuid" ],
+              "additionalProperties" : false } },
+          "remarks" : 
+          { "$ref" : "#field_oscal-metadata_remarks" } },
+        "required" : 
+        [ "uuid",
+          "title",
+          "description",
+          "target" ],
+        "additionalProperties" : false },
       "oscal-complete-oscal-assessment-common:observation" : 
       { "title" : "Observation",
         "description" : "Describes an individual observation.",
@@ -4747,7 +4824,7 @@
           { "type" : "array",
             "minItems" : 1,
             "items" : 
-            { "$ref" : "#assembly_oscal-ar_finding" } },
+            { "$ref" : "#assembly_oscal-assessment-common_finding" } },
           "remarks" : 
           { "$ref" : "#field_oscal-metadata_remarks" } },
         "required" : 
@@ -4757,83 +4834,6 @@
           "start",
           "reviewed-controls" ],
         "additionalProperties" : false },
-      "oscal-complete-oscal-ar:finding" : 
-      { "title" : "Finding",
-        "description" : "Describes an individual finding.",
-        "$id" : "#assembly_oscal-ar_finding",
-        "type" : "object",
-        "properties" : 
-        { "uuid" : 
-          { "title" : "Finding Universally Unique Identifier",
-            "description" : "A machine-oriented, globally unique identifier with cross-instance scope that can be used to reference this finding in this or other OSCAL instances. The locally defined UUID of the finding can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned per-subject, which means it should be consistently used to identify the same subject across revisions of the document.",
-            "$ref" : "#/definitions/UUIDDatatype" },
-          "title" : 
-          { "title" : "Finding Title",
-            "description" : "The title for this finding.",
-            "type" : "string" },
-          "description" : 
-          { "title" : "Finding Description",
-            "description" : "A human-readable description of this finding.",
-            "type" : "string" },
-          "props" : 
-          { "type" : "array",
-            "minItems" : 1,
-            "items" : 
-            { "$ref" : "#assembly_oscal-metadata_property" } },
-          "links" : 
-          { "type" : "array",
-            "minItems" : 1,
-            "items" : 
-            { "$ref" : "#assembly_oscal-metadata_link" } },
-          "origins" : 
-          { "type" : "array",
-            "minItems" : 1,
-            "items" : 
-            { "$ref" : "#assembly_oscal-assessment-common_origin" } },
-          "target" : 
-          { "$ref" : "#assembly_oscal-assessment-common_finding-target" },
-          "implementation-statement-uuid" : 
-          { "title" : "Implementation Statement UUID",
-            "description" : "A machine-oriented identifier reference to the implementation statement in the SSP to which this finding is related.",
-            "$ref" : "#/definitions/UUIDDatatype" },
-          "related-observations" : 
-          { "type" : "array",
-            "minItems" : 1,
-            "items" : 
-            { "title" : "Related Observation",
-              "description" : "Relates the finding to a set of referenced observations that were used to determine the finding.",
-              "type" : "object",
-              "properties" : 
-              { "observation-uuid" : 
-                { "title" : "Observation Universally Unique Identifier Reference",
-                  "description" : "A machine-oriented identifier reference to an observation defined in the list of observations.",
-                  "$ref" : "#/definitions/UUIDDatatype" } },
-              "required" : 
-              [ "observation-uuid" ],
-              "additionalProperties" : false } },
-          "related-risks" : 
-          { "type" : "array",
-            "minItems" : 1,
-            "items" : 
-            { "title" : "Associated Risk",
-              "description" : "Relates the finding to a set of referenced risks that were used to determine the finding.",
-              "type" : "object",
-              "properties" : 
-              { "risk-uuid" : 
-                { "title" : "Risk Universally Unique Identifier Reference",
-                  "description" : "A machine-oriented identifier reference to a risk defined in the list of risks.",
-                  "$ref" : "#/definitions/UUIDDatatype" } },
-              "required" : 
-              [ "risk-uuid" ],
-              "additionalProperties" : false } },
-          "remarks" : 
-          { "$ref" : "#field_oscal-metadata_remarks" } },
-        "required" : 
-        [ "uuid",
-          "title",
-          "description",
-          "target" ],
-        "additionalProperties" : false },
       "oscal-complete-oscal-ar:import-ap" : 
       { "title" : "Import Assessment Plan",
         "description" : "Used by assessment-results to import information about the original plan for assessing the system.",
@@ -4877,6 +4877,11 @@
             "minItems" : 1,
             "items" : 
             { "$ref" : "#assembly_oscal-assessment-common_risk" } },
+          "findings" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "$ref" : "#assembly_oscal-assessment-common_finding" } },
           "poam-items" : 
           { "type" : "array",
             "minItems" : 1,
@@ -4954,6 +4959,21 @@
               "required" : 
               [ "actors" ],
               "additionalProperties" : false } },
+          "related-findings" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "title" : "Related Finding",
+              "description" : "Relates the poam-item to referenced finding(s).",
+              "type" : "object",
+              "properties" : 
+              { "finding-uuid" : 
+                { "title" : "Finding Universally Unique Identifier Reference",
+                  "description" : "A machine-oriented identifier reference to a finding defined in the list of findings.",
+                  "$ref" : "#/definitions/UUIDDatatype" } },
+              "required" : 
+              [ "finding-uuid" ],
+              "additionalProperties" : false } },
           "related-observations" : 
           { "type" : "array",
             "minItems" : 1,
diff --git a/json/schema/oscal_poam_schema.json b/json/schema/oscal_poam_schema.json
index 68483162f3..889674ec71 100644
--- a/json/schema/oscal_poam_schema.json
+++ b/json/schema/oscal_poam_schema.json
@@ -32,6 +32,11 @@
             "minItems" : 1,
             "items" : 
             { "$ref" : "#assembly_oscal-assessment-common_risk" } },
+          "findings" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "$ref" : "#assembly_oscal-assessment-common_finding" } },
           "poam-items" : 
           { "type" : "array",
             "minItems" : 1,
@@ -109,6 +114,21 @@
               "required" : 
               [ "actors" ],
               "additionalProperties" : false } },
+          "related-findings" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "title" : "Related Finding",
+              "description" : "Relates the poam-item to referenced finding(s).",
+              "type" : "object",
+              "properties" : 
+              { "finding-uuid" : 
+                { "title" : "Finding Universally Unique Identifier Reference",
+                  "description" : "A machine-oriented identifier reference to a finding defined in the list of findings.",
+                  "$ref" : "#/definitions/UUIDDatatype" } },
+              "required" : 
+              [ "finding-uuid" ],
+              "additionalProperties" : false } },
           "related-observations" : 
           { "type" : "array",
             "minItems" : 1,
@@ -2089,6 +2109,83 @@
           "target-id",
           "status" ],
         "additionalProperties" : false },
+      "oscal-poam-oscal-assessment-common:finding" : 
+      { "title" : "Finding",
+        "description" : "Describes an individual finding.",
+        "$id" : "#assembly_oscal-assessment-common_finding",
+        "type" : "object",
+        "properties" : 
+        { "uuid" : 
+          { "title" : "Finding Universally Unique Identifier",
+            "description" : "A machine-oriented, globally unique identifier with cross-instance scope that can be used to reference this finding in this or other OSCAL instances. The locally defined UUID of the finding can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned per-subject, which means it should be consistently used to identify the same subject across revisions of the document.",
+            "$ref" : "#/definitions/UUIDDatatype" },
+          "title" : 
+          { "title" : "Finding Title",
+            "description" : "The title for this finding.",
+            "type" : "string" },
+          "description" : 
+          { "title" : "Finding Description",
+            "description" : "A human-readable description of this finding.",
+            "type" : "string" },
+          "props" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "$ref" : "#assembly_oscal-metadata_property" } },
+          "links" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "$ref" : "#assembly_oscal-metadata_link" } },
+          "origins" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "$ref" : "#assembly_oscal-assessment-common_origin" } },
+          "target" : 
+          { "$ref" : "#assembly_oscal-assessment-common_finding-target" },
+          "implementation-statement-uuid" : 
+          { "title" : "Implementation Statement UUID",
+            "description" : "A machine-oriented identifier reference to the implementation statement in the SSP to which this finding is related.",
+            "$ref" : "#/definitions/UUIDDatatype" },
+          "related-observations" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "title" : "Related Observation",
+              "description" : "Relates the finding to a set of referenced observations that were used to determine the finding.",
+              "type" : "object",
+              "properties" : 
+              { "observation-uuid" : 
+                { "title" : "Observation Universally Unique Identifier Reference",
+                  "description" : "A machine-oriented identifier reference to an observation defined in the list of observations.",
+                  "$ref" : "#/definitions/UUIDDatatype" } },
+              "required" : 
+              [ "observation-uuid" ],
+              "additionalProperties" : false } },
+          "related-risks" : 
+          { "type" : "array",
+            "minItems" : 1,
+            "items" : 
+            { "title" : "Associated Risk",
+              "description" : "Relates the finding to a set of referenced risks that were used to determine the finding.",
+              "type" : "object",
+              "properties" : 
+              { "risk-uuid" : 
+                { "title" : "Risk Universally Unique Identifier Reference",
+                  "description" : "A machine-oriented identifier reference to a risk defined in the list of risks.",
+                  "$ref" : "#/definitions/UUIDDatatype" } },
+              "required" : 
+              [ "risk-uuid" ],
+              "additionalProperties" : false } },
+          "remarks" : 
+          { "$ref" : "#field_oscal-metadata_remarks" } },
+        "required" : 
+        [ "uuid",
+          "title",
+          "description",
+          "target" ],
+        "additionalProperties" : false },
       "oscal-poam-oscal-assessment-common:observation" : 
       { "title" : "Observation",
         "description" : "Describes an individual observation.",
diff --git a/xml/convert/oscal_complete_json-to-xml-converter.xsl b/xml/convert/oscal_complete_json-to-xml-converter.xsl
index 1333edc312..7ae80de945 100644
--- a/xml/convert/oscal_complete_json-to-xml-converter.xsl
+++ b/xml/convert/oscal_complete_json-to-xml-converter.xsl
@@ -318,9 +318,9 @@
          <xsl:apply-templates select="*[@key='remarks']"/>
       </assembly>
    </xsl:template>
-   <xsl:template match="j:array[@key='findings']/j:map/j:map[@key='target']">
+   <xsl:template match="j:array[@key='findings']/j:map/j:map[@key='target'] | j:array[@key='findings']/j:map/j:map[@key='target']">
       <xsl:param name="with-key" select="true()"/>
-      <!-- XML match="finding/target" -->
+      <!-- XML match="finding/target | finding/target" -->
       <assembly name="finding-target" key="target" gi="target">
          <xsl:if test="$with-key">
             <xsl:attribute name="key">target</xsl:attribute>
@@ -1290,6 +1290,7 @@
          <xsl:apply-templates select="*[@key='local-definitions']"/>
          <xsl:apply-templates select="*[@key='observations']"/>
          <xsl:apply-templates select="*[@key='risks']"/>
+         <xsl:apply-templates select="*[@key='findings']"/>
          <xsl:apply-templates select="*[@key='poam-items']"/>
          <xsl:apply-templates select="*[@key='back-matter']"/>
       </assembly>
@@ -1319,6 +1320,7 @@
          <xsl:apply-templates select="*[@key='props']"/>
          <xsl:apply-templates select="*[@key='links']"/>
          <xsl:apply-templates select="*[@key='origins']"/>
+         <xsl:apply-templates select="*[@key='related-findings']"/>
          <xsl:apply-templates select="*[@key='related-observations']"/>
          <xsl:apply-templates select="*[@key='related-risks']"/>
          <xsl:apply-templates select="*[@key='remarks']"/>
@@ -3401,8 +3403,8 @@
    <xsl:template match="j:array[@key='related-tasks']/j:map/j:string[@key='task-uuid']"
                  mode="keep-value-property"
                  priority="10"><!-- Not keeping the flag here. --></xsl:template>
-   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:map[@key='assessment-log']/j:array[@key='entries']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='observations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:array[@key='characterizations']/j:map/j:map[@key='origin']/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:array[@key='remediations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:map[@key='risk-log']/j:array[@key='entries']/j:map/j:array[@key='related-responses']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='observations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='characterizations']/j:map/j:map[@key='origin']/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='remediations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:map[@key='risk-log']/j:array[@key='entries']/j:map/j:array[@key='related-responses']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid']"
-                 priority="11"><!-- XML match="assessment-results/result/assessment-log/entry/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/observation/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/characterization/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/response/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/risk-log/entry/related-response/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/finding/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/observation/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/characterization/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/response/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/risk-log/entry/related-response/related-task/identified-subject/@subject-placeholder-uuid" -->
+   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:map[@key='assessment-log']/j:array[@key='entries']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='observations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:array[@key='characterizations']/j:map/j:map[@key='origin']/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:array[@key='remediations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:map[@key='risk-log']/j:array[@key='entries']/j:map/j:array[@key='related-responses']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='observations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='characterizations']/j:map/j:map[@key='origin']/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='remediations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:map[@key='risk-log']/j:array[@key='entries']/j:map/j:array[@key='related-responses']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid']"
+                 priority="11"><!-- XML match="assessment-results/result/assessment-log/entry/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/observation/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/characterization/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/response/origin/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/risk/risk-log/entry/related-response/related-task/identified-subject/@subject-placeholder-uuid | assessment-results/result/finding/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/observation/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/characterization/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/response/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/risk-log/entry/related-response/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/finding/origin/related-task/identified-subject/@subject-placeholder-uuid" -->
       <flag in-json="string"
             as-type="uuid"
             name="subject-placeholder-uuid"
@@ -3411,7 +3413,7 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
-   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:map[@key='assessment-log']/j:array[@key='entries']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='observations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:array[@key='characterizations']/j:map/j:map[@key='origin']/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:array[@key='remediations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:map[@key='risk-log']/j:array[@key='entries']/j:map/j:array[@key='related-responses']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='observations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='characterizations']/j:map/j:map[@key='origin']/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='remediations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:map[@key='risk-log']/j:array[@key='entries']/j:map/j:array[@key='related-responses']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid']"
+   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:map[@key='assessment-log']/j:array[@key='entries']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='observations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:array[@key='characterizations']/j:map/j:map[@key='origin']/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:array[@key='remediations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='risks']/j:map/j:map[@key='risk-log']/j:array[@key='entries']/j:map/j:array[@key='related-responses']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='observations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='characterizations']/j:map/j:map[@key='origin']/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='remediations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:map[@key='risk-log']/j:array[@key='entries']/j:map/j:array[@key='related-responses']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid']"
                  mode="keep-value-property"
                  priority="11"><!-- Not keeping the flag here. --></xsl:template>
    <xsl:template match="j:array[@key='observations']/j:map/j:string[@key='uuid']"
@@ -3722,8 +3724,8 @@
    <xsl:template match="(j:array[@key='targets']/j:map | j:map[@key='target'])/j:string[@key='target-id']"
                  mode="keep-value-property"
                  priority="8"><!-- Not keeping the flag here. --></xsl:template>
-   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='state']"
-                 priority="9"><!-- XML match="assessment-results/result/finding/target/status/@state" -->
+   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='state'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='state']"
+                 priority="9"><!-- XML match="assessment-results/result/finding/target/status/@state | plan-of-action-and-milestones/finding/target/status/@state" -->
       <flag in-json="string"
             as-type="token"
             name="state"
@@ -3732,11 +3734,11 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
-   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='state']"
+   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='state'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='state']"
                  mode="keep-value-property"
                  priority="9"><!-- Not keeping the flag here. --></xsl:template>
-   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='reason']"
-                 priority="9"><!-- XML match="assessment-results/result/finding/target/status/@reason" -->
+   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='reason'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='reason']"
+                 priority="9"><!-- XML match="assessment-results/result/finding/target/status/@reason | plan-of-action-and-milestones/finding/target/status/@reason" -->
       <flag in-json="string"
             as-type="token"
             name="reason"
@@ -3745,11 +3747,11 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
-   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='reason']"
+   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='reason'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='reason']"
                  mode="keep-value-property"
                  priority="9"><!-- Not keeping the flag here. --></xsl:template>
-   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:array[@key='related-observations']/j:map/j:string[@key='observation-uuid']"
-                 priority="9"><!-- XML match="assessment-results/result/finding/related-observation/@observation-uuid" -->
+   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:array[@key='related-observations']/j:map/j:string[@key='observation-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='related-observations']/j:map/j:string[@key='observation-uuid']"
+                 priority="9"><!-- XML match="assessment-results/result/finding/related-observation/@observation-uuid | plan-of-action-and-milestones/finding/related-observation/@observation-uuid" -->
       <flag in-json="string"
             as-type="uuid"
             name="observation-uuid"
@@ -3758,11 +3760,11 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
-   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:array[@key='related-observations']/j:map/j:string[@key='observation-uuid']"
+   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:array[@key='related-observations']/j:map/j:string[@key='observation-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='related-observations']/j:map/j:string[@key='observation-uuid']"
                  mode="keep-value-property"
                  priority="9"><!-- Not keeping the flag here. --></xsl:template>
-   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:array[@key='related-risks']/j:map/j:string[@key='risk-uuid']"
-                 priority="9"><!-- XML match="assessment-results/result/finding/associated-risk/@risk-uuid" -->
+   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:array[@key='related-risks']/j:map/j:string[@key='risk-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='related-risks']/j:map/j:string[@key='risk-uuid']"
+                 priority="9"><!-- XML match="assessment-results/result/finding/associated-risk/@risk-uuid | plan-of-action-and-milestones/finding/associated-risk/@risk-uuid" -->
       <flag in-json="string"
             as-type="uuid"
             name="risk-uuid"
@@ -3771,7 +3773,7 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
-   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:array[@key='related-risks']/j:map/j:string[@key='risk-uuid']"
+   <xsl:template match="j:map[@key='assessment-results']/j:array[@key='results']/j:map/j:array[@key='findings']/j:map/j:array[@key='related-risks']/j:map/j:string[@key='risk-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='related-risks']/j:map/j:string[@key='risk-uuid']"
                  mode="keep-value-property"
                  priority="9"><!-- Not keeping the flag here. --></xsl:template>
    <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:string[@key='uuid']"
@@ -3800,6 +3802,19 @@
    <xsl:template match="j:array[@key='poam-items']/j:map/j:string[@key='uuid']"
                  mode="keep-value-property"
                  priority="5"><!-- Not keeping the flag here. --></xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='poam-items']/j:map/j:array[@key='related-findings']/j:map/j:string[@key='finding-uuid']"
+                 priority="7"><!-- XML match="plan-of-action-and-milestones/poam-item/related-finding/@finding-uuid" -->
+      <flag in-json="string"
+            as-type="uuid"
+            name="finding-uuid"
+            key="finding-uuid"
+            gi="finding-uuid">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='poam-items']/j:map/j:array[@key='related-findings']/j:map/j:string[@key='finding-uuid']"
+                 mode="keep-value-property"
+                 priority="7"><!-- Not keeping the flag here. --></xsl:template>
    <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='poam-items']/j:map/j:array[@key='related-observations']/j:map/j:string[@key='observation-uuid']"
                  priority="7"><!-- XML match="plan-of-action-and-milestones/poam-item/related-observation/@observation-uuid" -->
       <flag in-json="string"
@@ -30733,6 +30748,467 @@
          <xsl:apply-templates select="*[@key='observation-uuid']"/>
       </assembly>
    </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:string[@key='title']"
+                 priority="5">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/title" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="title"
+             key="title"
+             gi="title"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">title</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:string[@key='title']"
+                 mode="get-value-property"
+                 priority="5">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:string[@key='description']"
+                 priority="5">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/description" -->
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:string[@key='description']"
+                 mode="get-value-property"
+                 priority="5">
+      <value as-type="markup-multiline" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="7">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="7">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='actors']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="11">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/actor/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='actors']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="11">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="11">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="11">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='responsible-parties']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="13">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/responsible-party/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='responsible-parties']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="13">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:string[@key='description']"
+                 priority="11">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/subject/description" -->
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:string[@key='description']"
+                 mode="get-value-property"
+                 priority="11">
+      <value as-type="markup-multiline" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="13">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/subject/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="13">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:array[@key='include-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="16">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/subject/include-subject/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:array[@key='include-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="16">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:array[@key='exclude-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="15">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/subject/exclude-subject/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:array[@key='exclude-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="15">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']"
+                 priority="9">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject" -->
+      <assembly name="identified-subject"
+                key="identified-subject"
+                gi="identified-subject">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">identified-subject</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="*[@key='subject-placeholder-uuid']"/>
+         <xsl:apply-templates select="*[@key='subjects']"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:string[@key='description']"
+                 priority="12">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/description" -->
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:string[@key='description']"
+                 mode="get-value-property"
+                 priority="12">
+      <value as-type="markup-multiline" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="14">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="14">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:array[@key='include-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="17">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/include-subject/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:array[@key='include-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="17">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:array[@key='exclude-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="16">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/exclude-subject/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:array[@key='exclude-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="16">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:string[@key='title']"
+                 priority="6">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/target/title" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="title"
+             key="title"
+             gi="title"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">title</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:string[@key='title']"
+                 mode="get-value-property"
+                 priority="6">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:string[@key='description']"
+                 priority="6">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/target/description" -->
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:string[@key='description']"
+                 mode="get-value-property"
+                 priority="6">
+      <value as-type="markup-multiline" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="8">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/target/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="8">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']"
+                 priority="6">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/target/status" -->
+      <assembly name="status" key="status" gi="status">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">status</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="*[@key='state']"/>
+         <xsl:apply-templates select="*[@key='reason']"/>
+         <xsl:apply-templates select="*[@key='remarks']"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:string[@key='implementation-statement-uuid']"
+                 priority="5">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/implementation-statement-uuid" -->
+      <field collapsible="no"
+             as-type="uuid"
+             name="implementation-statement-uuid"
+             key="implementation-statement-uuid"
+             gi="implementation-statement-uuid"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">implementation-statement-uuid</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:string[@key='implementation-statement-uuid']"
+                 mode="get-value-property"
+                 priority="5">
+      <value as-type="uuid" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='related-observations']/j:map"
+                 priority="6">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/related-observation" -->
+      <assembly as-type="empty" name="related-observation" gi="related-observation">
+         <xsl:apply-templates select="*[@key='observation-uuid']"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='related-risks']/j:map"
+                 priority="6">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/associated-risk" -->
+      <assembly as-type="empty" name="associated-risk" gi="associated-risk">
+         <xsl:apply-templates select="*[@key='risk-uuid']"/>
+      </assembly>
+   </xsl:template>
    <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='poam-items']/j:map/j:string[@key='title']"
                  priority="5">
       <xsl:param name="with-key" select="true()"/>
@@ -30834,6 +31310,14 @@
          <xsl:value-of select="."/>
       </value>
    </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='poam-items']/j:map/j:array[@key='related-findings']/j:map"
+                 priority="6">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/poam-item/related-finding" -->
+      <assembly as-type="empty" name="related-finding" gi="related-finding">
+         <xsl:apply-templates select="*[@key='finding-uuid']"/>
+      </assembly>
+   </xsl:template>
    <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='poam-items']/j:map/j:array[@key='related-observations']/j:map"
                  priority="6">
       <xsl:param name="with-key" select="true()"/>
diff --git a/xml/convert/oscal_poam_json-to-xml-converter.xsl b/xml/convert/oscal_poam_json-to-xml-converter.xsl
index bbd803fc3b..f6756e964a 100644
--- a/xml/convert/oscal_poam_json-to-xml-converter.xsl
+++ b/xml/convert/oscal_poam_json-to-xml-converter.xsl
@@ -107,6 +107,7 @@
          <xsl:apply-templates select="*[@key='local-definitions']"/>
          <xsl:apply-templates select="*[@key='observations']"/>
          <xsl:apply-templates select="*[@key='risks']"/>
+         <xsl:apply-templates select="*[@key='findings']"/>
          <xsl:apply-templates select="*[@key='poam-items']"/>
          <xsl:apply-templates select="*[@key='back-matter']"/>
       </assembly>
@@ -442,6 +443,54 @@
          <xsl:apply-templates select="*[@key='role-id']"/>
       </assembly>
    </xsl:template>
+   <xsl:template match="j:array[@key='findings']/j:map">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="finding" -->
+      <assembly name="finding" gi="finding">
+         <xsl:apply-templates select="*[@key='uuid']"/>
+         <xsl:apply-templates select="*[@key='title']"/>
+         <xsl:apply-templates select="*[@key='description']"/>
+         <xsl:apply-templates select="*[@key='props']"/>
+         <xsl:apply-templates select="*[@key='links']"/>
+         <xsl:apply-templates select="*[@key='origins']"/>
+         <xsl:apply-templates select="*[@key='target']"/>
+         <xsl:apply-templates select="*[@key='implementation-statement-uuid']"/>
+         <xsl:apply-templates select="*[@key='related-observations']"/>
+         <xsl:apply-templates select="*[@key='related-risks']"/>
+         <xsl:apply-templates select="*[@key='remarks']"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="j:map[@key='target']">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="target" -->
+      <assembly name="finding-target" key="target" gi="target">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">target</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="*[@key='type']"/>
+         <xsl:apply-templates select="*[@key='target-id']"/>
+         <xsl:apply-templates select="*[@key='title']"/>
+         <xsl:apply-templates select="*[@key='description']"/>
+         <xsl:apply-templates select="*[@key='props']"/>
+         <xsl:apply-templates select="*[@key='links']"/>
+         <xsl:apply-templates select="*[@key='status']"/>
+         <xsl:apply-templates select="*[@key='implementation-status']"/>
+         <xsl:apply-templates select="*[@key='remarks']"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="j:map[@key='implementation-status']">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="implementation-status" -->
+      <assembly name="implementation-status"
+                key="implementation-status"
+                gi="implementation-status">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">implementation-status</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="*[@key='state']"/>
+         <xsl:apply-templates select="*[@key='remarks']"/>
+      </assembly>
+   </xsl:template>
    <xsl:template match="j:array[@key='poam-items']/j:map">
       <xsl:param name="with-key" select="true()"/>
       <!-- XML match="poam-item" -->
@@ -452,6 +501,7 @@
          <xsl:apply-templates select="*[@key='props']"/>
          <xsl:apply-templates select="*[@key='links']"/>
          <xsl:apply-templates select="*[@key='origins']"/>
+         <xsl:apply-templates select="*[@key='related-findings']"/>
          <xsl:apply-templates select="*[@key='related-observations']"/>
          <xsl:apply-templates select="*[@key='related-risks']"/>
          <xsl:apply-templates select="*[@key='remarks']"/>
@@ -1200,8 +1250,8 @@
    <xsl:template match="j:array[@key='include-subjects']/j:map/j:string[@key='type'] | j:array[@key='exclude-subjects']/j:map/j:string[@key='type']"
                  mode="keep-value-property"
                  priority="14"><!-- Not keeping the flag here. --></xsl:template>
-   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='observations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='characterizations']/j:map/j:map[@key='origin']/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='remediations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:map[@key='risk-log']/j:array[@key='entries']/j:map/j:array[@key='related-responses']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid']"
-                 priority="10"><!-- XML match="plan-of-action-and-milestones/observation/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/characterization/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/response/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/risk-log/entry/related-response/related-task/identified-subject/@subject-placeholder-uuid" -->
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='observations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='characterizations']/j:map/j:map[@key='origin']/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='remediations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:map[@key='risk-log']/j:array[@key='entries']/j:map/j:array[@key='related-responses']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid']"
+                 priority="10"><!-- XML match="plan-of-action-and-milestones/observation/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/characterization/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/response/origin/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/risk/risk-log/entry/related-response/related-task/identified-subject/@subject-placeholder-uuid | plan-of-action-and-milestones/finding/origin/related-task/identified-subject/@subject-placeholder-uuid" -->
       <flag in-json="string"
             as-type="uuid"
             name="subject-placeholder-uuid"
@@ -1210,7 +1260,7 @@
          <xsl:value-of select="."/>
       </flag>
    </xsl:template>
-   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='observations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='characterizations']/j:map/j:map[@key='origin']/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='remediations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:map[@key='risk-log']/j:array[@key='entries']/j:map/j:array[@key='related-responses']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid']"
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='observations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='characterizations']/j:map/j:map[@key='origin']/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='remediations']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:map[@key='risk-log']/j:array[@key='entries']/j:map/j:array[@key='related-responses']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:string[@key='subject-placeholder-uuid']"
                  mode="keep-value-property"
                  priority="10"><!-- Not keeping the flag here. --></xsl:template>
    <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='observations']/j:map/j:array[@key='subjects']/j:map/j:string[@key='subject-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='mitigating-factors']/j:map/j:array[@key='subjects']/j:map/j:string[@key='subject-uuid'] | j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='remediations']/j:map/j:array[@key='required-assets']/j:map/j:array[@key='subjects']/j:map/j:string[@key='subject-uuid']"><!-- XML match="plan-of-action-and-milestones/observation/subject/@subject-uuid | plan-of-action-and-milestones/risk/mitigating-factor/subject/@subject-uuid | plan-of-action-and-milestones/risk/response/required-asset/subject/@subject-uuid" -->
@@ -1572,6 +1622,108 @@
    <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='risks']/j:map/j:array[@key='related-observations']/j:map/j:string[@key='observation-uuid']"
                  mode="keep-value-property"
                  priority="7"><!-- Not keeping the flag here. --></xsl:template>
+   <xsl:template match="j:array[@key='findings']/j:map/j:string[@key='uuid']"
+                 priority="1"><!-- XML match="finding/@uuid" -->
+      <flag in-json="string"
+            as-type="uuid"
+            name="uuid"
+            key="uuid"
+            gi="uuid">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="j:array[@key='findings']/j:map/j:string[@key='uuid']"
+                 mode="keep-value-property"
+                 priority="5"><!-- Not keeping the flag here. --></xsl:template>
+   <xsl:template match="j:map[@key='target']/j:string[@key='type']" priority="1"><!-- XML match="target/@type" -->
+      <flag in-json="string"
+            as-type="string"
+            name="type"
+            key="type"
+            gi="type">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="j:map[@key='target']/j:string[@key='type']"
+                 mode="keep-value-property"
+                 priority="6"><!-- Not keeping the flag here. --></xsl:template>
+   <xsl:template match="j:map[@key='target']/j:string[@key='target-id']" priority="1"><!-- XML match="target/@target-id" -->
+      <flag in-json="string"
+            as-type="token"
+            name="target-id"
+            key="target-id"
+            gi="target-id">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="j:map[@key='target']/j:string[@key='target-id']"
+                 mode="keep-value-property"
+                 priority="6"><!-- Not keeping the flag here. --></xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='state']"
+                 priority="7"><!-- XML match="plan-of-action-and-milestones/finding/target/status/@state" -->
+      <flag in-json="string"
+            as-type="token"
+            name="state"
+            key="state"
+            gi="state">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='state']"
+                 mode="keep-value-property"
+                 priority="7"><!-- Not keeping the flag here. --></xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='reason']"
+                 priority="7"><!-- XML match="plan-of-action-and-milestones/finding/target/status/@reason" -->
+      <flag in-json="string"
+            as-type="token"
+            name="reason"
+            key="reason"
+            gi="reason">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']/j:string[@key='reason']"
+                 mode="keep-value-property"
+                 priority="7"><!-- Not keeping the flag here. --></xsl:template>
+   <xsl:template match="j:map[@key='implementation-status']/j:string[@key='state']"
+                 priority="1"><!-- XML match="implementation-status/@state" -->
+      <flag in-json="string"
+            as-type="token"
+            name="state"
+            key="state"
+            gi="state">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="j:map[@key='implementation-status']/j:string[@key='state']"
+                 mode="keep-value-property"
+                 priority="7"><!-- Not keeping the flag here. --></xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='related-observations']/j:map/j:string[@key='observation-uuid']"
+                 priority="7"><!-- XML match="plan-of-action-and-milestones/finding/related-observation/@observation-uuid" -->
+      <flag in-json="string"
+            as-type="uuid"
+            name="observation-uuid"
+            key="observation-uuid"
+            gi="observation-uuid">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='related-observations']/j:map/j:string[@key='observation-uuid']"
+                 mode="keep-value-property"
+                 priority="7"><!-- Not keeping the flag here. --></xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='related-risks']/j:map/j:string[@key='risk-uuid']"
+                 priority="7"><!-- XML match="plan-of-action-and-milestones/finding/associated-risk/@risk-uuid" -->
+      <flag in-json="string"
+            as-type="uuid"
+            name="risk-uuid"
+            key="risk-uuid"
+            gi="risk-uuid">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='related-risks']/j:map/j:string[@key='risk-uuid']"
+                 mode="keep-value-property"
+                 priority="7"><!-- Not keeping the flag here. --></xsl:template>
    <xsl:template match="j:array[@key='poam-items']/j:map/j:string[@key='uuid']"
                  priority="1"><!-- XML match="poam-item/@uuid" -->
       <flag in-json="string"
@@ -1585,6 +1737,19 @@
    <xsl:template match="j:array[@key='poam-items']/j:map/j:string[@key='uuid']"
                  mode="keep-value-property"
                  priority="5"><!-- Not keeping the flag here. --></xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='poam-items']/j:map/j:array[@key='related-findings']/j:map/j:string[@key='finding-uuid']"
+                 priority="7"><!-- XML match="plan-of-action-and-milestones/poam-item/related-finding/@finding-uuid" -->
+      <flag in-json="string"
+            as-type="uuid"
+            name="finding-uuid"
+            key="finding-uuid"
+            gi="finding-uuid">
+         <xsl:value-of select="."/>
+      </flag>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='poam-items']/j:map/j:array[@key='related-findings']/j:map/j:string[@key='finding-uuid']"
+                 mode="keep-value-property"
+                 priority="7"><!-- Not keeping the flag here. --></xsl:template>
    <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='poam-items']/j:map/j:array[@key='related-observations']/j:map/j:string[@key='observation-uuid']"
                  priority="7"><!-- XML match="plan-of-action-and-milestones/poam-item/related-observation/@observation-uuid" -->
       <flag in-json="string"
@@ -5979,6 +6144,467 @@
          <xsl:apply-templates select="*[@key='observation-uuid']"/>
       </assembly>
    </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:string[@key='title']"
+                 priority="5">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/title" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="title"
+             key="title"
+             gi="title"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">title</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:string[@key='title']"
+                 mode="get-value-property"
+                 priority="5">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:string[@key='description']"
+                 priority="5">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/description" -->
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:string[@key='description']"
+                 mode="get-value-property"
+                 priority="5">
+      <value as-type="markup-multiline" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="7">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="7">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='actors']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="11">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/actor/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='actors']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="11">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="11">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="11">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='responsible-parties']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="13">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/responsible-party/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='responsible-parties']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="13">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:string[@key='description']"
+                 priority="11">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/subject/description" -->
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:string[@key='description']"
+                 mode="get-value-property"
+                 priority="11">
+      <value as-type="markup-multiline" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="13">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/subject/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="13">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:array[@key='include-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="16">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/subject/include-subject/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:array[@key='include-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="16">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:array[@key='exclude-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="15">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/subject/exclude-subject/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:array[@key='subjects']/j:map/j:array[@key='exclude-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="15">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']"
+                 priority="9">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject" -->
+      <assembly name="identified-subject"
+                key="identified-subject"
+                gi="identified-subject">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">identified-subject</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="*[@key='subject-placeholder-uuid']"/>
+         <xsl:apply-templates select="*[@key='subjects']"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:string[@key='description']"
+                 priority="12">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/description" -->
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:string[@key='description']"
+                 mode="get-value-property"
+                 priority="12">
+      <value as-type="markup-multiline" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="14">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="14">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:array[@key='include-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="17">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/include-subject/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:array[@key='include-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="17">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:array[@key='exclude-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="16">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/origin/related-task/identified-subject/subject/exclude-subject/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='origins']/j:map/j:array[@key='related-tasks']/j:map/j:map[@key='identified-subject']/j:array[@key='subjects']/j:map/j:array[@key='exclude-subjects']/j:map/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="16">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:string[@key='title']"
+                 priority="6">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/target/title" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="title"
+             key="title"
+             gi="title"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">title</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:string[@key='title']"
+                 mode="get-value-property"
+                 priority="6">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:string[@key='description']"
+                 priority="6">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/target/description" -->
+      <field in-xml="WITH_WRAPPER"
+             collapsible="no"
+             as-type="markup-multiline"
+             name="description"
+             key="description"
+             gi="description"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">description</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:string[@key='description']"
+                 mode="get-value-property"
+                 priority="6">
+      <value as-type="markup-multiline" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:array[@key='links']/j:map/j:string[@key='text']"
+                 priority="8">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/target/link/text" -->
+      <field collapsible="no"
+             as-type="markup-line"
+             name="text"
+             key="text"
+             gi="text"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">text</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:array[@key='links']/j:map/j:string[@key='text']"
+                 mode="get-value-property"
+                 priority="8">
+      <value as-type="markup-line" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:map[@key='target']/j:map[@key='status']"
+                 priority="6">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/target/status" -->
+      <assembly name="status" key="status" gi="status">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">status</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="*[@key='state']"/>
+         <xsl:apply-templates select="*[@key='reason']"/>
+         <xsl:apply-templates select="*[@key='remarks']"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:string[@key='implementation-statement-uuid']"
+                 priority="5">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/implementation-statement-uuid" -->
+      <field collapsible="no"
+             as-type="uuid"
+             name="implementation-statement-uuid"
+             key="implementation-statement-uuid"
+             gi="implementation-statement-uuid"
+             in-json="SCALAR">
+         <xsl:if test="$with-key">
+            <xsl:attribute name="key">implementation-statement-uuid</xsl:attribute>
+         </xsl:if>
+         <xsl:apply-templates select="." mode="get-value-property"/>
+      </field>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:string[@key='implementation-statement-uuid']"
+                 mode="get-value-property"
+                 priority="5">
+      <value as-type="uuid" in-json="string">
+         <xsl:value-of select="."/>
+      </value>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='related-observations']/j:map"
+                 priority="6">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/related-observation" -->
+      <assembly as-type="empty" name="related-observation" gi="related-observation">
+         <xsl:apply-templates select="*[@key='observation-uuid']"/>
+      </assembly>
+   </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='findings']/j:map/j:array[@key='related-risks']/j:map"
+                 priority="6">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/finding/associated-risk" -->
+      <assembly as-type="empty" name="associated-risk" gi="associated-risk">
+         <xsl:apply-templates select="*[@key='risk-uuid']"/>
+      </assembly>
+   </xsl:template>
    <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='poam-items']/j:map/j:string[@key='title']"
                  priority="5">
       <xsl:param name="with-key" select="true()"/>
@@ -6080,6 +6706,14 @@
          <xsl:value-of select="."/>
       </value>
    </xsl:template>
+   <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='poam-items']/j:map/j:array[@key='related-findings']/j:map"
+                 priority="6">
+      <xsl:param name="with-key" select="true()"/>
+      <!-- XML match="plan-of-action-and-milestones/poam-item/related-finding" -->
+      <assembly as-type="empty" name="related-finding" gi="related-finding">
+         <xsl:apply-templates select="*[@key='finding-uuid']"/>
+      </assembly>
+   </xsl:template>
    <xsl:template match="j:map[@key='plan-of-action-and-milestones']/j:array[@key='poam-items']/j:map/j:array[@key='related-observations']/j:map"
                  priority="6">
       <xsl:param name="with-key" select="true()"/>
diff --git a/xml/schema/oscal_assessment-plan_schema.xsd b/xml/schema/oscal_assessment-plan_schema.xsd
index caa1f553b8..ddddeb57ad 100644
--- a/xml/schema/oscal_assessment-plan_schema.xsd
+++ b/xml/schema/oscal_assessment-plan_schema.xsd
@@ -2749,6 +2749,144 @@
          </xs:annotation>
       </xs:attribute>
    </xs:complexType>
+   <xs:complexType name="oscal-assessment-common-finding-ASSEMBLY">
+      <xs:annotation>
+         <xs:appinfo>
+            <m:formal-name>Finding</m:formal-name>
+            <m:description>Describes an individual finding.</m:description>
+         </xs:appinfo>
+         <xs:documentation>
+            <b>Finding</b>: Describes an individual finding.</xs:documentation>
+      </xs:annotation>
+      <xs:sequence>
+         <xs:element name="title" minOccurs="1" maxOccurs="1">
+            <xs:complexType mixed="true">
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Finding Title</m:formal-name>
+                     <m:description>The title for this finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Finding Title</b>: The title for this finding.</xs:documentation>
+               </xs:annotation>
+               <xs:complexContent>
+                  <xs:extension base="MarkupLineDatatype"/>
+               </xs:complexContent>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="description" minOccurs="1" maxOccurs="1">
+            <xs:complexType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Finding Description</m:formal-name>
+                     <m:description>A human-readable description of this finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Finding Description</b>: A human-readable description of this finding.</xs:documentation>
+               </xs:annotation>
+               <xs:complexContent>
+                  <xs:extension base="MarkupMultilineDatatype"/>
+               </xs:complexContent>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="prop"
+                     type="oscal-metadata-property-ASSEMBLY"
+                     minOccurs="0"
+                     maxOccurs="unbounded"/>
+         <xs:element name="link"
+                     type="oscal-metadata-link-ASSEMBLY"
+                     minOccurs="0"
+                     maxOccurs="unbounded"/>
+         <xs:element name="origin"
+                     type="oscal-assessment-common-origin-ASSEMBLY"
+                     minOccurs="0"
+                     maxOccurs="unbounded"/>
+         <xs:element name="target"
+                     type="oscal-assessment-common-finding-target-ASSEMBLY"
+                     minOccurs="1"
+                     maxOccurs="1"/>
+         <xs:element name="implementation-statement-uuid" minOccurs="0" maxOccurs="1">
+            <xs:simpleType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Implementation Statement UUID</m:formal-name>
+                     <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to the implementation statement in the SSP to which this finding is related.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Implementation Statement UUID</b>: A machine-oriented identifier reference to the implementation statement in the SSP to which this finding is related.</xs:documentation>
+               </xs:annotation>
+               <xs:restriction base="UUIDDatatype"/>
+            </xs:simpleType>
+         </xs:element>
+         <xs:element name="related-observation" minOccurs="0" maxOccurs="unbounded">
+            <xs:complexType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Related Observation</m:formal-name>
+                     <m:description>Relates the finding to a set of referenced observations that were used to determine the finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Related Observation</b>: Relates the finding to a set of referenced observations that were used to determine the finding.</xs:documentation>
+               </xs:annotation>
+               <xs:attribute name="observation-uuid" use="required" type="UUIDDatatype">
+                  <xs:annotation>
+                     <xs:appinfo>
+                        <m:formal-name>Observation Universally Unique Identifier Reference</m:formal-name>
+                        <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to an observation defined in the list of observations.</m:description>
+                     </xs:appinfo>
+                     <xs:documentation>
+                        <b>Observation Universally Unique Identifier Reference</b>: A machine-oriented identifier reference to an observation defined in the list of observations.</xs:documentation>
+                  </xs:annotation>
+               </xs:attribute>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="associated-risk" minOccurs="0" maxOccurs="unbounded">
+            <xs:complexType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Associated Risk</m:formal-name>
+                     <m:description>Relates the finding to a set of referenced risks that were used to determine the finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Associated Risk</b>: Relates the finding to a set of referenced risks that were used to determine the finding.</xs:documentation>
+               </xs:annotation>
+               <xs:attribute name="risk-uuid" use="required" type="UUIDDatatype">
+                  <xs:annotation>
+                     <xs:appinfo>
+                        <m:formal-name>Risk Universally Unique Identifier Reference</m:formal-name>
+                        <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to a risk defined in the list of risks.</m:description>
+                     </xs:appinfo>
+                     <xs:documentation>
+                        <b>Risk Universally Unique Identifier Reference</b>: A machine-oriented identifier reference to a risk defined in the list of risks.</xs:documentation>
+                  </xs:annotation>
+               </xs:attribute>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="remarks" minOccurs="0" maxOccurs="1">
+            <xs:annotation>
+               <xs:appinfo>
+                  <m:formal-name>Remarks</m:formal-name>
+                  <m:description>Additional commentary about the containing object.</m:description>
+               </xs:appinfo>
+               <xs:documentation>
+                  <b>Remarks</b>: Additional commentary about the containing object.</xs:documentation>
+            </xs:annotation>
+            <xs:complexType>
+               <xs:group ref="blockElementGroup" maxOccurs="unbounded" minOccurs="0"/>
+            </xs:complexType>
+         </xs:element>
+      </xs:sequence>
+      <xs:attribute name="uuid" use="required" type="UUIDDatatype">
+         <xs:annotation>
+            <xs:appinfo>
+               <m:formal-name>Finding Universally Unique Identifier</m:formal-name>
+               <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a>, <a href="/concepts/identifier-use/#globally-unique">globally unique</a> identifier with <a href="/concepts/identifier-use/#cross-instance">cross-instance</a> scope that can be used to reference this finding in <a href="/concepts/identifier-use/#ar-identifiers">this or other OSCAL instances</a>. The locally defined <em>UUID</em> of the <code>finding</code> can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned <a href="/concepts/identifier-use/#consistency">per-subject</a>, which means it should be consistently used to identify the same subject across revisions of the document.</m:description>
+            </xs:appinfo>
+            <xs:documentation>
+               <b>Finding Universally Unique Identifier</b>: A machine-oriented, globally unique identifier with cross-instance scope that can be used to reference this finding in this or other OSCAL instances. The locally defined UUID of the finding can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned per-subject, which means it should be consistently used to identify the same subject across revisions of the document.</xs:documentation>
+         </xs:annotation>
+      </xs:attribute>
+   </xs:complexType>
    <xs:complexType name="oscal-assessment-common-observation-ASSEMBLY">
       <xs:annotation>
          <xs:appinfo>
diff --git a/xml/schema/oscal_assessment-results_schema.xsd b/xml/schema/oscal_assessment-results_schema.xsd
index 4ad4f9bd44..dc6f971d0b 100644
--- a/xml/schema/oscal_assessment-results_schema.xsd
+++ b/xml/schema/oscal_assessment-results_schema.xsd
@@ -358,7 +358,7 @@
                      minOccurs="0"
                      maxOccurs="unbounded"/>
          <xs:element name="finding"
-                     type="oscal-ar-finding-ASSEMBLY"
+                     type="oscal-assessment-common-finding-ASSEMBLY"
                      minOccurs="0"
                      maxOccurs="unbounded"/>
          <xs:element name="remarks" minOccurs="0" maxOccurs="1">
@@ -386,144 +386,6 @@
          </xs:annotation>
       </xs:attribute>
    </xs:complexType>
-   <xs:complexType name="oscal-ar-finding-ASSEMBLY">
-      <xs:annotation>
-         <xs:appinfo>
-            <m:formal-name>Finding</m:formal-name>
-            <m:description>Describes an individual finding.</m:description>
-         </xs:appinfo>
-         <xs:documentation>
-            <b>Finding</b>: Describes an individual finding.</xs:documentation>
-      </xs:annotation>
-      <xs:sequence>
-         <xs:element name="title" minOccurs="1" maxOccurs="1">
-            <xs:complexType mixed="true">
-               <xs:annotation>
-                  <xs:appinfo>
-                     <m:formal-name>Finding Title</m:formal-name>
-                     <m:description>The title for this finding.</m:description>
-                  </xs:appinfo>
-                  <xs:documentation>
-                     <b>Finding Title</b>: The title for this finding.</xs:documentation>
-               </xs:annotation>
-               <xs:complexContent>
-                  <xs:extension base="MarkupLineDatatype"/>
-               </xs:complexContent>
-            </xs:complexType>
-         </xs:element>
-         <xs:element name="description" minOccurs="1" maxOccurs="1">
-            <xs:complexType>
-               <xs:annotation>
-                  <xs:appinfo>
-                     <m:formal-name>Finding Description</m:formal-name>
-                     <m:description>A human-readable description of this finding.</m:description>
-                  </xs:appinfo>
-                  <xs:documentation>
-                     <b>Finding Description</b>: A human-readable description of this finding.</xs:documentation>
-               </xs:annotation>
-               <xs:complexContent>
-                  <xs:extension base="MarkupMultilineDatatype"/>
-               </xs:complexContent>
-            </xs:complexType>
-         </xs:element>
-         <xs:element name="prop"
-                     type="oscal-metadata-property-ASSEMBLY"
-                     minOccurs="0"
-                     maxOccurs="unbounded"/>
-         <xs:element name="link"
-                     type="oscal-metadata-link-ASSEMBLY"
-                     minOccurs="0"
-                     maxOccurs="unbounded"/>
-         <xs:element name="origin"
-                     type="oscal-assessment-common-origin-ASSEMBLY"
-                     minOccurs="0"
-                     maxOccurs="unbounded"/>
-         <xs:element name="target"
-                     type="oscal-assessment-common-finding-target-ASSEMBLY"
-                     minOccurs="1"
-                     maxOccurs="1"/>
-         <xs:element name="implementation-statement-uuid" minOccurs="0" maxOccurs="1">
-            <xs:simpleType>
-               <xs:annotation>
-                  <xs:appinfo>
-                     <m:formal-name>Implementation Statement UUID</m:formal-name>
-                     <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to the implementation statement in the SSP to which this finding is related.</m:description>
-                  </xs:appinfo>
-                  <xs:documentation>
-                     <b>Implementation Statement UUID</b>: A machine-oriented identifier reference to the implementation statement in the SSP to which this finding is related.</xs:documentation>
-               </xs:annotation>
-               <xs:restriction base="UUIDDatatype"/>
-            </xs:simpleType>
-         </xs:element>
-         <xs:element name="related-observation" minOccurs="0" maxOccurs="unbounded">
-            <xs:complexType>
-               <xs:annotation>
-                  <xs:appinfo>
-                     <m:formal-name>Related Observation</m:formal-name>
-                     <m:description>Relates the finding to a set of referenced observations that were used to determine the finding.</m:description>
-                  </xs:appinfo>
-                  <xs:documentation>
-                     <b>Related Observation</b>: Relates the finding to a set of referenced observations that were used to determine the finding.</xs:documentation>
-               </xs:annotation>
-               <xs:attribute name="observation-uuid" use="required" type="UUIDDatatype">
-                  <xs:annotation>
-                     <xs:appinfo>
-                        <m:formal-name>Observation Universally Unique Identifier Reference</m:formal-name>
-                        <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to an observation defined in the list of observations.</m:description>
-                     </xs:appinfo>
-                     <xs:documentation>
-                        <b>Observation Universally Unique Identifier Reference</b>: A machine-oriented identifier reference to an observation defined in the list of observations.</xs:documentation>
-                  </xs:annotation>
-               </xs:attribute>
-            </xs:complexType>
-         </xs:element>
-         <xs:element name="associated-risk" minOccurs="0" maxOccurs="unbounded">
-            <xs:complexType>
-               <xs:annotation>
-                  <xs:appinfo>
-                     <m:formal-name>Associated Risk</m:formal-name>
-                     <m:description>Relates the finding to a set of referenced risks that were used to determine the finding.</m:description>
-                  </xs:appinfo>
-                  <xs:documentation>
-                     <b>Associated Risk</b>: Relates the finding to a set of referenced risks that were used to determine the finding.</xs:documentation>
-               </xs:annotation>
-               <xs:attribute name="risk-uuid" use="required" type="UUIDDatatype">
-                  <xs:annotation>
-                     <xs:appinfo>
-                        <m:formal-name>Risk Universally Unique Identifier Reference</m:formal-name>
-                        <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to a risk defined in the list of risks.</m:description>
-                     </xs:appinfo>
-                     <xs:documentation>
-                        <b>Risk Universally Unique Identifier Reference</b>: A machine-oriented identifier reference to a risk defined in the list of risks.</xs:documentation>
-                  </xs:annotation>
-               </xs:attribute>
-            </xs:complexType>
-         </xs:element>
-         <xs:element name="remarks" minOccurs="0" maxOccurs="1">
-            <xs:annotation>
-               <xs:appinfo>
-                  <m:formal-name>Remarks</m:formal-name>
-                  <m:description>Additional commentary about the containing object.</m:description>
-               </xs:appinfo>
-               <xs:documentation>
-                  <b>Remarks</b>: Additional commentary about the containing object.</xs:documentation>
-            </xs:annotation>
-            <xs:complexType>
-               <xs:group ref="blockElementGroup" maxOccurs="unbounded" minOccurs="0"/>
-            </xs:complexType>
-         </xs:element>
-      </xs:sequence>
-      <xs:attribute name="uuid" use="required" type="UUIDDatatype">
-         <xs:annotation>
-            <xs:appinfo>
-               <m:formal-name>Finding Universally Unique Identifier</m:formal-name>
-               <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a>, <a href="/concepts/identifier-use/#globally-unique">globally unique</a> identifier with <a href="/concepts/identifier-use/#cross-instance">cross-instance</a> scope that can be used to reference this finding in <a href="/concepts/identifier-use/#ar-identifiers">this or other OSCAL instances</a>. The locally defined <em>UUID</em> of the <code>finding</code> can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned <a href="/concepts/identifier-use/#consistency">per-subject</a>, which means it should be consistently used to identify the same subject across revisions of the document.</m:description>
-            </xs:appinfo>
-            <xs:documentation>
-               <b>Finding Universally Unique Identifier</b>: A machine-oriented, globally unique identifier with cross-instance scope that can be used to reference this finding in this or other OSCAL instances. The locally defined UUID of the finding can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned per-subject, which means it should be consistently used to identify the same subject across revisions of the document.</xs:documentation>
-         </xs:annotation>
-      </xs:attribute>
-   </xs:complexType>
    <xs:complexType name="oscal-ar-import-ap-ASSEMBLY">
       <xs:annotation>
          <xs:appinfo>
@@ -3174,6 +3036,144 @@
          </xs:annotation>
       </xs:attribute>
    </xs:complexType>
+   <xs:complexType name="oscal-assessment-common-finding-ASSEMBLY">
+      <xs:annotation>
+         <xs:appinfo>
+            <m:formal-name>Finding</m:formal-name>
+            <m:description>Describes an individual finding.</m:description>
+         </xs:appinfo>
+         <xs:documentation>
+            <b>Finding</b>: Describes an individual finding.</xs:documentation>
+      </xs:annotation>
+      <xs:sequence>
+         <xs:element name="title" minOccurs="1" maxOccurs="1">
+            <xs:complexType mixed="true">
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Finding Title</m:formal-name>
+                     <m:description>The title for this finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Finding Title</b>: The title for this finding.</xs:documentation>
+               </xs:annotation>
+               <xs:complexContent>
+                  <xs:extension base="MarkupLineDatatype"/>
+               </xs:complexContent>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="description" minOccurs="1" maxOccurs="1">
+            <xs:complexType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Finding Description</m:formal-name>
+                     <m:description>A human-readable description of this finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Finding Description</b>: A human-readable description of this finding.</xs:documentation>
+               </xs:annotation>
+               <xs:complexContent>
+                  <xs:extension base="MarkupMultilineDatatype"/>
+               </xs:complexContent>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="prop"
+                     type="oscal-metadata-property-ASSEMBLY"
+                     minOccurs="0"
+                     maxOccurs="unbounded"/>
+         <xs:element name="link"
+                     type="oscal-metadata-link-ASSEMBLY"
+                     minOccurs="0"
+                     maxOccurs="unbounded"/>
+         <xs:element name="origin"
+                     type="oscal-assessment-common-origin-ASSEMBLY"
+                     minOccurs="0"
+                     maxOccurs="unbounded"/>
+         <xs:element name="target"
+                     type="oscal-assessment-common-finding-target-ASSEMBLY"
+                     minOccurs="1"
+                     maxOccurs="1"/>
+         <xs:element name="implementation-statement-uuid" minOccurs="0" maxOccurs="1">
+            <xs:simpleType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Implementation Statement UUID</m:formal-name>
+                     <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to the implementation statement in the SSP to which this finding is related.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Implementation Statement UUID</b>: A machine-oriented identifier reference to the implementation statement in the SSP to which this finding is related.</xs:documentation>
+               </xs:annotation>
+               <xs:restriction base="UUIDDatatype"/>
+            </xs:simpleType>
+         </xs:element>
+         <xs:element name="related-observation" minOccurs="0" maxOccurs="unbounded">
+            <xs:complexType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Related Observation</m:formal-name>
+                     <m:description>Relates the finding to a set of referenced observations that were used to determine the finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Related Observation</b>: Relates the finding to a set of referenced observations that were used to determine the finding.</xs:documentation>
+               </xs:annotation>
+               <xs:attribute name="observation-uuid" use="required" type="UUIDDatatype">
+                  <xs:annotation>
+                     <xs:appinfo>
+                        <m:formal-name>Observation Universally Unique Identifier Reference</m:formal-name>
+                        <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to an observation defined in the list of observations.</m:description>
+                     </xs:appinfo>
+                     <xs:documentation>
+                        <b>Observation Universally Unique Identifier Reference</b>: A machine-oriented identifier reference to an observation defined in the list of observations.</xs:documentation>
+                  </xs:annotation>
+               </xs:attribute>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="associated-risk" minOccurs="0" maxOccurs="unbounded">
+            <xs:complexType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Associated Risk</m:formal-name>
+                     <m:description>Relates the finding to a set of referenced risks that were used to determine the finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Associated Risk</b>: Relates the finding to a set of referenced risks that were used to determine the finding.</xs:documentation>
+               </xs:annotation>
+               <xs:attribute name="risk-uuid" use="required" type="UUIDDatatype">
+                  <xs:annotation>
+                     <xs:appinfo>
+                        <m:formal-name>Risk Universally Unique Identifier Reference</m:formal-name>
+                        <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to a risk defined in the list of risks.</m:description>
+                     </xs:appinfo>
+                     <xs:documentation>
+                        <b>Risk Universally Unique Identifier Reference</b>: A machine-oriented identifier reference to a risk defined in the list of risks.</xs:documentation>
+                  </xs:annotation>
+               </xs:attribute>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="remarks" minOccurs="0" maxOccurs="1">
+            <xs:annotation>
+               <xs:appinfo>
+                  <m:formal-name>Remarks</m:formal-name>
+                  <m:description>Additional commentary about the containing object.</m:description>
+               </xs:appinfo>
+               <xs:documentation>
+                  <b>Remarks</b>: Additional commentary about the containing object.</xs:documentation>
+            </xs:annotation>
+            <xs:complexType>
+               <xs:group ref="blockElementGroup" maxOccurs="unbounded" minOccurs="0"/>
+            </xs:complexType>
+         </xs:element>
+      </xs:sequence>
+      <xs:attribute name="uuid" use="required" type="UUIDDatatype">
+         <xs:annotation>
+            <xs:appinfo>
+               <m:formal-name>Finding Universally Unique Identifier</m:formal-name>
+               <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a>, <a href="/concepts/identifier-use/#globally-unique">globally unique</a> identifier with <a href="/concepts/identifier-use/#cross-instance">cross-instance</a> scope that can be used to reference this finding in <a href="/concepts/identifier-use/#ar-identifiers">this or other OSCAL instances</a>. The locally defined <em>UUID</em> of the <code>finding</code> can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned <a href="/concepts/identifier-use/#consistency">per-subject</a>, which means it should be consistently used to identify the same subject across revisions of the document.</m:description>
+            </xs:appinfo>
+            <xs:documentation>
+               <b>Finding Universally Unique Identifier</b>: A machine-oriented, globally unique identifier with cross-instance scope that can be used to reference this finding in this or other OSCAL instances. The locally defined UUID of the finding can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned per-subject, which means it should be consistently used to identify the same subject across revisions of the document.</xs:documentation>
+         </xs:annotation>
+      </xs:attribute>
+   </xs:complexType>
    <xs:complexType name="oscal-assessment-common-observation-ASSEMBLY">
       <xs:annotation>
          <xs:appinfo>
diff --git a/xml/schema/oscal_complete_schema.xsd b/xml/schema/oscal_complete_schema.xsd
index 6d999a5dab..0662d32010 100644
--- a/xml/schema/oscal_complete_schema.xsd
+++ b/xml/schema/oscal_complete_schema.xsd
@@ -6680,6 +6680,144 @@
          </xs:annotation>
       </xs:attribute>
    </xs:complexType>
+   <xs:complexType name="oscal-assessment-common-finding-ASSEMBLY">
+      <xs:annotation>
+         <xs:appinfo>
+            <m:formal-name>Finding</m:formal-name>
+            <m:description>Describes an individual finding.</m:description>
+         </xs:appinfo>
+         <xs:documentation>
+            <b>Finding</b>: Describes an individual finding.</xs:documentation>
+      </xs:annotation>
+      <xs:sequence>
+         <xs:element name="title" minOccurs="1" maxOccurs="1">
+            <xs:complexType mixed="true">
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Finding Title</m:formal-name>
+                     <m:description>The title for this finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Finding Title</b>: The title for this finding.</xs:documentation>
+               </xs:annotation>
+               <xs:complexContent>
+                  <xs:extension base="MarkupLineDatatype"/>
+               </xs:complexContent>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="description" minOccurs="1" maxOccurs="1">
+            <xs:complexType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Finding Description</m:formal-name>
+                     <m:description>A human-readable description of this finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Finding Description</b>: A human-readable description of this finding.</xs:documentation>
+               </xs:annotation>
+               <xs:complexContent>
+                  <xs:extension base="MarkupMultilineDatatype"/>
+               </xs:complexContent>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="prop"
+                     type="oscal-metadata-property-ASSEMBLY"
+                     minOccurs="0"
+                     maxOccurs="unbounded"/>
+         <xs:element name="link"
+                     type="oscal-metadata-link-ASSEMBLY"
+                     minOccurs="0"
+                     maxOccurs="unbounded"/>
+         <xs:element name="origin"
+                     type="oscal-assessment-common-origin-ASSEMBLY"
+                     minOccurs="0"
+                     maxOccurs="unbounded"/>
+         <xs:element name="target"
+                     type="oscal-assessment-common-finding-target-ASSEMBLY"
+                     minOccurs="1"
+                     maxOccurs="1"/>
+         <xs:element name="implementation-statement-uuid" minOccurs="0" maxOccurs="1">
+            <xs:simpleType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Implementation Statement UUID</m:formal-name>
+                     <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to the implementation statement in the SSP to which this finding is related.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Implementation Statement UUID</b>: A machine-oriented identifier reference to the implementation statement in the SSP to which this finding is related.</xs:documentation>
+               </xs:annotation>
+               <xs:restriction base="UUIDDatatype"/>
+            </xs:simpleType>
+         </xs:element>
+         <xs:element name="related-observation" minOccurs="0" maxOccurs="unbounded">
+            <xs:complexType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Related Observation</m:formal-name>
+                     <m:description>Relates the finding to a set of referenced observations that were used to determine the finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Related Observation</b>: Relates the finding to a set of referenced observations that were used to determine the finding.</xs:documentation>
+               </xs:annotation>
+               <xs:attribute name="observation-uuid" use="required" type="UUIDDatatype">
+                  <xs:annotation>
+                     <xs:appinfo>
+                        <m:formal-name>Observation Universally Unique Identifier Reference</m:formal-name>
+                        <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to an observation defined in the list of observations.</m:description>
+                     </xs:appinfo>
+                     <xs:documentation>
+                        <b>Observation Universally Unique Identifier Reference</b>: A machine-oriented identifier reference to an observation defined in the list of observations.</xs:documentation>
+                  </xs:annotation>
+               </xs:attribute>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="associated-risk" minOccurs="0" maxOccurs="unbounded">
+            <xs:complexType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Associated Risk</m:formal-name>
+                     <m:description>Relates the finding to a set of referenced risks that were used to determine the finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Associated Risk</b>: Relates the finding to a set of referenced risks that were used to determine the finding.</xs:documentation>
+               </xs:annotation>
+               <xs:attribute name="risk-uuid" use="required" type="UUIDDatatype">
+                  <xs:annotation>
+                     <xs:appinfo>
+                        <m:formal-name>Risk Universally Unique Identifier Reference</m:formal-name>
+                        <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to a risk defined in the list of risks.</m:description>
+                     </xs:appinfo>
+                     <xs:documentation>
+                        <b>Risk Universally Unique Identifier Reference</b>: A machine-oriented identifier reference to a risk defined in the list of risks.</xs:documentation>
+                  </xs:annotation>
+               </xs:attribute>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="remarks" minOccurs="0" maxOccurs="1">
+            <xs:annotation>
+               <xs:appinfo>
+                  <m:formal-name>Remarks</m:formal-name>
+                  <m:description>Additional commentary about the containing object.</m:description>
+               </xs:appinfo>
+               <xs:documentation>
+                  <b>Remarks</b>: Additional commentary about the containing object.</xs:documentation>
+            </xs:annotation>
+            <xs:complexType>
+               <xs:group ref="blockElementGroup" maxOccurs="unbounded" minOccurs="0"/>
+            </xs:complexType>
+         </xs:element>
+      </xs:sequence>
+      <xs:attribute name="uuid" use="required" type="UUIDDatatype">
+         <xs:annotation>
+            <xs:appinfo>
+               <m:formal-name>Finding Universally Unique Identifier</m:formal-name>
+               <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a>, <a href="/concepts/identifier-use/#globally-unique">globally unique</a> identifier with <a href="/concepts/identifier-use/#cross-instance">cross-instance</a> scope that can be used to reference this finding in <a href="/concepts/identifier-use/#ar-identifiers">this or other OSCAL instances</a>. The locally defined <em>UUID</em> of the <code>finding</code> can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned <a href="/concepts/identifier-use/#consistency">per-subject</a>, which means it should be consistently used to identify the same subject across revisions of the document.</m:description>
+            </xs:appinfo>
+            <xs:documentation>
+               <b>Finding Universally Unique Identifier</b>: A machine-oriented, globally unique identifier with cross-instance scope that can be used to reference this finding in this or other OSCAL instances. The locally defined UUID of the finding can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned per-subject, which means it should be consistently used to identify the same subject across revisions of the document.</xs:documentation>
+         </xs:annotation>
+      </xs:attribute>
+   </xs:complexType>
    <xs:complexType name="oscal-assessment-common-observation-ASSEMBLY">
       <xs:annotation>
          <xs:appinfo>
@@ -8139,7 +8277,7 @@
                      minOccurs="0"
                      maxOccurs="unbounded"/>
          <xs:element name="finding"
-                     type="oscal-ar-finding-ASSEMBLY"
+                     type="oscal-assessment-common-finding-ASSEMBLY"
                      minOccurs="0"
                      maxOccurs="unbounded"/>
          <xs:element name="remarks" minOccurs="0" maxOccurs="1">
@@ -8167,144 +8305,6 @@
          </xs:annotation>
       </xs:attribute>
    </xs:complexType>
-   <xs:complexType name="oscal-ar-finding-ASSEMBLY">
-      <xs:annotation>
-         <xs:appinfo>
-            <m:formal-name>Finding</m:formal-name>
-            <m:description>Describes an individual finding.</m:description>
-         </xs:appinfo>
-         <xs:documentation>
-            <b>Finding</b>: Describes an individual finding.</xs:documentation>
-      </xs:annotation>
-      <xs:sequence>
-         <xs:element name="title" minOccurs="1" maxOccurs="1">
-            <xs:complexType mixed="true">
-               <xs:annotation>
-                  <xs:appinfo>
-                     <m:formal-name>Finding Title</m:formal-name>
-                     <m:description>The title for this finding.</m:description>
-                  </xs:appinfo>
-                  <xs:documentation>
-                     <b>Finding Title</b>: The title for this finding.</xs:documentation>
-               </xs:annotation>
-               <xs:complexContent>
-                  <xs:extension base="MarkupLineDatatype"/>
-               </xs:complexContent>
-            </xs:complexType>
-         </xs:element>
-         <xs:element name="description" minOccurs="1" maxOccurs="1">
-            <xs:complexType>
-               <xs:annotation>
-                  <xs:appinfo>
-                     <m:formal-name>Finding Description</m:formal-name>
-                     <m:description>A human-readable description of this finding.</m:description>
-                  </xs:appinfo>
-                  <xs:documentation>
-                     <b>Finding Description</b>: A human-readable description of this finding.</xs:documentation>
-               </xs:annotation>
-               <xs:complexContent>
-                  <xs:extension base="MarkupMultilineDatatype"/>
-               </xs:complexContent>
-            </xs:complexType>
-         </xs:element>
-         <xs:element name="prop"
-                     type="oscal-metadata-property-ASSEMBLY"
-                     minOccurs="0"
-                     maxOccurs="unbounded"/>
-         <xs:element name="link"
-                     type="oscal-metadata-link-ASSEMBLY"
-                     minOccurs="0"
-                     maxOccurs="unbounded"/>
-         <xs:element name="origin"
-                     type="oscal-assessment-common-origin-ASSEMBLY"
-                     minOccurs="0"
-                     maxOccurs="unbounded"/>
-         <xs:element name="target"
-                     type="oscal-assessment-common-finding-target-ASSEMBLY"
-                     minOccurs="1"
-                     maxOccurs="1"/>
-         <xs:element name="implementation-statement-uuid" minOccurs="0" maxOccurs="1">
-            <xs:simpleType>
-               <xs:annotation>
-                  <xs:appinfo>
-                     <m:formal-name>Implementation Statement UUID</m:formal-name>
-                     <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to the implementation statement in the SSP to which this finding is related.</m:description>
-                  </xs:appinfo>
-                  <xs:documentation>
-                     <b>Implementation Statement UUID</b>: A machine-oriented identifier reference to the implementation statement in the SSP to which this finding is related.</xs:documentation>
-               </xs:annotation>
-               <xs:restriction base="UUIDDatatype"/>
-            </xs:simpleType>
-         </xs:element>
-         <xs:element name="related-observation" minOccurs="0" maxOccurs="unbounded">
-            <xs:complexType>
-               <xs:annotation>
-                  <xs:appinfo>
-                     <m:formal-name>Related Observation</m:formal-name>
-                     <m:description>Relates the finding to a set of referenced observations that were used to determine the finding.</m:description>
-                  </xs:appinfo>
-                  <xs:documentation>
-                     <b>Related Observation</b>: Relates the finding to a set of referenced observations that were used to determine the finding.</xs:documentation>
-               </xs:annotation>
-               <xs:attribute name="observation-uuid" use="required" type="UUIDDatatype">
-                  <xs:annotation>
-                     <xs:appinfo>
-                        <m:formal-name>Observation Universally Unique Identifier Reference</m:formal-name>
-                        <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to an observation defined in the list of observations.</m:description>
-                     </xs:appinfo>
-                     <xs:documentation>
-                        <b>Observation Universally Unique Identifier Reference</b>: A machine-oriented identifier reference to an observation defined in the list of observations.</xs:documentation>
-                  </xs:annotation>
-               </xs:attribute>
-            </xs:complexType>
-         </xs:element>
-         <xs:element name="associated-risk" minOccurs="0" maxOccurs="unbounded">
-            <xs:complexType>
-               <xs:annotation>
-                  <xs:appinfo>
-                     <m:formal-name>Associated Risk</m:formal-name>
-                     <m:description>Relates the finding to a set of referenced risks that were used to determine the finding.</m:description>
-                  </xs:appinfo>
-                  <xs:documentation>
-                     <b>Associated Risk</b>: Relates the finding to a set of referenced risks that were used to determine the finding.</xs:documentation>
-               </xs:annotation>
-               <xs:attribute name="risk-uuid" use="required" type="UUIDDatatype">
-                  <xs:annotation>
-                     <xs:appinfo>
-                        <m:formal-name>Risk Universally Unique Identifier Reference</m:formal-name>
-                        <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to a risk defined in the list of risks.</m:description>
-                     </xs:appinfo>
-                     <xs:documentation>
-                        <b>Risk Universally Unique Identifier Reference</b>: A machine-oriented identifier reference to a risk defined in the list of risks.</xs:documentation>
-                  </xs:annotation>
-               </xs:attribute>
-            </xs:complexType>
-         </xs:element>
-         <xs:element name="remarks" minOccurs="0" maxOccurs="1">
-            <xs:annotation>
-               <xs:appinfo>
-                  <m:formal-name>Remarks</m:formal-name>
-                  <m:description>Additional commentary about the containing object.</m:description>
-               </xs:appinfo>
-               <xs:documentation>
-                  <b>Remarks</b>: Additional commentary about the containing object.</xs:documentation>
-            </xs:annotation>
-            <xs:complexType>
-               <xs:group ref="blockElementGroup" maxOccurs="unbounded" minOccurs="0"/>
-            </xs:complexType>
-         </xs:element>
-      </xs:sequence>
-      <xs:attribute name="uuid" use="required" type="UUIDDatatype">
-         <xs:annotation>
-            <xs:appinfo>
-               <m:formal-name>Finding Universally Unique Identifier</m:formal-name>
-               <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a>, <a href="/concepts/identifier-use/#globally-unique">globally unique</a> identifier with <a href="/concepts/identifier-use/#cross-instance">cross-instance</a> scope that can be used to reference this finding in <a href="/concepts/identifier-use/#ar-identifiers">this or other OSCAL instances</a>. The locally defined <em>UUID</em> of the <code>finding</code> can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned <a href="/concepts/identifier-use/#consistency">per-subject</a>, which means it should be consistently used to identify the same subject across revisions of the document.</m:description>
-            </xs:appinfo>
-            <xs:documentation>
-               <b>Finding Universally Unique Identifier</b>: A machine-oriented, globally unique identifier with cross-instance scope that can be used to reference this finding in this or other OSCAL instances. The locally defined UUID of the finding can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned per-subject, which means it should be consistently used to identify the same subject across revisions of the document.</xs:documentation>
-         </xs:annotation>
-      </xs:attribute>
-   </xs:complexType>
    <xs:complexType name="oscal-ar-import-ap-ASSEMBLY">
       <xs:annotation>
          <xs:appinfo>
@@ -8376,6 +8376,10 @@
                      type="oscal-assessment-common-risk-ASSEMBLY"
                      minOccurs="0"
                      maxOccurs="unbounded"/>
+         <xs:element name="finding"
+                     type="oscal-assessment-common-finding-ASSEMBLY"
+                     minOccurs="0"
+                     maxOccurs="unbounded"/>
          <xs:element name="poam-item"
                      type="oscal-poam-poam-item-ASSEMBLY"
                      minOccurs="1"
@@ -8499,6 +8503,28 @@
                </xs:sequence>
             </xs:complexType>
          </xs:element>
+         <xs:element name="related-finding" minOccurs="0" maxOccurs="unbounded">
+            <xs:complexType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Related Finding</m:formal-name>
+                     <m:description>Relates the poam-item to referenced finding(s).</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Related Finding</b>: Relates the poam-item to referenced finding(s).</xs:documentation>
+               </xs:annotation>
+               <xs:attribute name="finding-uuid" use="required" type="UUIDDatatype">
+                  <xs:annotation>
+                     <xs:appinfo>
+                        <m:formal-name>Finding Universally Unique Identifier Reference</m:formal-name>
+                        <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to a finding defined in the list of findings.</m:description>
+                     </xs:appinfo>
+                     <xs:documentation>
+                        <b>Finding Universally Unique Identifier Reference</b>: A machine-oriented identifier reference to a finding defined in the list of findings.</xs:documentation>
+                  </xs:annotation>
+               </xs:attribute>
+            </xs:complexType>
+         </xs:element>
          <xs:element name="related-observation" minOccurs="0" maxOccurs="unbounded">
             <xs:complexType>
                <xs:annotation>
diff --git a/xml/schema/oscal_poam_schema.xsd b/xml/schema/oscal_poam_schema.xsd
index 13a168a887..f3ee3e7cad 100644
--- a/xml/schema/oscal_poam_schema.xsd
+++ b/xml/schema/oscal_poam_schema.xsd
@@ -54,6 +54,10 @@
                      type="oscal-assessment-common-risk-ASSEMBLY"
                      minOccurs="0"
                      maxOccurs="unbounded"/>
+         <xs:element name="finding"
+                     type="oscal-assessment-common-finding-ASSEMBLY"
+                     minOccurs="0"
+                     maxOccurs="unbounded"/>
          <xs:element name="poam-item"
                      type="oscal-poam-poam-item-ASSEMBLY"
                      minOccurs="1"
@@ -177,6 +181,28 @@
                </xs:sequence>
             </xs:complexType>
          </xs:element>
+         <xs:element name="related-finding" minOccurs="0" maxOccurs="unbounded">
+            <xs:complexType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Related Finding</m:formal-name>
+                     <m:description>Relates the poam-item to referenced finding(s).</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Related Finding</b>: Relates the poam-item to referenced finding(s).</xs:documentation>
+               </xs:annotation>
+               <xs:attribute name="finding-uuid" use="required" type="UUIDDatatype">
+                  <xs:annotation>
+                     <xs:appinfo>
+                        <m:formal-name>Finding Universally Unique Identifier Reference</m:formal-name>
+                        <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to a finding defined in the list of findings.</m:description>
+                     </xs:appinfo>
+                     <xs:documentation>
+                        <b>Finding Universally Unique Identifier Reference</b>: A machine-oriented identifier reference to a finding defined in the list of findings.</xs:documentation>
+                  </xs:annotation>
+               </xs:attribute>
+            </xs:complexType>
+         </xs:element>
          <xs:element name="related-observation" minOccurs="0" maxOccurs="unbounded">
             <xs:complexType>
                <xs:annotation>
@@ -3794,6 +3820,144 @@
          </xs:annotation>
       </xs:attribute>
    </xs:complexType>
+   <xs:complexType name="oscal-assessment-common-finding-ASSEMBLY">
+      <xs:annotation>
+         <xs:appinfo>
+            <m:formal-name>Finding</m:formal-name>
+            <m:description>Describes an individual finding.</m:description>
+         </xs:appinfo>
+         <xs:documentation>
+            <b>Finding</b>: Describes an individual finding.</xs:documentation>
+      </xs:annotation>
+      <xs:sequence>
+         <xs:element name="title" minOccurs="1" maxOccurs="1">
+            <xs:complexType mixed="true">
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Finding Title</m:formal-name>
+                     <m:description>The title for this finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Finding Title</b>: The title for this finding.</xs:documentation>
+               </xs:annotation>
+               <xs:complexContent>
+                  <xs:extension base="MarkupLineDatatype"/>
+               </xs:complexContent>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="description" minOccurs="1" maxOccurs="1">
+            <xs:complexType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Finding Description</m:formal-name>
+                     <m:description>A human-readable description of this finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Finding Description</b>: A human-readable description of this finding.</xs:documentation>
+               </xs:annotation>
+               <xs:complexContent>
+                  <xs:extension base="MarkupMultilineDatatype"/>
+               </xs:complexContent>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="prop"
+                     type="oscal-metadata-property-ASSEMBLY"
+                     minOccurs="0"
+                     maxOccurs="unbounded"/>
+         <xs:element name="link"
+                     type="oscal-metadata-link-ASSEMBLY"
+                     minOccurs="0"
+                     maxOccurs="unbounded"/>
+         <xs:element name="origin"
+                     type="oscal-assessment-common-origin-ASSEMBLY"
+                     minOccurs="0"
+                     maxOccurs="unbounded"/>
+         <xs:element name="target"
+                     type="oscal-assessment-common-finding-target-ASSEMBLY"
+                     minOccurs="1"
+                     maxOccurs="1"/>
+         <xs:element name="implementation-statement-uuid" minOccurs="0" maxOccurs="1">
+            <xs:simpleType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Implementation Statement UUID</m:formal-name>
+                     <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to the implementation statement in the SSP to which this finding is related.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Implementation Statement UUID</b>: A machine-oriented identifier reference to the implementation statement in the SSP to which this finding is related.</xs:documentation>
+               </xs:annotation>
+               <xs:restriction base="UUIDDatatype"/>
+            </xs:simpleType>
+         </xs:element>
+         <xs:element name="related-observation" minOccurs="0" maxOccurs="unbounded">
+            <xs:complexType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Related Observation</m:formal-name>
+                     <m:description>Relates the finding to a set of referenced observations that were used to determine the finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Related Observation</b>: Relates the finding to a set of referenced observations that were used to determine the finding.</xs:documentation>
+               </xs:annotation>
+               <xs:attribute name="observation-uuid" use="required" type="UUIDDatatype">
+                  <xs:annotation>
+                     <xs:appinfo>
+                        <m:formal-name>Observation Universally Unique Identifier Reference</m:formal-name>
+                        <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to an observation defined in the list of observations.</m:description>
+                     </xs:appinfo>
+                     <xs:documentation>
+                        <b>Observation Universally Unique Identifier Reference</b>: A machine-oriented identifier reference to an observation defined in the list of observations.</xs:documentation>
+                  </xs:annotation>
+               </xs:attribute>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="associated-risk" minOccurs="0" maxOccurs="unbounded">
+            <xs:complexType>
+               <xs:annotation>
+                  <xs:appinfo>
+                     <m:formal-name>Associated Risk</m:formal-name>
+                     <m:description>Relates the finding to a set of referenced risks that were used to determine the finding.</m:description>
+                  </xs:appinfo>
+                  <xs:documentation>
+                     <b>Associated Risk</b>: Relates the finding to a set of referenced risks that were used to determine the finding.</xs:documentation>
+               </xs:annotation>
+               <xs:attribute name="risk-uuid" use="required" type="UUIDDatatype">
+                  <xs:annotation>
+                     <xs:appinfo>
+                        <m:formal-name>Risk Universally Unique Identifier Reference</m:formal-name>
+                        <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a> identifier reference to a risk defined in the list of risks.</m:description>
+                     </xs:appinfo>
+                     <xs:documentation>
+                        <b>Risk Universally Unique Identifier Reference</b>: A machine-oriented identifier reference to a risk defined in the list of risks.</xs:documentation>
+                  </xs:annotation>
+               </xs:attribute>
+            </xs:complexType>
+         </xs:element>
+         <xs:element name="remarks" minOccurs="0" maxOccurs="1">
+            <xs:annotation>
+               <xs:appinfo>
+                  <m:formal-name>Remarks</m:formal-name>
+                  <m:description>Additional commentary about the containing object.</m:description>
+               </xs:appinfo>
+               <xs:documentation>
+                  <b>Remarks</b>: Additional commentary about the containing object.</xs:documentation>
+            </xs:annotation>
+            <xs:complexType>
+               <xs:group ref="blockElementGroup" maxOccurs="unbounded" minOccurs="0"/>
+            </xs:complexType>
+         </xs:element>
+      </xs:sequence>
+      <xs:attribute name="uuid" use="required" type="UUIDDatatype">
+         <xs:annotation>
+            <xs:appinfo>
+               <m:formal-name>Finding Universally Unique Identifier</m:formal-name>
+               <m:description>A <a href="/concepts/identifier-use/#machine-oriented">machine-oriented</a>, <a href="/concepts/identifier-use/#globally-unique">globally unique</a> identifier with <a href="/concepts/identifier-use/#cross-instance">cross-instance</a> scope that can be used to reference this finding in <a href="/concepts/identifier-use/#ar-identifiers">this or other OSCAL instances</a>. The locally defined <em>UUID</em> of the <code>finding</code> can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned <a href="/concepts/identifier-use/#consistency">per-subject</a>, which means it should be consistently used to identify the same subject across revisions of the document.</m:description>
+            </xs:appinfo>
+            <xs:documentation>
+               <b>Finding Universally Unique Identifier</b>: A machine-oriented, globally unique identifier with cross-instance scope that can be used to reference this finding in this or other OSCAL instances. The locally defined UUID of the finding can be used to reference the data item locally or globally (e.g., in an imported OSCAL instance). This UUID should be assigned per-subject, which means it should be consistently used to identify the same subject across revisions of the document.</xs:documentation>
+         </xs:annotation>
+      </xs:attribute>
+   </xs:complexType>
    <xs:complexType name="oscal-assessment-common-observation-ASSEMBLY">
       <xs:annotation>
          <xs:appinfo>