# NIST SP 800-53 Rev. 5 PM-21 — Accounting Of Disclosures - Source: https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/pm-21-accounting-of-disclosures - Section: [Compliance](https://support.icompaas.com/compliance) › [NIST SP 800-53 Rev. 5 Controls](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5) › PM — Program Management - Last updated: 2026-06-05 - Publisher: iCompaas, Inc. (https://www.icompaas.com) **NIST SP 800-53 Rev. 5**·Control `PM-21`·high·Component: **Program Management** ## What this control requires > Develop and maintain an accurate accounting of disclosures of personally identifiable information (PII), including the date, nature, purpose of each disclosure, and the name/contact information of the recipient. Retain this record for the duration the PII is maintained or for five years after the disclosure, whichever is longer. Make this accounting available to the individual upon request. This control supports the Governance capability within the Program Management family. > > — NIST SP 800-53 Rev. 5, Control PM-21 ### In plain English Develop and maintain an accurate accounting of disclosures of personally identifiable information (PII), including the date, nature, purpose of each disclosure, and the name/contact information of the recipient. In practice, this means you can prove you access management-level controls on a defined cadence. ## Why it matters SP 800-53 is the catalogue every U.S. federal authorisation (FedRAMP, FISMA, CMMC) and most regulated industries point at. A missing control surfaces as a Plan of Action & Milestones (POA&M) item that an Authorizing Official must approve before the Authority To Operate is granted or renewed. This control is rated **high**. Auditors expect a named owner, a remediation SLA, and a tooling artefact that evidences continuous operation. ## What an auditor looks for A 3PAO (FedRAMP) or Independent Assessor (NIST RMF) tests against NIST SP 800-53A assessment procedures. For each control they expect a documented implementation that addresses every assessment objective (Examine, Interview, Test) and an implementation summary in the System Security Plan. Within **Program Management**, the assessor will trace your implementation back to the catalogue reference (Control PM-21) and look for objective evidence on the latest two assessment cycles. ## How to implement 1. Write a short policy stating intent, scope and named owner. 2. Encode it as a platform guardrail — SCP, Azure Policy initiative, Organisation Policy, or repository policy. 3. Wire a monitoring signal that catches drift (CSPM rule, SIEM rule, scheduled query, Workspace alert) and ticket it. 4. Review on a documented cadence and capture the review in the risk register or compliance tracker. ### Operational checklist - **Access.** Document the trigger, the owner and the cadence. - **Individual.** Document the trigger, the owner and the cadence. - **Information.** Document the trigger, the owner and the cadence. - **Review.** Document the trigger, the owner and the cadence. - **Identity.** Document the trigger, the owner and the cadence. - **Scope:** management, information, privacy, individual, personally identifiable information, identity, review, capability. ## Evidence to collect - **Identity Scan.** IAM / IdP exports — Entra ID, Okta, IAM Identity Center, Workspace directory — showing accounts, roles, MFA state and last sign-in. Identity analytics (Okta, SailPoint, Access Analyzer) demonstrates least-privilege. Focus: Accounting Of Disclosures. ## How it maps to other frameworks Computed from shared tags, control component and key-operation subjects — handy when you are reconciling controls across an audit. - [**CIS Controls v8 9.2** — Use DNS Filtering Services](https://support.icompaas.com/compliance/cis-controls-v8/9-2-use-dns-filtering-services) - [**ISO/IEC 27001:2022 A.5.2** — Information security roles and responsibilities](https://support.icompaas.com/compliance/iso-27001-2022/a-5-2-information-security-roles-and-responsibilities) - [**SOC 2 (2017 TSC) P5.1** — Data Subject Access to Personal Information](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/p5-1-data-subject-access-to-personal-information) - [**ISO/IEC 27701:2025 A.3.8** — Identity management](https://support.icompaas.com/compliance/iso-27701-2025/a-3-8-identity-management) ## Related controls in NIST SP 800-53 Rev. 5 - [**Control AU-12(4)** — Query Parameter Audits Of Personally Identifiable Information](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/au-12-4-query-parameter-audits-of-personally-identifiable-information) - [**Control PM-20** — Dissemination Of Privacy Program Information](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/pm-20-dissemination-of-privacy-program-information) - [**Control AT-3(3)** — Practical Exercises](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/at-3-3-practical-exercises) - [**Control PM-7** — Enterprise Architecture](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/pm-7-enterprise-architecture) - [**Control PL-4** — Rules Of Behavior](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/pl-4-rules-of-behavior) - [**Control AT-3** — Role-Based Training](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5/at-3-role-based-training) ## References - [NIST Computer Security Resource Center — NIST SP 800-53 Rev. 5](https://csrc.nist.gov/Projects/risk-management/sp800-53-controls) - Catalogue identifier: `Control PM-21` Topics: identity accessidentity managementaccess reviewprivileged accessprivacy management ## Related compliance guidance - [NIST SP 800-53 Rev. 5: a practical implementation guide for cloud teams](https://support.icompaas.com/compliance/nist-sp-800-53-rev-5): Start with the full NIST SP 800-53 implementation guide — scope, roadmap, evidence and how the assessment runs. - [NIST SP 800-171 and CMMC: a practical guide to protecting CUI in the cloud](https://support.icompaas.com/compliance/nist-sp-800-171-rev-3): If your obligation is protecting CUI in your own systems for a federal or defence contract, this derived subset — not the full catalogue — is the requirement. - [SOC 2 compliance: a practical implementation guide for cloud-native SaaS teams](https://support.icompaas.com/compliance/soc-2-trust-services-criteria): Most commercial SaaS already hold a SOC 2 Type 2, and FedRAMP 20x Class A is designed for providers that have one.