1. National Institute of Standards and Technology (NIST) Special Publication (SP) 800-18 Rev. 1, Guide for Developing Security Plans for Federal Information Systems, December 2006.
Section 2.2, "System Security Plan Content," Page 4: "The FIPS 199 security categorization of the information system is a key element of the system security plan."
2. National Institute of Standards and Technology (NIST) Special Publication (SP) 800-37 Rev. 2, Risk Management Framework for Information Systems and Organizations: A System Life Cycle Approach for Security and Privacy, December 2018.
Chapter 2, Section 2.3, Task P-1 "System Security and Privacy Plans," Page 30: This task, part of the "Prepare" step, involves developing, reviewing, and approving plans to manage security and privacy risk. The SSP is the primary output, and its development relies on the outputs of the "Categorize" step, which uses FIPS 199.
3. Federal Information Processing Standards (FIPS) Publication 199, Standards for Security Categorization of Federal Information and Information Systems, February 2004.
Section 4, "SPECIFICATION OF SECURITY CATEGORIES," Page 5: "The security categories are to be used in conjunction with vulnerability and threat information in assessing the risk to an organization... The security category of an information system will be used to guide the selection of the appropriate set of minimum security controls..." This selection and documentation process occurs within the SSP.