Operating systems using encryption are required to use FIPS-compliant mechanisms for authenticating to macOS.
For OpenSSH to utilize the Apple Corecrypto FIPS-validated algorithms, a specific configuration is required to leverage the shim implemented by macOS to bypass the non-FIPS validated LibreSSL crypto module packaged with OpenSSH. Information regarding this configuration can be found in the manual page "apple_ssh_and_fips".
If any hashes other than "hmac-sha2-256" are listed, or the "macs" keyword is missing, this is a finding.
Fix
Configure the macOS system to use approved SSH MACs by creating a plain text file in the /private/etc/ssh/ssh_config.d/ directory containing the following:
MACs hmac-sha2-256
The SSH service must be restarted for changes to take effect.