POE no longer requires its own version of the AIX libc.a and libc_r.a. Therefore, they are no longer shipped with the ppe.poe fileset, nor is the makelibc script shipped or used with PE 3.1 or PE 3.2.
If you have saved or modified an earlier version of the POE makelibc script, do not continue to use it with PE 3.1 or PE 3.2. Earlier versions of PE, such as PE 2.4, still use the modified POE libc.a.