Rec. 1.b: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment in coordination with the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the F-35 Joint Strike Fighter Joint Program Office, Program Executive Officer to develop and implement a process to ensure that Lockheed Martin and Pratt & Whitney are meeting contract requirements including access and delivery to a complete and accurate population of Joint Strike Fighter inventory necessary to meet operational and financial reporting requirements and delivery of inventory information to meet all financial reporting standards, similar to the financial information that is reported for Government Furnished Property.