Rec. 1.e: 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, for future contracts, clear expectations regarding the contractor's responsibilities for meeting financial reporting standards and clearly linked contracting mechanisms to hold the contractor accountable if financial reporting requirements are not met.