Open Recommendations

Rec. 1.a.1: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment, in coordination with the Program Executive Officer for the F'35 Joint Program Office modify the F'35 air vehicle sustainment contract to include incentive metrics and associated remedies that closely align with or support the performance requirements outlined in the bilateral Performance'Based Arrangement or obtain a waiver for not including the performance requirements from each Military Service.

Rec. 1.a.2: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment, in coordination with the Program Executive Officer for the F'35 Joint Program Office modify the F'35 air vehicle sustainment contract to include contract requirements that contain specific metrics and associated remedies, including the development of metrics for action requests, property transfer responses, and resolution timelines.

Rec. 1.a.3: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment, in coordination with the Program Executive Officer for the F'35 Joint Program Office modify the F'35 air vehicle sustainment contract to include property clauses the Defense Contract Management Agency considers necessary in future option years.

Rec. 1.b: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment, in coordination with the Program Executive Officer for the F'35 Joint Program Office enforce the requirement for Lockheed Martin to provide a completed DD Form 250, Material Inspection and Receiving Report, or its electronic equivalent.

Rec. 2.a: The DoD OIG recommended that the Program Executive Officer for the F'35 Joint Program Office align the contracting officers representative responsibilities to monitor and report impactful evaluation data on Lockheed Martins performance, including the impact of cannibalization of spare parts on aircraft readiness, and update these responsibilities in the Quality Assurance Surveillance Plan.

Rec. 2.b: The DoD OIG recommended that the Program Executive Officer for the F'35 Joint Program Office provide all contracting officers representatives a detailed Performance Work Statement and appropriate access to databases and information required to accomplish effective oversight.

Rec. 2.c: The DoD OIG recommended that the Program Executive Officer for the F'35 Joint Program Office coordinate with the Military Services to complete a workforce study to determine appropriate contracting officers representative requirements and staffing levels for the F'35 air vehicle sustainment contract.

Revise policies and procedures to track and maintain supporting documentation to ensure expenditures are adequately supported prior to reporting financial information to ARC.

Work with ARC to resolve the questioned costs totaling $44,989 for unsupported ARC funded Contractual and Other cost.

Work with ARC to resolve the questioned costs totaling $15,000 for unsupported non-ARC matching Contractual cost.

Revise policies and procedures for financial reporting to ensure costs incurred under a federal award are tracked within the GL, regularly reconciled against previously reported amounts and the approved budget, and reviewed prior to submission.

Work with ARC to resolve the questioned costs of $3,857 for non-ARC Matching cost share.

Revise policies and procedures to ensure the timely preparation and submission of financial and progress reports in accordance with the Uniform Guidance and ARC grant agreement requirements.

Develop formal subrecipient agreement procedures to ensure that all subrecipient agreements are reviewed for completeness and include all required elements in accordance with 2 CFR 200.332 prior to execution.

Develop standardized subrecipient agreement templates that incorporate all required Uniform Guidance data elements, including Federal award identification, required disclosures, access to records provisions, and subaward closeout requirements.

Take appropriate actions to monitor the collection of the remaining 11 restitutions identified in our audit and the 3 restitutions from our prior audit, as appropriate.

Review the remaining 1,440 restitutions in the restitution tracking tool and the remaining 15 restitutions reported as errors in our prior audit to determine whether the Agency is monitoring the collection of the restitution as required and take corrective actions when appropriate.

Identify the factors contributing to employees not properly recording and monitoring the collection of restitutions and implement appropriate corrective actions.

Direct ODJFS to review the identified questionable SNAP participant data anomalies to determine whether monthly benefits of $13.3 million are unallowable and recover benefits, as appropriate.

Direct ODJFS to ensure its Death Master File subscription remains active and properly interfaces with its SNAP benefit eligibility system.

Direct ODJFS to determine whether its review of the identified SNAP participant data anomalies identified any other control weaknesses and, if so, resolve them.

Direct ODJFS to ensure its SNAP participant data review process detects and resolves the identified anomalies, as appropriate.

Direct ODJFS to conduct training to prevent recurrence of the identified anomalies, as appropriate.

Include an assessment of ODJFS’s SNAP participant data review process as part of FNS Midwest Regional Office relevant oversight activities.

Establish written policies and procedures to prepare a reconciliation of the state’s general ledger detail to actual grant and state matching expenses reported on the FFR.