DOD Financial Management: Additional Measures Would Improve Joint Strike Fighter Asset Reporting

0
defense department The Under Secretary of Defense for Acquisition and Sustainment, in conjunction with the Director General of the F-35 Program and in coordination with the Under Secretary of Defense (Comptroller), should develop and document an overall strategy to remedy the hardware weakness of the JSF. The strategy should include (1) comprehensive and detailed procedures; (2) timelines based on an analysis of the time required to complete the procedures; and (3) the resources needed to design and implement the procedures. (Recommendation 1)

To open

Actions to meet the intent of the recommendation have not been taken or are being planned, or actions that partially meet the intent of the recommendation have been taken.

Once we have confirmed the actions taken by the agency in response to this recommendation, we will provide updated information.

defense department The Under Secretary of Defense for Acquisition and Sustainment, in conjunction with the F-35 Program Manager, should develop and document a plan to verify the completeness of JSF assets recorded in his APSR, including the Performing an analysis and documenting the results on the feasibility of performing a wall-to-wall inventory to capture all JSF assets. (Recommendation 2)

To open

Actions to meet the intent of the recommendation have not been taken or are being planned, or actions that partially meet the intent of the recommendation have been taken.

Once we have confirmed the actions taken by the agency in response to this recommendation, we will provide updated information.

defense department The Under Secretary of Defense for Acquisition and Sustainment, in conjunction with the F-35 Program Manager, shall develop procedures to conduct physical inventories of JSF assets held at DOD and partner facilities international. Because procedures call for the JPO F-35 to rely on personnel from these facilities to perform physical inventories, the office should develop and document a plan that outlines how the JPO F-35 plans to review the results. of these inventory procedures. to verify the existence and completeness of the recorded amounts of JSF assets in these locations. (Recommendation 3)

To open

Actions to meet the intent of the recommendation have not been taken or are being planned, or actions that partially meet the intent of the recommendation have been taken.

Once we have confirmed the actions taken by the agency in response to this recommendation, we will provide updated information.

defense department The Undersecretary of Defense for Acquisition and Sustainment and the F-35 Program Manager should develop procedures for performing periodic physical inventories after the initial inventory is complete, including how the DOD assess the resources and time needed to complete the inventories and any sampling methods intended to be used. (Recommendation 4)

To open

Actions to meet the intent of the recommendation have not been taken or are being planned, or actions that partially meet the intent of the recommendation have been taken.

Once we have confirmed the actions taken by the agency in response to this recommendation, we will provide updated information.

defense department The Under Secretary of Defense for Acquisition and Sustainment, in conjunction with the F-35 Program Manager, should develop procedures outlining the steps to be taken to capture and periodically verify the accuracy and completeness of JSF asset data from contractors and other DOD sources to be recorded in DPAS until a direct interface with prime contractor systems has been established. (Recommendation 5)

To open

Actions to meet the intent of the recommendation have not been taken or are being planned, or actions that partially meet the intent of the recommendation have been taken.

Once we have confirmed the action taken by the agency in response to this recommendation, we will provide updated information.

defense department Undersecretary of Defense Acquisition and Sustainment and F-35 Program Manager to finalize business rules within DPAS to identify and populate default characters for data items missing from property records of JSF assets. (Recommendation 6)

To open

Actions to meet the intent of the recommendation have not been taken or are being planned, or actions that partially meet the intent of the recommendation have been taken.

Once we have confirmed the actions taken by the agency in response to this recommendation, we will provide updated information.

defense department The Under Secretary of Defense for Acquisition and Sustainment, in conjunction with the Director General of the F-35 Program and in consultation with the Under Secretary of Defense (Comptroller), should finalize and implement procedures to calculate the deemed cost of all JSF assets that lack historical documentation. cost data. Procedures should include preferred deemed cost valuation methodologies and steps for preparing and maintaining supporting documentation for all property records created using deemed cost. (Recommendation 7)

To open

Actions to meet the intent of the recommendation have not been taken or are being planned, or actions that partially meet the intent of the recommendation have been taken.

Once we have confirmed the actions taken by the agency in response to this recommendation, we will provide updated information.

defense department The Under Secretary of Defense for Acquisition and Sustainment, in conjunction with the F-35 Program Manager, shall develop procedures to capture and record new JSF asset transactions and retain supporting documentation. support transactions recorded after recording opening balances using deemed cost. (Recommendation 8)

To open

Actions to meet the intent of the recommendation have not been taken or are being planned, or actions that partially meet the intent of the recommendation have been taken.

Once we have confirmed the actions taken by the agency in response to this recommendation, we will provide updated information.

defense department The Under Secretary of Defense for Acquisition and Sustainment, in conjunction with the F-35 Program Manager, shall identify a complete list of JSF software applications that meet DOD reporting criteria. (Recommendation 9)

To open

Actions to meet the intent of the recommendation have not been taken or are being planned, or actions that partially meet the intent of the recommendation have been taken.

Once we have confirmed the actions taken by the agency in response to this recommendation, we will provide updated information.

defense department The Under Secretary of Defense for Acquisition and Sustainment, in conjunction with the F-35 Program Manager, shall develop policies and procedures to record and report new software development costs for JSF internal use . (Recommendation 10)

To open

Actions to meet the intent of the recommendation have not been taken or are being planned, or actions that partially meet the intent of the recommendation have been taken.

Once we have confirmed the actions taken by the agency in response to this recommendation, we will provide updated information.

defense department The Under Secretary of Defense for Acquisition and Sustainment, in conjunction with the F-35 Program Manager, should analyze the significance of subsequent transportation costs associated with the purchase on balance financial reporting of JSF assets. As needed, the office should either document the decision and rationale not to capture these costs, or develop policies and procedures to capture and record subsequent transportation costs associated with the purchase of JSF assets for financial reporting. (Recommendation 11)

To open

Actions to meet the intent of the recommendation have not been taken or are being planned, or actions that partially meet the intent of the recommendation have been taken.

Once we have confirmed the actions taken by the agency in response to this recommendation, we will provide updated information.

defense department The Under Secretary of Defense for Acquisition and Sustainment, in conjunction with the Under Secretary of Defense (Comptroller), should determine and document whether the joint program information required for reporting purposes is sufficiently maintained and whether a central data source and standard definition would be appropriate. to help ensure consistent, complete and accurate tracking, recording and reporting of joint program information. (Recommendation 12)

To open

Actions to meet the intent of the recommendation have not been taken or are being planned, or actions that partially meet the intent of the recommendation have been taken.

Once we have confirmed the actions taken by the agency in response to this recommendation, we will provide updated information.


Source link

Share.

About Author

Comments are closed.