What's all the relevant guidance for converting an on-going UON into a Program of Record?
The short answer is “it depends” as I am not sure you will be a “Program of Record” in the usual sense.
After reviewing the information provided and getting further information about your situation via phone on 15 August 2019, it seems that your program has several things to consider when determining the best path forward.
It seems that you do not have a Material Development Decision or associated JCIDS documentation and are unlikely to get those. That being said, how do you best document your requirement(s) and who would be the authority to validate the requirement? From there, how do you verify that the requirement has been satisfied by the material solution? You indicated that there was very little technology development remaining and that the Government owned the intellectual property. In addition you anticipate the maintenance, operations and support to be primarily conducted by Government personnel. Nevertheless you will need resources (probably RDT&E, procurement and O&M dollars across numerous fiscal years) so you will need to describe the effort in sufficient detail for some entity to be able to POM for the resources.
An appropriate lens through which to consider these ideas might be risk management. What are your framing assumptions and who are your stakeholders? What are the roles and responsibilities? What promises is the effort making and to whom? How will success of the effort be determined? What might occur that would prevent the program from fulfilling its promises (in terms of cost, schedule, performance) going forward. What should be done (if anything) to mitigate these risks?
The DOD Risk, Issue and Opportunity Management Guide is a good reference. https://www.acq.osd.mil/se/docs/2017-RIO.pdf
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