Documentation due to flat draws and invoicing have prohibited the information and audit trail necessary for the preparation of the 2019 SEFA. In addition, processes and procedures are currently being established as a result of newly issued NSF corrective actions that have also identified deficiencies in the organization's ability establish proper invoicing guidelines to document and track federal award expenditures along with exclusions and unallowable costs for future preparation of this document. New management brought on board in 2023 lacked some key details of prior years to properly provide this document in the timeframe required by auditors. This will be rectified and new workforce and training strategies that address the knowledge deficiencies for 2 CFR Part 200 will help establish future processes and procedures and work the SEFA details into our operational accounting system so future construction of the SEFA is simplified and likelihood of errors reduced.