Management agrees that additional support was required to prepare a complete and accurate SEFA for the audit period. The need for assistance was largely due to the same staffing vacancy in the accounting department, which delayed the financial close process and limited internal capacity to compile and review federal expenditure information in a timely manner. To strengthen controls, management is formalizing SEFA preparation procedures, including earlier identification of federal awards, timely reconciliation of expenditures, and improved documentation of grant activity. Cross-training is being implemented to ensure coverage when key roles are vacant, and a second-level review process will be incorporated before the SEFA is finalized. Management anticipates that these measures will ensure accurate and timely SEFA preparation in future periods.