We consider this finding to be addressed with the replacement of contract staff with new CUAHSI employees (as of September, 2023) with the skills, knowledge, and experience to support single audit preparation. CUAHSI had engaged with an external contract financial team that failed to complete necessary preparation for the required 2019 single audit, including the preparation of an accurate SEFA. Subsequent to year end of the audit period, CUAHSI replaced the contracted external finance team with two full-time CUAHSI employees and one part-time employee (these staff were hired in September and October of 2023). After this personnel change, CUAHSI was able to produce a SEFA (sent to the auditors via email December 4th, 2023) of which the auditor could render an opinion for the year ended 2019.