Community Resource Center, Inc. acknowledges the finding and recommendation. Errors in the SEFA preparation were due to manual data entry and a lack of comprehensive training on Uniform Guidance requirements. Community Resource Center, Inc. is taking immediate steps to address these issues. Community Resource Center, Inc. will provide Uniform Guidance training to finance staff by June 2025, ensuring familiarity with SEFA requirements. A new data specialist, to be hired in 2024, will support accurate data collection and reporting. Community Resource Center, Inc. will implement a review process involving both internal staff and an external financial consultant to ensure the SEFA is complete and accurate before submission.