In terms of marketing interventions, the factories have signed a Memorandum of Understanding (MOU) with the Department of Basic Education to manufacture and deliver school furniture in the Eastern Cape, KwaZulu-Natal and the Free State Provinces. The Department of Labour are also discussing a project with the assistance of the Commissioner of the Compensation Fund that will see the SEF manufacturing hospital linen and uniforms for the public healthcare industry. Moreover, the Department of Labour are also working with the Public Employment Services (PES) to manufacture and provide fully equipped and functional resource centres to be piloted in the provinces of Mpumalanga, KwaZulu-Natal and North West. With regards to human resources, the SEF financial situation has led to a decrease in the number of people with disabilities employed by these factories from 3000 to 926. With the initiation of a project with the Department of Basic Education, the SEF will be able to employ and train more youth and people with disabilities. The presenter indicated that KPMG was contracted by National Treasury/Department of Labour to provide support in the development of a business case and transformation plan for Sheltered Employment Factories. The purpose of the contract was to: