She understands that her agency's mandate is not to discern the winner of the election, but to ascertain one and make resources in the event of a transition.
She understands there are constitutional processes that are there to determine the winner. Her agency's mission is to make funds available in the event of the transition. So that's what she is doing, no more no less.
This may be a way to remind the public of the role of the courts as arbiters of law rather than an agency or the media.