The campus agrees with the finding. To address this issue and prevent recurrence, Los Angeles Southwest College will implement the following corrective actions: 1. Policy Implementation and Alignment: Fully implement District time and effort policies at the College level, with clear guidance on documentation requirements for employees funded by multiple federal awards. 2. Standardized Procedures: Utilize the establish standardized procedures and templates for time and effort reporting, including defined timelines for completion, supervisory review, and record retention. 3. Training and Communication: Provide mandatory training for grant-funded employees, supervisors, and administrators on federal time and effort requirements and District procedures. 4. Oversight and Monitoring: Designate responsible administrators to monitor compliance, conduct periodic internal reviews, and ensure records are properly maintained and readily available in multiple platforms. Los Angeles Southwest College is committed to strengthening its internal controls, ensuring full compliance with federal and District requirements, and maintaining accurate and reliable documentation to support all federally funded activities. Personnel Responsible for Implementation: Dr. Tangelia Alfred. Position of Responsible Personnel: Vice President of Student Services Expected Date of Implementation: January 5, 2026