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Employment: Title 6--T&A Procedures

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Report Type Reports and Testimonies
Report Date July 28, 1993
Report No. AIMD-93-49R
Subject
Summary:

Pursuant to a Department of Defense (DOD) request, GAO reviewed a DOD field office's time and attendance (T&A) practices, focusing on whether the practices complied with GAO requirements. GAO found that: (1) the field office's T&A system uses exception reporting for variations in an employee's preapproved work schedule; (2) GAO requirements allow the field office to use exception reporting of employees' work schedules if adequate controls are in place to ensure the actual work hours are properly reported; (3) it is unclear if the field office maintains adequate controls to ensure that actual work hours are properly recorded; and (4) field office employees may be maintaining their own official T&A records, which is not acceptable under GAO requirements.

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