Title 6 T&A Data (IRS)

AIMD-96-3R: Published: Oct 11, 1995. Publicly Released: Oct 11, 1995.

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

Pursuant to an Internal Revenue Service (IRS) request, GAO provided information on certain time and attendance (T&A) requirements in the GAO Policy and Procedures Manual for Federal Agencies. GAO noted that: (1) the proposed recording of IRS employees' arrival and departure times is not necessary as long as adequate controls and supervisory reviews are in place; (2) IRS should retain supervisory review and approval of premium time, leave, and allowances charges to ensure data accuracy; (3) if IRS employees maintain their own T&A data, supervisors must closely monitor employees' attendance and recording of exceptions to preapproved work schedules; (4) proposed IRS guidance on employees' maintenance of leave documentation would adequately ensure that those documents are retained for review or audit; (5) the proposed IRS automated signature system should ensure that each electronic signature is unique and verifiable, and invalidate signatures when data changes occur; and (6) the automated signature generation and validation process should comply with National Institute of Standards and Technology standards for such systems.

Sep 6, 2017

May 18, 2017

May 17, 2017

Apr 27, 2017

Apr 26, 2017

Mar 8, 2017

Jan 31, 2017

Jan 27, 2017

Jan 9, 2017

Sep 13, 2016

Looking for more? Browse all our products here