B-154185, JUL. 16, 1964

B-154185: Jul 16, 1964

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WE HAVE CONSIDERED CAREFULLY THE REQUEST CONTAINED IN YOUR DEPARTMENT'S LETTER AND THE REASONS ADVANCED IN SUPPORT OF THIS REQUEST. OUR OPINION IS THAT INSOFAR AS FRACTIONAL DAYS OF ABSENCES ARE CONCERNED THE RECORDING OF ACTUAL CLOCK HOURS SHOWING THE TIME OF BEGINNING AND ENDING OF SUCH ABSENCES IS ESSENTIAL INFORMATION SUPPORTING PAY ENTITLEMENT AND THAT IN SUCH CASES THE REQUIREMENT CONTAINED IN SECTION 3030.40 IS AN ESSENTIAL PART OF AN EFFECTIVE SYSTEM OF INTERNAL CONTROL. WHEN FRACTIONAL DAYS ARE NOT INVOLVED WE DO NOT CONSTRUE SECTION 3030.40 AS REQUIRING THE RECORDING OF ACTUAL CLOCK HOURS (TIME IN AND TIME OUT) OF REPORTING FOR DUTY AND COMPLETION OF DUTY ON REGULAR WORKDAYS WHEN THE AGENCY DOES NOT REQUIRE THIS INFORMATION FOR THE PREPARATION OF THE PAYROLL.

B-154185, JUL. 16, 1964

TO THE SECRETARY OF AGRICULTURE:

ON MAY 12, 1964, YOUR ADMINISTRATIVE ASSISTANT SECRETARY REQUESTED THAT THE AGRICULTURAL MARKETING SERVICE BE EXCEPTED FROM THE REQUIREMENTS CONTAINED IN 6 GAO MANUAL 3030.40, RELATING TO THE RECORDING OF CLOCK HOURS ON TIME AND ATTENDANCE REPORTS OR ON RELATED DOCUMENTS.

WE HAVE CONSIDERED CAREFULLY THE REQUEST CONTAINED IN YOUR DEPARTMENT'S LETTER AND THE REASONS ADVANCED IN SUPPORT OF THIS REQUEST. HOWEVER, OUR OPINION IS THAT INSOFAR AS FRACTIONAL DAYS OF ABSENCES ARE CONCERNED THE RECORDING OF ACTUAL CLOCK HOURS SHOWING THE TIME OF BEGINNING AND ENDING OF SUCH ABSENCES IS ESSENTIAL INFORMATION SUPPORTING PAY ENTITLEMENT AND THAT IN SUCH CASES THE REQUIREMENT CONTAINED IN SECTION 3030.40 IS AN ESSENTIAL PART OF AN EFFECTIVE SYSTEM OF INTERNAL CONTROL. THEREFORE, NO EXCEPTION TO SUCH REQUIREMENT WOULD BE WARRANTED IN THESE INSTANCES.

ON THE OTHER HAND, WHEN FRACTIONAL DAYS ARE NOT INVOLVED WE DO NOT CONSTRUE SECTION 3030.40 AS REQUIRING THE RECORDING OF ACTUAL CLOCK HOURS (TIME IN AND TIME OUT) OF REPORTING FOR DUTY AND COMPLETION OF DUTY ON REGULAR WORKDAYS WHEN THE AGENCY DOES NOT REQUIRE THIS INFORMATION FOR THE PREPARATION OF THE PAYROLL. HOWEVER, AS A MINIMUM REQUIREMENT, THE BEGINNING AND ENDING SCHEDULED WORK-HOURS OF A DAILY TOUR OF DUTY SHOULD BE SHOWN ON THE TIME AND ATTENDANCE REPORTS COVERING THE EMPLOYEES INVOLVED.