[Recordkeeping Requirements]

Pursuant to a Federal Aviation Administration request (FAA), GAO considered the question of whether time and attendance (T&A) reports should be retained for more than 3 years to adjudicate claims, such as overtime under the Fair Labor Standards Act (FLSA), which are subject to the 6-year statute of limitations. A question was also raised as to whether claims beyond 3 years may be denied due to the absence of official records if such records are kept only 3 years. GAO held that, according to General Records Schedule 2, reports need not be kept more than 3 years except where claims have been filed, but that claims beyond 3 years may not be denied on the grounds that T&A reports are no longer available. GAO noted that, in the event of a claim filed after 3 years, pertinent payroll information may be available on other records which are retained for as long as 56 years. GAO suggested that, since the FLSA requires that the employer keep accurate records and that the employer will be liable if the employee meets his burden of proof, the Office of Personnel Management may wish to reconsider and impose a specific FLSA recordkeeping requirement on Federal agencies.