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Maintaining Effective Control Over Employee Time and Attendance Reporting

GAO-01-186G Published: Dec 01, 2000. Publicly Released: Dec 01, 2000.
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Highlights

GAO has updated its guidance on controls over employee time and attendance activities to (1) provide agencies with the flexibility needed to streamline time and attendance reporting systems, (2) allow agencies to reduce their costs while maintaining adequate internal control, and (3) update the requirements on electronic signature control.

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Topics

Attendance recordsAuditing proceduresE-governmentInternal controlsPersonnel managementReporting requirementsPay periodElectronic signaturesPayroll recordsCivilian employees