NPR Recommendations on T&A Data

AIMD-94-193R: Published: Sep 28, 1994. Publicly Released: Sep 28, 1994.

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GAO reviewed the National Performance Review's (NPR) efforts to eliminate sign-in and sign-out sheets, focusing on four employment situations in which time sheets would be eliminated for full-time employees. GAO noted that: (1) NPR recommends that payroll and other fiscal procedures be streamlined and reduced so that government operations can become more cost-efficient; (2) improvements to streamline management processes and reduce costs should be accompanied by adequate accountability controls; (3) although the use of exception basis reporting of time and attendance (T&A) is allowable in all four situations, management must ensure that effective controls are in place to ensure that accurate T&A data are recorded and employees are paid the proper amounts to which they are entitled; (4) using exception basis reporting of T&A would increase supervisor or timekeeper responsibility to be alert to employee activities; and (5) as staff are allowed more flexibility in choosing their work schedules, closer supervision and monitoring of timekeepers may be required to ensure accountability.

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