USDA T&A System Controls: Recording Deviations From Preapproved Work Schedules

AIMD-99-282R Published: Sep 14, 1999. Publicly Released: Sep 14, 1999.
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GAO provided information on the internal control requirements in Title 6, "Pay, Leave, and Allowances," of GAO's Policy and Procedures Manual for Guidance of Federal Agencies, as they relate to the Department of Agriculture's Marketing and Regulatory Programs' staff time and attendance (T&A) records, focusing on: (1) if employees are required to sign for their arrival/departure time when recording deviations from their preapproved declared schedule; and (2) in lieu of signing in/out times for deviations to the preapproved work schedule, whether employees could use electronic mail (e-mail) or phone in their actual pay period schedule.

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