About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

AIMD-94-193R 1 (1994-09-28)

handle is hein.gao/gaobackrc0001 and id is 1 raw text is: Lrz 25. United States GAO General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-258438 September 28, 1994 Mr. Michael Serlin National Performance Review 750 17th Street, N.W. Washington, D.C. 20006 Dear Mr. Serlin: This letter responds to your oral request for our views on specific applications that have been developed in response to the National Performance Review's (NPR) recommendation to eliminate sign-in and sign-out sheets (timesheets). You also asked that we discuss the use of the exception basis of recording payroll data as it relates to the General Accounting Office's (GAO) policies on time and attendance (T&A) processing. These policies appear in Title 6, Pay, Leave, and Allowances of GAO's Policies and Procedures Manual for Guidance of Federal Agencies. To make government operations less expensive and more efficient, the NPR has recommended, among other things, that payroll and other fiscal procedures be streamlined and reduced. We fully support the movement towards more efficient and less costly government. At the same time, we believe agencies have the responsibility to protect the government's interests. Improvements to streamline management processes and reduce costs should only be made within a framework of adequate controls providing reasonable assurance that payroll related transactions are properly authorized and sufficient records of these transactions are maintained. Your request identified four situations in which sign-in and sign-out sheets might be eliminated for full-time employees, as recommended by the NPR. In two of these situations, you also specified that the exception basis reporting of T&A data could be adopted. The four situations follow. 1. Eliminate sign-in and sign-out sheets when employees work regularly scheduled hours set by management, even though the agency may be allowed to implement alternative work schedules. GAO/AIMD-94-193R NPR Recommendations on T&A Data

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most