GAO’s Internal Control Standards provide the criteria  for federal agencies to follow in establishing internal control over their  operations, including T&A reporting. To do  this the agency should   have a well-defined organizational structure and flow of T&A  information with clearly written and communicated policies and  procedures setting forth the responsibilities of employees, timekeepers  (if applicable), supervisors, and others regarding recording, examining,  approving, and reporting on T&A information;  apply available technology and concepts to achieve efficient and  effective T&A system processes and controls in accordance with  applicable legal and other requirements, this guidance, associated risks,  and the environment in which the agency operates; and   review and test all aspects of the T&A systems’ processing procedures  and controls with sufficient scope, depth, and frequency to provide  reasonable assurance that key procedures and controls are effective in  meeting legal and other requirements, and that data integrity is  maintained. Several alternatives exist for recording changes to established schedules. Alternative Workplace Arrangements

Alternative workplace arrangements involve working at locations other  than the traditional government office. 2. 3. When deciding on an electronic signature system for T&A data, agencies  should identify and/or develop and document the criteria used in the  selection of the signature system and how the criteria and the selected  system comply with the GPEA definition of an electronic signature. Streamlining the Payment Process While Maintaining Effective Internal  Control. System Requirements for Managerial Cost Accounting Checklist.
What GAO Found

Technological advances and changes in workplace habits have increasingly affected the operating environment for time and attendance (T&A) reporting in recent years. Perhaps the most significant influence on changes to T&A reporting, however, is advancing technology and the accelerated adoption of automation driven largely by the need for increased efficiency, as promoted by the Government Paperwork Elimination Act (GPEA). Although focused on electronic systems that process information obtained from and provided to sources outside the government, GPEA encourages agencies to seek internal applications of paperless systems and use of electronic signatures. This document (1) provides agencies with the flexibility needed to streamline T&A reporting systems and reduce their costs while maintaining adequate internal control, (2) updates the requirements for electronic signature control, and (3) addresses the need for controls over alternative workplace arrangements.