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Time Sheet Responsibilities for 

Employees and Supervisors 

 

The accuracy of time sheets are the responsibility of both the employee and the supervisor.  The employee and the supervisor should keep in mind that expenditures for payroll account for the majority of the University's operating budget.  As such, it is of the utmost importance that care be taken to ensure that time sheets are accurate.    

Employees

Employees can help to ensure the accuracy of their time sheets by practicing the following:

• Recording information on time sheets that reflect actual events 

  • Time sheets (with the exception of mark-sensed circles) should be completed in ink

  • Mark-sensed circles appearing on time sheets should be darkened in by pencil

  • Hours recorded in the squares immediately above the mark-sensed circles should be completed in ink  

• Not using white-out to correct errors on time sheets

• Not having access to time sheets after signing them 

• Signing his or her time sheet 

  • Time sheets should not be signed in pencil

  • Time sheets should not be signed before completion

  • Unless requested by Business Affairs - Payroll Section (e.g. for university closures), time sheets should not be signed prior to the end of the pay period

    • Non-faculty pay periods end on Sunday, not Friday

Supervisors

Supervisors can help to ensure the accuracy of the time sheets of their subordinates by practicing the following:

• Reviewing and re-calculating the information on time sheets to ensure that they reflect actual events

  • Compare leave taken and/or earned with notations made on calendars and/or copies of employee leave requests documents

    • The supervisor should have a basis other than his or her memory for ensuring that leave requested and taken is included on the subordinate's time sheet at the end of the pay period

  • Check mathematical computations for accuracy

  • Check for completeness of the time sheet

  • Check for the employee's signature on the time sheet

  • Check for the correct use of ink on the time sheet, i.e. used on all sections except the mark-sensed circles

  • Check for the correct use of pencils on the time sheet, i.e. only used to darken the mark-sensed circles  

• Ensuring that employees do not have access to time sheets after supervisory review and approval

• Stressing the importance of accurate, complete time sheets to employees 

• Signing the subordinate's time sheet

  • Time sheets should never be signed in pencil

• Never signing blank or incomplete time sheets 

General

Employees and/or supervisors who knowingly report inflated hours worked, deflated leave taken, and/or inflated leave earned are actions that may indicate violation of one or more of the following laws:

• Public Payroll Fraud (La. RS § 14:138)

• Filing of Maintaining False Public Records (La. RS § 14:133)

• Malfeasance in Office (La. RS § 14:134)

• Theft (La. RS § 14:67)

Supervisors should be aware that the above laws may apply to them, when they knowingly approve incorrect time sheets.  

Of course, the actual determination of any violations of the above laws is a decision made by the district attorney.

When inflated hours worked, deflated leave taken, and inflated leave earned occur at the University, more is at stake than the loss of monetary amounts.  Specifically, other employees' attitudes and work ethics can be negatively impacted, along with casting a shadow on the University's reputation.