This excerpt taken from the GPS 10-K filed Mar 28, 2005.
WORK SCHEDULES AND TIME RECORDS
All time worked by non-exempt employeeswhether scheduled or unscheduled, overtime or straight time, authorized or unauthorizedmust always be recorded exactly as it occurred. Your supervisor will show you the procedure for recording time worked. Under no circumstances may you allow a fellow worker to complete your time records for you. You must keep record of time worked as required by law or policy in your country. You should also note all time that you dont work but for which you are still paid, and have your supervisor verify the time. If for any reason an entry must be changed, your supervisor must make the change, and you must initial it.