Is Workforce Time Accounting
Really Important?
By Sherry Evens, Evens Time, Inc.
What is the big deal about “time accounting”, aka “time and attendance”, or “timekeeping”? Isn’t that a
thing of the past – a “pre-digital” age business practice? After all, with today’s geo-stamping, virtual
offices, and global workforce, why worry about such triviality?
Let’s look at what a seemingly innocent 5 minutes a day equates to, either in the eyes of the employer,
OR in the eyes of the employee. This chart illustrates how an hourly rate and number of employees
adds up to dollars either paid out for no work, or in the case of the employee who, for instance, works
into a lunch hour or after hours without proper time accounting, loses in wages.
Hourly
Rate
$7.15
$7.50
$8.00
$8.50
$9.00
$9.50
$10.00
$10.50
$11.00
$11.50
5
10
25
Employees
Employees
Employees
$1,519.38
$1,593.75
$1,700.00
$1,806.25
$1,912.50
$2,018.75
$2,125.00
$2,231.25
$2,337.50
$2,443.75
$3,038.75
$3,187.50
$3,400.00
$3,612.50
$3,825.00
$4,037.50
$4,250.00
$4,462.50
$4,675.00
$4,887.50
$7,596.88
$7,968.75
$8,500.00
$9,031.25
$9,562.50
$10,093.75
$10,625.00
$11,156.25
$11,687.50
$12,218.75
The Fair Labor Standards Acts mandates specific requirements for employers. While extensive, we have
chosen just an excerpt here to show the critical items every employer must adhere to. Clearly, keeping
accurate records AND ARCHIVING THEM PROPERLY is the law!
What are the laws regarding my labor force? They are extensive, but here is an excerpt about archiving
requirements:
Department of Labor 29 CFR Part 516.
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What Records Are Required: Every covered employer must keep certain records for each nonexempt worker. The Act requires no particular form for the records, but does require that the
records include certain identifying information about the employee and data about the hours
worked and the wages earned. The law requires this information to be accurate. The following is
a listing of the basic records that an employer must maintain:
Employee's full name and social security number.
Address, including zip code.
Birth date, if younger than 19.
Sex and occupation.
Time and day of week when employee's workweek begins.
Hours worked each day.
Total hours worked each workweek.
Basis on which employee's wages are paid (e.g., "$9 per hour", "$440 a week", "piecework")
Regular hourly pay rate.
Total daily or weekly straight-time earnings.
Total overtime earnings for the workweek.
All additions to or deductions from the employee's wages.
Total wages paid each pay period.
Date of payment and the pay period covered by the payment.
How Long Should Records Be Retained: Each employer shall preserve for at least three years
payroll records, collective bargaining agreements, sales and purchase records. Records on which
wage computations are based should be retained for two years, i.e., time cards and piece work
tickets, wage rate tables, work and time schedules, and records of additions to or deductions
from wages. These records must be open for inspection by the Division's representatives, who
may ask the employer to make extensions, computations, or transcriptions. The records may be
kept at the place of employment or in a central records office.
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The Fair Labor Standards Acts mandates specific requirements for employers. While extensive,
we have chosen just an excerpt here to show the critical items every employer must adhere to.
(read highlighted text). Clearly, keeping accurate records AND ARCHIVING THEM PROPERLY is
the law!
How about that moving target named,
“The Affordable Care Act”?
Now for everyone’s subject du jour: the Affordable Care Act, or as it is affectionately known,
“Obamacare”. Any employer with more than 50 employees MUST provide healthcare coverage to their
staff members working 30 or more hours per week, beginning January 1 of next year.
As I’m sure you’ve heard, many employers are faced with re-arranging schedules, changing work
patterns, and even sadly having to let good employees go because they can’t afford to provide the
mandated coverage. But how will you know where your pylons are if you can’t accurately keep records
NOW?
Under the ACA, a portion of your workforce could be reclassified as full time employees for purposes of
the act. How will you determine which employees now qualify for benefits? And do you know the
projected costs?
Whether you decide to “play” or “pay,” there are costs
you will face:
Play — the average cost to provide healthcare is about $10,000 per employee per year
Pay — penalties for not providing coverage and/or “affordable” coverage range from $2,000 to $3,000
per employee
Ignoring the new ACA is not an option for employers; they must choose between providing
coverage for their qualifying staff, or pay the penalties for not providing it.
How will the government know if you’re in compliance or not? By providing reports, of course. And
how will you manage that? Manually combing through timecards or timesheets to see who and who
does not qualify? Even more labor intensive is the benefits administration that is the outcome of these
diagnostics.
How are you currently performing benefits
administration? Is employee information centralized,
and can you run reports across your entire organization?
Right now, could you produce the required documentation?
New Compliance Challenges
You must determine which employees are eligible for coverage, using the “look-back” period (a 3-12
month time frame to determine which part-time employees (PTEs) should be reclassified as full-time).
Organizations must then provide coverage for eligible employees for a minimum of the longer of 6
months or their look-back period.
How much labor will it take on your staff’s part to go through each team members’ current records to
accurately determine this eligibility?
Workforce management is MORE than just timekeeping, that is, adding up the hours between when an
employee starts and ends his or her workday. Proper workforce management involves forecasting
schedules to avoid overtime, managing schedules to minimize employee fatigue, and budgeting by
departments to improve the company’s bottom line, to name just a few factors.
Do your current systems give you the necessary visibility
to determine which employees are FT/PT? And once
determined, can you proactively manage your
workforce to obtain an optimal mix of full-time and
part-time employees?
Workforce management is MORE than just timekeeping, that is, adding up the hours between when an
employee starts and ends his or her workday. Proper workforce management involves forecasting
schedules to avoid overtime, managing schedules to minimize employee fatigue, and budgeting by
departments to improve the company’s bottom line, to name just a few factors.
Does the “Honor System” work?
“American workers are wasting more than twice the
time Human Resource managers expect.” -by: Dan
Malachowski, Salary.com
Let’s take a look at a joint study undertaken by AOL and Salary.com magazine. No one expects people to
work for 8 hours straight with absolutely not breaks or socialization. However, workers admitted in this
study to astoundingly wasting away over 2 hours during an 8 hour workday! This fact surprised even
those who conducted the study. Employees are wasting TWICE as much time as their employers expect.
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For many American workers today, time's a wastin' - literally. According to a new survey
by America Online and Salary.com, the average worker admits to frittering away 2.09
hours per 8-hour workday, not including lunch and scheduled break-time. As a matter of
practice, companies assume a certain amount of wasted time when determining
employee pay. However, the America Online / Salary.com survey indicates that employees
are wasting about twice as much time as their employers expect. Salary.com calculated
that employers spend $759 billion per year on salaries for which real work was expected,
but not actually performed.
• The biggest distraction for respondents? Personal Internet use. 44.7% of the more than
10,000 people polled cited web surfing as their #1 distraction at work. Socializing with
co-workers came in second at 23.4%.
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Conducting personal business,
"spacing out," running errands,
and making personal phone calls
were the other popular
time- wasting activities
in the workplace.
As you might expect, many activities claim workers’ “non-working time”, and also not surprisingly, the
biggest distraction is personal internet use.
Top Time-Wasting Activities (%)
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1 Surfing Internet (personal use) 44.7%
2 Socializing with co-workers 23.4%
3 Conducting personal business 6.8%
4 Spacing out 3.9%
5 Running errands off-premises 3.1%
6 Making personal phone calls 2.3%
7 Applying for other jobs 1.3%
8 Planning personal events 1.0%
9 Arriving late / Leaving early 1.0%
10 Other 12.5%
Top Time-Wasting Excuses (%)
Don't have enough work to do 33.2%
Underpaid for amount of work 23.4%
Co-workers distract me 14.7%
Not enough after-work time 12.0%
Other 16.7%
As mentioned previously, it is unrealistic to expect that NO time will be wasted by workers. Human
Resource professionals estimate just under 1 hour of “frittering time” per employee per 8 hour day;
however, they SUSPECT that in reality, employees actually waste a little over an hour and a half.
Imagine their surprise that in this study, employees admitted to over 2 hours of non-productive time!
Time Wasted During an 8 Hr. Workday
Assumed by HR
0.94 hours
Suspected by HR
1.60 hours
Admitted by Employees
2.09 hours
Who Wastes the Most Time At Work?
Men and women are about equal; however, the age of workers has an impact:
Year of Birth:
wasted per:
Time
1930-1949
0.50 hours
1950-1959
0.68 hours
1960-1969
1.19 hours
1970-1979
1980-1989
1.61 hours
1.95 hours
Generational differences were revealed in the study as well. Not surprisingly, older workers wasted
LESS time than younger workers. As you can see from the chart, the older the worker, the more diligent
the worker!
Top 5 Time-Wasting Industries
Job Category
Time Wasted per
Insurance
2.5 hours
Public Sector (non-education)
2.4 hours
Research and Development
2.3 hours
Education
Software and Internet
2.2 hours
2.2 hours
Now for the top five time-wasting states: to MY surprise, the Midwest was the worst! My home state
of Indiana andneighboring Kentucky claim two of the top five worst time wasting states! UGH!
Top 5 Time-Wasting States
State
Time Wasted
(Hours/day)
Salary Dollars Wasted
(Per year)
Missouri
3.2
28.1 billion
Indiana
2.8
25.1 billion
Kentucky
2.8
15.1 billion
Wisconsin
Nevada
2.8
2.7
23.8 billion
9.8 billion
Are Simple Handwritten Timesheets Sufficient?
The United States Department of Labor states that any timekeeping method is acceptable for record
keeping. Why invest in a “system”, or even a time clock? Aren’t handwritten timesheets OK?
Over 40 years ago, and independent study by Robert Half agencies identified 5 factors in showing why
handwriting, or manual timekeeping, was fraught with inaccuracies. The first factor was simply
unavoidable; we humans DO make mistakes once in awhile, no matter how seasoned we may be.
Here are the five most common payroll errors:
1.
Human Error
Errors in payroll calculation are inevitable with traditional timecards. The American Payroll Association
data shows an error rate of between 1 and 8% of total payroll in companies that use traditional
timecards.
2. Traditional Time Clock Errors
The time clock itself, is another source of inaccurate payroll data.
Traditional time clocks allow missed punches, duplicate punches,
and smudged, illegible timecards. With traditional timecards
and clocks, missed punches will not be caught until
the timecards are being manually tallied.
Then supervisors or managers
are required to supply
the missing information
based on their memory
of “who was at work, when.”
Even if a “timeclock” is used (a step up from handwritten timesheets), the timeclock methods can have
“gotcha’s”, as we shall see in a few slides when we cover various time clock methodologies.
3. Overpayment
According to the American Payroll Association, the average overpayment of work time (long lunches and
breaks, tardiness, early departures, etc.) is 10 minutes per day, per employee.
Who reports to payroll when they’ve been overpaid vs. when they’ve been underpaid? I think we all
know the answer to that! This slide shows a “close-up” of the earlier slide we saw. Look at what is paid
out to only 25 employees making $7.50 an hour in a year if only 10 minutes are unaccounted – almost
$8,000, Mr. Employer, for NOTHING!
4. Calculation Errors for Taxes, Insurance and Benefits
An employer’s federal tax liability can include: federal income tax, employee social security
withholding/contribution, Medicare withholding/contribution, Earned Income Credit (EIC), and
Unemployment taxes (FUTA). There are also state and local income taxes and state unemployment
insurance (SUI).
When disbursed, disability benefits are counted as taxable income for federal tax withholding, FICA and
FUTA.
Payroll isn’t just paying out dollars for work earned. Other business factors, such as unemployment
taxes and government taxes, are based upon your payroll figures. Don’t you want those to be as
accurate as possible?
Workers’ compensation - insurance for on-the-job injury is often overpaid by employers. Since the basis
of premiums is payroll, companies must ensure that the payroll being reported to the insurance
company is correct.
Vacation, sick time, tuition reimbursement, travel allowances, COBRAS, pensions, and other employee
benefits which depend on salary rate and/or accrual of hours can also affect the insurance premium rate
5. Inefficiency and Wasted Time
How much time does it take a bookkeeper to manually add up timecards and calculate pay, taxes, and
benefits? How much time is spent investigating and making corrections, answering employee questions
about alleged discrepancies and manually cutting checks to compensate for underpayment?
By now you’re saying, “OK, Sherry, you’ve convinced me! I NEED to do SOMETHING about my
timekeeping, but I don’t know where to start”! Let’s begin with the simplest timekeeping device, the
good ‘ol manual time clock. The next several slides will show representative images of the concepts,
and by no means will be exhaustive of all the many options available on the market today. This model is
a good example of a “side printer”.
“Side Printers” accept timecards that must be lined up under an indicator where the time and date
stamp will print. Manual or automatic printing is available.
Errors can occur by employees “overpunching” one stamp on top of another. These units are
mechanical, in that the stamp is made from individual metal wheels that rotate the month/date/time
format, so they can only be changed by wheel replacement.
Electromechanical side printers produce the same results on the timecard as the mechanical side
printers, but they offer more flexibility for the date and time stamp, i.e. changing one’s mind.
Electromechanical “side printers” have the advantage of changing formats, as they use dot matrix
internal printers. Switching between AM/PM and continental hours, choosing day, date, month, and
year is simply a programming function much like setting an alarm clock; however, they still have the
disadvantage of being able to “overstamp”.
Top Loading time card units eliminate the “overstamping” problem, as the print heads are programmed
to partially or fully move across and/or down the timecard each time the card is inserted. The
programming is only by linear dimension; it does not read optical characters, Hollertih encoding, or bar
codes. Think of a primitive “excel sheet”, where the timecard is segmented into cells. This type of card
is referred to as a “job costing” card, because workers insert the card in a slot at the top of the machine.
The internal print head will stamp the date and time in the first upper left cell, and then subsequent
punches are made in the next cell to the right as the printhead has been programmed to move a certain
number of inches so it will stamp in the next cell. The “semi-automatic” units march across the card
only; the fully automatic units will not only march ACROSS the card, but drop down to the next line to
begin printing a new line.
Totalizing time clocks total hours and produce some limited reports without
communicating to software, so they are “standalone” units. Barcoded or Hollerith encoded timecards
identify individual employees only during a specific pay period, so care must be taken to not assign a
duplicate numbered card to more than one employee.
The totalizing unit shown here, the MJR-8000, uses a “Hollerrith” (punch) style encoding. Some
totalizing units use barcoded cards. With either style, the unit recognizes the card by its encoding and
“posts” hours, totaling them, throughout the pay period. The one “gotcha” is that the timecards are
packaged in sections of 50, 100, or 250 cards, 2,000 cards to a box. Hence, there are duplicate numbers
in the box, so one must use the cards in order to avoid accidentally handing out two cards with the same
encoding to two different employees, because those two records would be merged to one, as the clock
only sees it as one record. This is only true during any given pay period; once a new pay period starts,
the numbering associated with the employee starts over as well.
This is a colorful and busy slide, isn’t it? But I believe it best illustrates the overall “system” from a
10,000 ft. view. The heart of the system is the software, in which YOUR unique pay rules and policies
are configured by a professional reseller like Evens Time. The software may reside on your server (“selfhosted”), an individual computer, OR “in the cloud”, meaning it resides at another site (usually the
manufacturer’s) and you access it through the Internet. If you have used AOL or another email service,
you have used “cloud services” – you don’t have the software installed in your home or business, but
with proper online credentials, you use, or “rent” the software application for a monthly fee. That is
how cloud-based, or “software-as-a-service (saas) are used as well. Your data is stored in a safe facility
remotely, but you OWN your data. Step #1 may be skipped, but let me explain why the author of this
diagram probably started with scheduling. Most workforce professionals want attendance information,
like tardies and unexcused absences, from their time and attendance system (it is a part of the name,
after all!). In order for an automated system to KNOW when a person’s tardy, it has to be
programmed with the scheduled time and then compare it with the ACTUAL time to know if that
employee is clocking in or out within the given parameters. If the transaction is indeed outside the
parameters, then the system will know to post that to the TARDY list. Schedules are then uploaded to
the host software (first yellow downward arrow). Data collection can be accomplished in many ways,
which will examine in detail shortly, but step #2 is the actual “logging in/out” of the system (that’s the
politically correct way to say, “clocking in/out”). Electronic clocks, smart or non-smart phones,
keyboards, and biometric devices are all options for logging in/out. The transactions are then uploaded
to the host software, either in “real time” or by a polling process, where the rules are applied and hours
totaled, and reports are generated. The hours data, after proper auditing, can then be exported to the
payroll software (Step #4), either “in-house” or to a third party. The data can also be exported to
Human Resource systems or other applications as well. If desired, management can enable employees
in Step #5 to see their own schedules, check their accrual balances, and even request time off.
If we move to a software-based system, what are the data
collection options?
Simple PIN or card swipe options
The “credential” is a card, fob, badge, or similar item that contains an “electronic key” (barcode,
magnetic stripe, proximity chip, etc.) that is identified by a man-readable number that represents the
encoding on the card. That number is mapped in the time and attendance software to the employee’s
permanent payroll ID number; therefore it does not necessarily, and in fact should NOT be the same
number for security reasons, and also in case of loss or damage. Cards can be re-used simply by remapping them to a different employee in the software. In the above example the reader is a horizontal
reader; vertical readers are probably more common. Credentials aren’t absolutely required; a PIN can
also be used in lieu of a credential.
RSI Handpunch
(hand geometry) –
Stores hand geometry
As an algorithm
(non-reproducible)
Biometric devices have become very popular because they prevent “buddy punching”. Employees can
tell each other PINs, or give their badges or fobs to a buddy to “clock them in”, but they cannot
duplicate their biometric features, of course! One of the most ubiquitous biometric units, used by
almost all time and attendance manufacturers’ software is the RSI brand “handpunch”. This photo
shows a lady placing her hand on the platen, digits placed between the posts, for logging in/out of the
system. It is important to note, for employees’ peace of mind, that the software stores the hand
geometry pattern as an algorithm; no reproducible image is possible. The handpunch readers can also
be fit with a credential reader in addition to reading the hand geometry.
Lumidigm reader above
reads the capillary
pattern under the skin
instead of the fingerprint
(a plus for older workers
or those whose prints
have eroded)
Fingerprint readers have not always enjoyed a great reputation, as they had read rates only in the lowto mid 90% as recently as 5 years ago. However, the technology has vastly improved to the point that
the read rates are about equal to the handpunch units (99%), depending of course, on the quality of the
reader. In the lower right above is an example of a “rugged” terminal with a protective hood over the
fingerprint reader. The upper left terminal example has the reader at the bottom center of the unit, but
it is not a fingerprint reader; it is a capillary pattern reader, so those individuals whose fingerprints have
been exposed to harsh environments, or have enjoyed many birthdays, needn’t worry about the lack of
a good “read”.
Fingerprint reader above
allows for multiple digits
to be enrolled
Would you like to skip terminals altogether? If your environment is conducive to “no clocks”, then you
certainly can! Above is an example of a “timesheet” entry, which uses the server time as the employee’s
“log in/out” time. In other words, he or she cannot type the time into the entry fields. The employee
simply clicks on the icon (the black arrow is pointing to “clock in”), and the time printed is the server
time. Other timesheet formats are available, depending on the brand of your system, that MAY allow
for bulk hours entries or project entries. Think of a law firm, for instance, in which a paralegal may
spend two hours on Project A, then 3 hours on Project B, etc. Obviously, certain types of worker
classifications would dictate which timesheet format would be appropriate for them.
Keyboard entry
Telephony and Smart Devices
Telephony and Smart devices are the latest and greatest data collection methods. Telephony allows
“non-smart” phones to simply call a preset local or 800 telephone number, and through the prompts,
“clock in”, change cost centers, etc. There is a small fee, usually a few cents, associated with each call.
This works well for mobile workers who don’t have smartphones. Those who DO have Smart devices,
however, can download an app on their phones or tablets and record worked time as in the example on
the right. Many of these apps offer the ability to request time off, check accrual balances, and schedules
as well.
Additional Modules
Profile Lockout features enable you to prevent unauthorized
clock use
How about some other helpful management tools? A Profile Lockout type feature will prevent
employees from logging on to, or out of, their shifts outside their predetermined parameters. EXAMPLE:
A factory shift starts at 7 AM, but some workers like to arrive about 6:15, clock in, and then get
breakfast in the company cafeteria before actually started to work at 7. Imagine the savings a company
could garner from controlling even just a few workers, who may make $20/hour, in just a few pay
periods!
Occurrence Ratings/Disciplinary modules automatically
alert you to those employees who cross your predetermined thresholds
So many organizations we talk to would love to have some sort of disciplinary policy, but quite frankly,
it’s too much hassle to monitor. Why not let the time and attendance system do it for you? It knows
when folks are coming and going, so just “tell” it (configure it!) what thresholds you want, and it will
keep track of those, point out when and who reaches the thresholds, and in many instances, can even
issue warning letters!
HR modules automate the recruiting, onboarding,
insurance, and retirement benefits administration
Some time and attendance systems have additional Human Resources modules, which may cover the
gamut of recruiting, applying online for a job, document uploading (I-9s, resumes), onboarding, and
employee handbooks and benefit plan comparisons! Whew! What a great help!
Cloud or self-hosted software?
Do you want to “rent” or “buy” your workforce
management system
– Buying upfront is a larger investment, but the
ongoing costs are minimal (software updates,
annual maintenance agreements for support)
–
Outright purchase of a workforce management system will be more initially, but unless you need
more employee capacity or software user licenses, your ongoing costs will only be maintenance
agreements on your hardware and/or software (usually these are optional). When operating
systems change and/or your WFM versions move forward, you will need to move forward with
them for a small fee (as opposed to a cloud-based system, where that is all done in the
background). Will your software users (managers and administrators) have access to your server
to get to the WFM application? If not, then you may want to consider a cloud-based system,
since the only requirement is access to the internet.
Cloud-based systems are “pay-as-you-go” and offer a
monthly payment based on active employees ONLY, and
the software is always up-to-date, since you are
“renting the application”
–
–
There is no hard and fast rule on whether you should get a self-hosted system or a cloud system.
Do you outsource your IT services, or is your IT staff stretched thin? Would you like to expense
your new workforce management system as an operational expense? Or is cash flow tight or
unpredictable, or does your workforce count vary significantly? These are all factors that lend
themselves to a cloud-based system, since after the initial startup costs, you pay per active
employee per month.
Okay, you may say, Sherry, this is all well and good, but I don’t believe in MY case the savings
would be that great. You don’t know my business, my employees, or our environment! Well,
let’s examine it on YOUR level. Above is an actual analysis we did for a prospect. We cover the
“path of a timecard”; everyone who touches that card gets recorded and the time they spend
touching the card. In this example, the total time spent per pay period on collected cards,
calculating them, and double-checking them totaled just over 6 hours for the entire process in one
pay period.
–
One Size Does Not Fit All!
Proposed Method of Timekeeping
(based on prep time PER EMPLOYEE RECORD)
No. of minutes per card
1. No paper timecards used - employees can use PIN to clock in and out
No. of employees
Extended Time
0
200
0
2. Calculations performed by system, based upon pre-configured rules set up by Evens
Time per your policies; however, some exceptions will occur (such as missing punches),
so Adrienne will have to deal with EXCEPTIONS ONLY (typically, not more than 10% of
employee base).
1.2
20
24
3. The software will automatically keep track of multiple overtime, so Penny can run a
report at will. If the payroll software can accept a properly formatted file, Penny will not
have to key in the data (it will be transferred automatically). However, Penny will want to
look at the Timecard Reports and Overtime Reports before authorizing the payroll file
transfer.
0.15
200
30
TOTAL TIME SPENT PER PAY PERIOD IN MINUTES
54
TOTAL TIME SPENT PER PAY PERIOD IN HOURS
0.9
Current Method of Timekeeping
(based on prep time PER EMPLOYEE RECORD)
1. Cards are pulled weekly from both locations (Hodson Commons and
the Grille) and laid on Adrienne's desk
No. of minutes per card
No. of employees
Extended Time
0.05
200
10
2. Adrienne calculates all cards
1.2
200
240
3. Penny double-checks (reviews), including creating "hot sheet" for overtime, and
keys into payroll software
0.6
200
120
TOTAL TIME SPENT PER PAY PERIOD IN MINUTES
TOTAL TIME SPENT PER PAY PERIOD IN HOURS
370
6.166666667
We then took each step and explained what could be automated in the system (automated does not
mean “unattended” . . . Someone still has to steer that car on cruise control!). Those same steps, when
automated were cut from 6 hours per pay period collectively to just under one hour. Imagine not only
the wage savings for those workers every pay period, but the time savings in the manual calculations!
A needs analysis of your workforce management where it
is and where you’d like to be is essential.
Remember: number of employees is NOT the critical
factor. Complexity of pay rules and company culture ARE
the most important factors!
With the proper solution in place, you, too, will be
proud to wear this shirt (and mean it!)
The author would like to recognize those companies whose products and logos were featured as examples in
this article: Robert Half Agencies, Salary.com Magazine, AOL, RSI, Inc., Qqest/Infinisource, Amano Cincinnati,
Identatronics, Acroprint, Time America, and SaaShr.com.