Which of the following is NOT an integration point with CATS for recording time?

The correct response is based on understanding the primary functions and integrations of the Cross-Application Time Sheet (CATS) within SAP. CATS is primarily used for recording and managing time-related data for employees and is closely integrated with various operational aspects of the organization.

The first three options—attendance/absence types, internal cost allocation, and services—are all components that utilize recorded time data. Attendance and absence types directly relate to how time is tracked and reported concerning employees' presence, while internal cost allocation refers to the distribution of recorded time to various cost centers or projects. Additionally, it is common to manage services through CATS by logging the time associated with service delivery.

In contrast, financial statement reporting is not a direct integration point with CATS. While the data recorded in CATS can ultimately influence financial reporting by providing data for labor costs and project expenses, it does not directly interact with financial statement reporting. Financial statements are generated based on financial accounting data rather than the management of time data per se. Therefore, it's accurate to identify financial statement reporting as not being an integration point with CATS for recording time.