However, in either case (material variance or no variance) each employee's T&amp;A record must be approved by the supervisor or comparable official.
Each employees T&A record must be approved by the supervisor or comparable official. 
mnli hypothesis: Each employees T&A record must be approved by the supervisor or comparable official.  premise: However, in either case (material variance or no variance) each employee's T&amp;A record must be approved by the supervisor or comparable official.