Is the employee responsible for preparing salaries sinful if these salaries include payments for employees who do not come to work and whose attendance is signed for them?

It has been previously explained that an employee signing on behalf of an absent colleague is a prohibited deception. Therefore, you must denounce what these individuals are doing and explain to them that it is a fraudulent act to consume public funds unjustly. If they do not respond, then you must report them to the authorities. Your silence regarding their actions without denouncing them is not permissible if you are able to bring about change without harm.