Is the employee in charge of penalties held responsible in cases of employees' tardiness or absence from work if he is restricted to the names he receives from gate security or direct managers, given his knowledge of existing favoritism and transgressions that he cannot include?

If the employee's job requires signing penalties for the names sent to him by the company gate security department or direct supervisors, then there is no blame on him for not signing penalties for those whose names have not reached him. The responsibility for this lies with whoever failed to report the names. He should strive to limit this corruption by advising the officials, and if they do not respond, he should inform the higher authorities in the company, as long as he does not fear harm.