I record all RACF commands in the ADMACCOUNT table in Compliance Manager.
We have noticed an almost 8/10 of a second difference between the time Compliance Manager records the RACF command and the time of the command in SMF.
Interestingly the Compliance Manager date/time stamp is earlier than the SMF date/stamp by almost 8/10 of a second.
The SMFWTM (SMF) fills in the time value SMFxTME. However this is the time since midnight.
The value in the Compliance Event Manager/Compliance Manager event records are STCK format.
ECA_R001_TOD_UTC DS XL8 UTC timestamp
ECA_R001_TOD_SYS DS XL8 Local timestamp
So they appear to be slightly different given the different format.