Ubuntu 22.04 LTS must record time stamps for audit records that can be mapped to Coordinated Universal Time (UTC).
If time stamps are not consistently applied and there is no common time reference, it is difficult to perform forensic analysis.
Time stamps generated by the operating system include date and time. Time is commonly expressed in UTC or local time with an offset from UTC.
How this relates to the STIG checklist: STIG vs SCAP benchmark.