Currently, regular circulation tracks who checked in/out what.  Offline Circ does not track this information.  Instead, when offline circ info is uploaded, it is recorded as the person doing the upload.

I would suggest that offline circ require a quasi login - the Koha username should be asked for.  Obviously, there is no way to authenticate if Koha is down, but this would give us something.

Then, when the information is uploaded, Koha should confirm the id, and if it is an actual patron, show (and optionally confirm) that is the correct person.  If it can't confirm the staff member (keyed in wrong), we should have a pref that would either ask you if you want to proceed uploading, recording the staff member as you (the uploader), or display what was entered and select the staff member who you think was circing at the time.