Backport commit 3abb3681b from Emacs

* lisp/org-macs.el (org-file-newer-than-p):
Don’t assume list-format timestamps, by using
org-time-convert-to-integer instead of doing it by hand.

Use org-time-convert-to-integer instead of by hand
3abb3681b57d7c8ca7fa808addb0a10b6b109cab
Paul Eggert
Wed Apr 27 00:30:25 2022 -0700

lisp/org-macs.el

@@ -257,15 +257,16 @@ ignored in this case."
 
 (defun org-file-newer-than-p (file time)
   "Non-nil if FILE is newer than TIME.
-FILE is a filename, as a string, TIME is a list of integers, as
+FILE is a filename, as a string, TIME is a Lisp time value, as
 returned by, e.g., `current-time'."
   (and (file-exists-p file)
        ;; Only compare times up to whole seconds as some file-systems
        ;; (e.g. HFS+) do not retain any finer granularity.  As
        ;; a consequence, make sure we return non-nil when the two
        ;; times are equal.
-       (not (time-less-p (cl-subseq (nth 5 (file-attributes file)) 0 2)
-			 (cl-subseq time 0 2)))))
+       (not (time-less-p (org-time-convert-to-integer
+			  (nth 5 (file-attributes file)))
+			 (org-time-convert-to-integer time)))))
 
 (defun org-compile-file (source process ext &optional err-msg log-buf spec)
   "Compile a SOURCE file using PROCESS.