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Palm Beach County School District

March 30, 2011

Prepared By:

RSM McGladrey, Inc

Table of Contents
Transmittal Letter ........................................................................................................................................ 1 Executive Summary ............................................................................................................................... 2 - 6 Procedures and Results by Objective .................................................................................................. 7 - 23 Recommendations and Management Response ............................................................................... 24 - 27

Management Responses: From Mr. William Malone, Acting Superintendent, Palm Beach County School District From Dr. Art Johnson, Former Superintendent, Palm Beach County School District From Mr. Hernandez, Former District Employee Appendix A: Calendar regarding Mr. Hernandez during January through June 2010

March 30, 2011

Chairman, Board Members, and Audit Committee Palm Beach County School District 3300 Forest Hill Blvd. West Palm Beach, FL 33408 As requested by Palm Beach County School Board (District) and pursuant to our agreement dated January 20, 2011 (the Agreement), we performed various procedures related to the eight objectives outlined in the Agreement. During our initial meetings we were asked to expand the scope to include the retrieval of certain emails. Through our testing, we encountered a scope limitation related to the email retention function. We determined that the email population inherently is not complete. Therefore, this limited our ability to address objectives #1, #7 and #8. We have expanded further on this limitation in objective #5 and have included recommendations in the Executive Summary. We will be presenting this report to the Audit Committee. This report is organized into the following areas: Executive Summary This provides a summary of the results related to our audit. This presents the results of our performed by respective objective. procedures

Procedures and Results by Objective

Recommendations and Management Response

The objective for #6 includes identifying potential gaps and recommendations in procedures. We have included those in this section with management response.

We would like to thank all those involved in assisting us in this review. Respectfully Submitted,

Executive Summary

Executive Summary
The objectives of the services as determined by the School Board of Palm Beach County and its Audit Committee as outlined in the Agreement dated January 20, 2011 include the eight objectives noted below. Our audit approach consisted of three phases: Understanding the Objectives and Scope, Detailed Testing and Reporting. The specific procedures performed and relevant results of our testing are detailed in the Procedures and Results by Objective section. We have included a summary of results below.

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1

Objectives
Determine the intent, reason, and impact of any Temporary Duty Elsewhere (TDE) that had been altered. [Note: TDEs are required to be filled out and approved in order for any leave of absence time to be taken. Leave of absence time is defined in Policy 3.80 Leave of Absence as permission...for an employee to be absent from duty for specified periods of time. See detailed description and definitions of leave policy in Procedures and Results by Objectives Section of this report. ]

Results
We noted that the following 5 out of 11 TDE forms provided to us were manually modified to make changes pertaining to dates, hours and / or type of leave requested. We noted the TDEs were processed in PeopleSoft for the manual alterations. The original TDE form signed by the supervisor on 3/2/2010 was for Vacation from 2/18/2010 2/19/2010. Handwritten on the form was the additional Vacation request for 2/25/2010 2/26/2010. The original TDE form, signed by the supervisor on 3/9/2010, was for Personal leave for 3/4/2010 3/5/2010. Handwritten on the form was a change from Personal leave to Vacation. The original TDE form signed by the supervisor on 4/23/2010 was for Sick time for 4/20/2010 4/22/2010. Handwritten on the form was the additional Sick time request for 4/13/2010 4/14/2010. The original TDE form signed by the supervisor on 5/7/2010 was for Vacation from 4/28/2010 4/30/2010. Handwritten on the form was the additional Vacation request for 5/6/2010. The original TDE form signed by the supervisor on 5/20/2010 was for Personal leave for 5/18/2010- 5/19/2010. Handwritten on the form was a change from Personal leave to Vacation.

During our interview with Dr. Johnson, we reviewed the five original altered TDEs. Dr. Johnson stated he did not know the intent or reason beyond that which was indicated on the TDE, as detailed in the results above. In the course of our interviews with the administrative assistants who processed the TDEs and submitted them to the Superintendent for approval, they stated that they made the manual alterations to the originally submitted TDE only at the request of Mr. Hernandez or Mr. Hernandezs administrative assistant. These requests were received either by phone or email. Apparently the intent or reason for the TDE manual alterations was for clarification or correction as described above. We noted no financial impact related to these TDE manual alterations. 2

Executive Summary - continued


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2

Objectives
Determine if the employee benefits to Jeffrey Hernandez (District assigned vehicles, etc.) are properly captured and reported to the IRS. Assess if Mr. Hernandez complied with District Policy 2.28 School District Owned Vehicles in maintaining a vehicle utilization log.

Results
Per our testing, the employee benefits to Jeffrey Hernandez were properly captured and reported to the IRS.

Per the Follow-Up on Take-Home District Vehicles Audit report prepared by the Districts Internal Audit department and dated February 11, 2011, Mr. Hernandez did not comply with District Policy 2.28 School District Owned Vehicles in maintaining a vehicle utilization log. We made multiple requests of Memphis City Schools (MCS) to retrieve any documentation associated with Mr. Hernandezs consulting services; however, we have not received the requested documentation to date. We are therefore utilizing documentation provided by the District. This documentation includes invoices which provide dates, travel expense, and amounts for reimbursement. Dates of travel were specified in these invoices, and include documentation detail for various flight and hotel dates and costs, therefore we used this information to indicate the dates Mr. Hernandez worked at Memphis City Schools. Based on the comparison of all 11 TDEs and the Peoplesoft report, to the MCS documentation provided by the District, we noted the following violations of District Policy 3.80: Mr. Hernandez used sick time to work for MCS. These dates included April 13 14, 2010 and April 20 - 22, 2010. The invoice to MCS billed for flight and hotel travel expenses for these dates; however, receipts were not provided. Mr. Hernandez had not taken leave while he was in Memphis. These dates included: 1/19/2010 - We did not view an invoice for this date; however, we viewed a flight receipt for Mr. Hernandez to Memphis, and we also viewed a check stub from MCS that pays an invoice dated 1/19/2010 and pays the exact amount of the flight receipt. 4/27/2010 & 5/11/2010 - The invoice to MCS billed for flight and hotel travel expenses for these dates; however, receipts were not provided. The financial impact of Mr. Hernandez not taking leave while he was in Memphis these three days amounted to three days of his regular pay. 3

Determine if the leaves taken by Mr. Hernandez complied with the District Policy 3.80 Leave of Absence, specifically, working for Memphis Schools during sick leave days, and the recording of leave days based on TDE forms.

Executive Summary - continued


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5

Objectives
Determine if the Districts Record Retention guideline was adhered to (for employee access card and calendars).

Results
Based on our testing and inquiry, we noted the following: Email: We could not determine if there was a lack of compliance with the record retention policy due to the present email back-up system configuration and the fact that the email retention period varies based on record type Access Card: Based on discussions with Police Department Management and review of the Florida Department of State interpretation, the District appears compliant with the record retention policy regarding access activity logs. Calendars: Although the District is in compliance with its calendar retention policy of 1 year for Mr. Hernandezs calendar data, the District may not be in compliance for other employees that terminate because the identity management system automatically deletes employee accounts six months after termination.

Identify any potential gaps in policies or procedures and provide suggestions to prevent similar issues from happening again. Identify misconduct, if any, on the part of Mr. Hernandezs supervisor.

We have listed our recommendations regarding the Districts policies and procedures below in the Recommendations and Response section.

Throughout our testing and inquiries we noted no evidence of misconduct on the part of Mr. Hernandezs supervisor. Throughout our testing and inquiry we noted no evidence of misconduct made by current employees. In addition, we noted no errors other than those included in this report.

Identify misconduct or errors, if any, made by current employees.

Executive Summary - continued


Recommendation #1 Policy 3.80 Leave of Absence
Policy 3.80 Leave of Absence states that leave shall be officially granted in advance by the School Board and shall be used for purposes set forth in the leave application. The types of leave that are included in this requirement are personal leave, vacation, sick leave, and others which are listed in the policy. During our testing, we noted that for 10 of 11 TDEs we reviewed, the supervisors approval signatures were dated after the leave of absence was taken, which violates Policy 3.80 Leave of Absence. In addition to recommendation #2, we recommend that the automated leave request process require leave to be approved by the supervisor prior to the date the leave is to be taken. This will prevent late approvals and will help to ensure compliance with Policy 3.80. Furthermore, we recommend that the Policy specify which types of leave and under what circumstances that such leave is required to be approved before the leave is taken. For example, it is not practical to approve sick leave before it is taken, as an employee generally does not know in advance when he/she will use sick leave. Therefore, the Policy should specify the approval process for each type of leave as qualified for any special circumstances, as applicable.

Recommendation #2 Leave of Absence Request Process


The Districts current Leave Request processes and procedures are automated, but are not linked to the accounting system PeopleSoft. Furthermore, we noted that TDEs were altered manually and we also noted that for 2 of 11 TDEs we reviewed, the supervisor signed the TDE but he did not check the Approved or Not Approved box. These practices defeat the purpose of an electronic form, which is to prevent manual intervention and mitigate errors. We recommend that the District link the automated process to the accounting software PeopleSoft. We are aware that the District is taking steps to do so. This would reduce errors in the leave reporting process by eliminating manual modifications and reducing approval lag time. Further, the Districts TDE form uses terms for types of leave that do not match the terms as defined in the District Policy 3.80 Leave of Absence. For example, the TDE form lists Vacation as a leave option, but the policy uses the term Annual Leave. Until the process is fully automated, we recommend that the District update the TDE form to reflect the current version of Policy 3.80 Leave of Absence.

Recommendation #3 Vehicle Log Policy


The Districts Internal Audit Report Follow-Up on Take-Home District Vehicles Audit dated February 11, 2011 noted that Mr. Hernandez did not keep a vehicle log, as required by policy. We recommend that the District enforce Policy 2.28 School District Owned Vehicles requiring all users of District vehicles to maintain a vehicle utilization log.

Executive Summary - continued


Recommendation #4 Email Retention Policy
As set forth in District Record Retention Policy for Electronic Communications, there is no single retention period that applies to all electronic messages, including email since electronic messages or communications include records that relate to a variety of programs and activities. Rather, the required retention period is determined by the content, nature, and purpose of the records. The end user needs to know and apply the record retention policy based on the type of record and then retain it for the specified retention period for that type of record. Based on discussions with District IT Management, we understand that the District is migrating from its present email system to Google Mail. We recommend that in conjunction with this that the District consider configuring Google Mails back-up and retention settings such that the District would be in control of the retention compliance process. This would facilitate adherence to the Districts Electronic Communications and Calendar (Outlook) Retention Policies as well as the Florida Statute Retention requirements.

Recommendation #5 Calendar Retention Policy


In conjunction with our review of email retention procedures, we noted that the retention process for calendar records in Outlook is the same. However, the District Retention Policy for calendars specifies retention of one anniversary year. In the case of Mr. Hernandez, based upon our review of his Outlook calendar, we noted that IT Management prevented the Courion script from removing his Outlook account to preserve the network email and calendar. Although the District is in compliance with Jeffrey Hernandez calendar data, the District may not be in compliance for other employees that terminate because the Courion script automatically deletes employee accounts six months after termination. We understand that the District is migrating from its present email system to Google Mail. We recommend that in conjunction with this that the District consider configuring Google Mails back-up and retention settings such that the District would be in control of the retention compliance process. This would facilitate adherence to the Districts Electronic Communications and Calendar (Outlook) Retention Policies as well as the Florida Statute Retention requirements In the meantime, we recommend that the District evaluate extending the Outlook account retention to one year from the date of termination to maintain compliance with current retention policies.

Recommendation #6 Terminated Employees Hard Drives


Based on discussions with IT Management, no policy or procedure is in place to image terminated employees hard drives to capture all data files stored on the hard drive. We recommend that the District evaluate the cost benefit to implement a policy and/or procedure to image all terminated employees hard drives. At a minimum the District should consider implementing this policy for all senior management. This will preserve any email archived or stored on local hard drives and other records that should be retained to ensure the District is in compliance with the Districts record retention requirements.

Procedures and Results by Objective

Procedures and Results by Objective


Objective 1: Determine the intent, reason, and impact of any Temporary Duty Elsewhere (TDE) that appeared to have been altered. Procedures Results Summary
Internal Audit provided us a report generated from PeopleSoft of the leave of absence time taken by Mr. Hernandez during his employment at the District.

1. Obtain a report from the Districts accounting software of all leave of absence time taken by Mr. Hernandez. [Note: The forms we reviewed were called TDEs, or Temporary Duty Elsewhere. TDEs are required to be completed and approved in order for any leave of absence time to be taken. Leave of absence time is defined in Policy 3.80 Leave of Absence as permission...for an employee to be absent from duty for specified periods of time.] 2. Obtain all the original TDE's submitted and approved for Mr. Hernandez during his employment at the District. Review the original TDE's submitted and approved for Mr. Hernandez and document any alterations. Policy 3.80 includes the following: Sick Leave Sick leave claims shall be honored as submitted by the employee for personal illness, as well as illness or death of father, mother, brother, sister, husband, wife, child or other close relative, or member of the employees own household. A Superintendent of his/her designee may require a doctors statement of verification of illness. A false claim for sick leave shall be grounds for dismissal by School Board. An employee shall be allowed six days paid leave for personal reasons each year to be charged against accrued sick leave, provided that such leave shall not interfere with the school/department operation. Annual leave may be granted by the Superintendent or his/her designee upon the written request of the employee, with prior recommendation by the employees administrative superior. Leave without pay less than ten days is approved using the same process as other leave requests.

We noted that the following 5 out of 11 TDE forms were manually modified to make changes pertaining to dates, hours and / or type of leave requested. We noted the TDEs were processed in PeopleSoft for the manual alterations. The original TDE form signed by the supervisor on 3/2/2010 was for Vacation from 2/18/2010 through 2/19/2010. Handwritten on the form was the additional Vacation request for 2/25/2010 through 2/26/2010. The original TDE form, signed by the supervisor on 3/9/2010, was for Personal leave for 3/4/2010 through 3/5/2010. Handwritten on the form was a change from Personal leave to Vacation. The original TDE form signed by the supervisor on 4/23/2010 was for Sick time for 4/20/2010 through 4/22/2010. Handwritten on the form was the additional Sick time request for 4/13/2010 through 4/14/2010. The original TDE form signed by the supervisor on 5/7/2010 was for Vacation from 4/28/2010 through 4/30/2010. Handwritten on the form was the additional Vacation request for 5/6/2010. The original TDE form signed by the supervisor on 5/20/2010 was for use Personal leave for 5/18/10 through 5/19/10. Handwritten on the form was a change from Personal leave to Vacation.

Personal Leave

Annual/Vacation

Unpaid Leave

Apparently the intent or reason for the TDE alterations was for clarification or correction as documented above which relate to requests to change the type of leave or add leave. We noted no financial impact related to these TDE alterations. [See Objective 6 for recommendations regarding this policy and practice.]

Procedures and Results by Objective - continued


Objective 1: Determine the intent, reason, and impact of any Time Date Entry (TDE) that appeared to have been altered. continued Procedures Results Summary
We noted that all time taken by Mr. Hernandez, per the PeopleSoft report we were provided, had a corresponding submitted TDE; and Mr. Hernandez TDE had been input into Peoplesoft. We noted that the vacation time for 5/6/2010 had been approved on two TDE forms. We confirmed it had been booked only once in PeopleSoft by reconciling to the PeopleSoft report of Mr. Hernandezs time.

3. Reconcile the PeopleSoft report we obtained from Internal Audit which included all leave of absence time booked by Mr. Hernandez to the original TDEs submitted and approved for Mr. Hernandez to determine if all of the leave of absence time taken by Mr. Hernandez had a corresponding submitted and properly approved TDE.

[We noted exceptions during our reconciliation that do not pertain to this objective. Those errors / exceptions are detailed in Objectives 7 and 8.] 4. Discuss any alterations noted on Mr. Hernandezs original TDE forms with Dr. Johnson in order to determine intent and/or reason. Discuss these alterations with the Administrative Assistants in order to determine intent and/or reason. In the course of our interview with Dr. Johnson, we reviewed the five original altered TDEs. Dr. Johnson stated he did not know the intent or reason beyond that which was indicated on the TDE, as detailed in the results of procedure #2 above. In the course of our interviews with the administrative assistants who processed the TDEs and submitted them to the Superintendent for approval, they stated that they made the manual alterations to the originally submitted TDE only at the request of Mr. Hernandez or Mr. Hernandezs administrative assistant. These requests were received either by phone or email.

For requests for alterations made via email, we reviewed the applicable emails that supported the reason for the alterations. The original TDE form signed by the supervisor on 3/2/2010 was for Vacation from 2/18/2010 through 2/19/2010. Handwritten on the form was the additional Vacation request for 2/25/2010 through 2/26/2010. We viewed an email dated 2/25/2010 from Mr. Hernandez to his administrative assistant advising her that he would be taking Vacation on 2/25/2010 and 2/26/2010. The original TDE form, signed by the supervisor on 3/9/2010, was marked to use Personal leave for 3/4/2010 through 3/5/2010. Handwritten on the form was a change from Personal leave to Vacation. We did not view an email from Mr. Hernandez or his administrative assistant regarding these dates.

Procedures and Results by Objective - continued


Objective 1: Determine the intent, reason, and impact of any Time Date Entry (TDE) that appeared to have been altered. continued Procedures Results Summary
The original TDE form signed by the supervisor on 4/23/2010 was for Sick time for 4/20/2010 through 4/22/2010. Handwritten on the form was the additional Sick time request for 4/13/2010 through 4/14/2010. We did not view an email from Mr. Hernandez or his administrative assistant regarding these dates. The original TDE form signed by the supervisor on 5/7/2010 was for Vacation from 4/28/2010 through 4/30/2010. Handwritten on the form was the additional Vacation request for 5/6/2010. We did not view an email from Mr. Hernandez or his administrative assistant regarding these dates. The original TDE form signed by the supervisor on 5/20/2010 was marked to use Personal leave for 5/18/10- 5/19/10. Handwritten on the form was a change from Personal leave to Vacation. We did not view an email from Mr. Hernandez or his administrative assistant regarding these dates. Apparently the intent or reason for the TDE alterations was for clarification or correction as documented above and procedure 2 which relate to requests to change the type of leave or add leave. We noted no financial impact related to these TDE alterations. 5. Review emails to and from Mr. Hernandez and Dr. Johnson, as well as their respective administrative assistants, that were extracted from the system and filtered using various queries. Document any emails that may indicate the intent, reason, and impact of any alterations to TDEs. We viewed the emails that were extracted from the system and met the specified queries. No emails were noted during our review as indicating intent, reason, and impact of any alterations to TDEs, except as noted in procedure #4 above. [See Objectives 7-8 for more information on the email extraction process.]

Procedures and Results by Objective - continued


Objective 2: Determine if the employee benefits to Hernandez (District assigned vehicles, cellular phone, SunPass, etc.) are properly captured and reported to the IRS. Procedures Results Summary
We interviewed the Director of Accounting regarding the taxable employee benefits available to District employees. She indicated to us that there are only three benefits which need to be imputed into an employees W-2: vehicle usage, domestic partners portions of District-paid health insurance premiums, and unsubstantiated FSAs. Furthermore, the Director of Accounting stated that the only imputable benefit that pertained to Mr. Hernandez was the vehicle usage. Mr. Hernandezs District provided cellular phone and SunPass usage was considered listed property by the IRS and as such was not imputed to Mr. Hernandezs W-2 as a taxable benefit (Internal Revenue Code 280F). We walked through the process for reporting vehicle usage benefits on an employees W-2 with the Director of Accounting. We compared the Districts process to the guidance published by the IRS for reporting taxable vehicle usage benefits (IRS Publication 15-B).

6. Conduct interviews with Process Owners to discuss the process in which Accounting Department captures and reports Mr. Hernandezs employee taxable benefits to the IRS on the employees W-2s.

7. Obtain Mr. Hernandezs W-2 for 2009 and 2010 and other relevant documentation to test the Districts accounting process for capturing and reporting his District vehicle usage benefits. Identify and document any employee benefits not properly captured and reported to IRS.

We obtained the imputed income calculation prepared by the District for Mr. Hernandez, and tested it for accuracy and conformance with IRS regulations. We also traced it to his W-2 and confirmed that the amount was properly included in his W-2 wages. Mr. Hernandezs vehicle usage benefits were properly calculated and reported on his W-2s for 2009 and 2010.

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Procedures and Results by Objective - continued


Objective 3: Assess if Hernandez complied with District Policy in maintaining the vehicle log and documents. Procedures Results Summary
The District Auditors report dated February 11, 2011 noted that (1) Vehicle logs were not maintained by Mr. Hernandez, and (2) An estimated 99% of the mileage usage of the car given to Mr. Hernandez was for staff commuting.

1. Review the internal audit report prepared by the District Auditor titled Follow-Up on Take-Home District Vehicles Audit and dated February 11, 2011.

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Procedures and Results by Objective - continued


Objective 4: Determine if the leaves taken by Hernandez complied with Districts Leave Policies, specifically, working for Memphis Schools during sick leave days, the recording of leave days based on TDE. Procedures Results Summary
We made multiple requests of Memphis City Schools to retrieve any documentation associated with Mr. Hernandezs consulting services; however, we have not received the requested documentation to date. We are therefore utilizing documentation provided by the District. This documentation includes invoices which provide dates, travel expense, and amount for reimbursement. Dates of travel were specified in the invoices, and some documentation detailed flight and hotel, therefore we used this information to indicate the dates Mr. Hernandez worked at Memphis City Schools.

1. Obtain any documentation, including, but not limited to Mr. Hernandezs invoices and any expense reports sent to Memphis City Schools for his consulting services that indicates the days Mr. Hernandez worked at Memphis City Schools.

2. Identify and categorize the days Mr. Hernandez had taken leave based on the PeopleSoft report. Compare this to the days he worked in Memphis as per the documentation received from the District, and document results. 3. As noted in Objective 1, reconcile the PeopleSoft report we obtained from Internal Audit which included all leave of absence time booked by Mr. Hernandez to the original TDEs submitted and approved for Mr. Hernandez to determine if all of the leave of absence time taken by Mr. Hernandez had a corresponding submitted and properly approved TDE.

We created a color-coded calendar which is included as Appendix A to provide a comprehensive reconciliation between PeopleSoft and the Memphis documentation provided by the District.

We noted that all time taken by Mr. Hernandez, per the PeopleSoft report we were provided, had a corresponding submitted TDE; and his TDE had been input into PeopleSoft. We noted that the Vacation time for 5/6/2010 had been approved on two TDE forms. We confirmed it had been booked only once in PeopleSoft by reconciling to the PeopleSoft report of Mr. Hernandezs time.

[We noted exceptions during our reconciliation that do not pertain to this objective. Those errors / exceptions are detailed in Objectives 7 and 8.] 4. Review District Leave Policy and document any noncompliance with District Policies for leave taken by Mr. Hernandez. Based on the comparison performed in step 3 above, Mr. Hernandez used sick time to work for Memphis City Schools (MCS) which violated Policy 3.80 Leave of Absence. These dates included April 13-14, 2010 and April 20-22, 2010. The invoice to MCS billed for flight and hotel travel expenses for these dates; however, receipts were not provided. This had no financial impact on Palm Beach County School District.

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Procedures and Results by Objective - continued


Objective 4: Determine if the leaves taken by Hernandez complied with Districts Leave Policies, specifically, working for Memphis Schools during sick leave days, the recording of leave days based on TDE. - continued Procedures Results Summary
Per the PeopleSoft report and review of the TDEs, Mr. Hernandez had not taken leave while he was in Memphis which violates Policy 3.80 Leave of Absence. These dates included: 1/19/2010 - We viewed a flight receipt for Mr. Hernandez to Memphis dated 1/19/2010, and we also viewed a check stub from MCS that matched the exact amount of the flight receipt. 4/27/2010 & 5/11/2010 - The invoice to MCS billed for flight and hotel travel expenses for these dates; however, receipts were not provided. The financial impact of Mr. Hernandez not taking leave while he was in Memphis these three days amounted to three days of his regular pay. 5. Review sick and leave time accruals to ensure Mr. Hernandez accrued these benefits properly. Based on our testing, Mr. Hernandezs benefits have been accrued properly and in accordance with policy.

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Objective 5: Determine if the Districts Record Retention guideline was adhered to (for employee access card and calendars). Procedures Results Summary
We inquired of the Districts Chief Information Officer, and the Director of IT Infrastructure and Security who indicated that MS Exchange policies are configured to only retain network email that has not been permanently deleted. MS Exchange policies will retain permanently deleted email for four days. Any email moved to a personal or archive folder will be removed from the network email account. Currently, the Districts retention configuration is to perform a full backup of the MS Exchange servers weekly (Saturdays) and incremental backups daily (Sunday - Friday). The weekly and incremental backup use 30 tapes in a rotation and are then reused which provides about 30 days of network email to recover if there is failure.

1. Inquire of the Districts Chief Information Officer and Director of IT Infrastructure and Security how the MS Exchange system retains network email.

2. Inquire of the Districts Team Lead for Domains and Exchange how the back-up process is designed. 3. Perform system queries with the Districts MS Exchange Administrators to validate the MS Exchange system's configuration relating to email retention. 4. Perform system queries with the Districts Team Lead for Domains and Exchange to validate the Tivoli Storage Management system's configuration relating to email backup.

We inquired of the Districts Team Lead for Domains and Exchange, who corroborated that MS Exchange and Tivoli Storage Manager, is designed to back-up the MS Exchange servers for 30 days. We performed system queries and noted that all email in the network account will be retained except for permanently deleted email over four days. Additionally, the network account will stop receiving email when the account is at or over 135,000 KB. We performed system queries with the Districts Team Lead for Domains and Exhanges in order to obtain the Tivoli's configurations for email back-up system. This confirmed the 30 day back-up settings.

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Objective 5: Determine if the Districts Record Retention guideline was adhered to (for employee access card and calendars). continued Procedures Results Summary
We obtained and inspected the Districts email retention policy from the following website link and noted the following: http://www.palmbeachschools.org/records/RecordsRetention.asp As set forth in District Record Retention Policy for Electronic Communications, there is no single retention period that applies to all electronic messages, including email since electronic messages or communications include records that relate to a variety of programs and activities. Rather, the required retention period is determined by the content, nature, and purpose of the records. The end user needs to know and apply the record retention policy based on the type of record and then retain it for the specified retention period for that type of record. For instance, if the email relates to budget records then it has to be retained for the period specified for budget records. If the email is just a communication reminder to meet for lunch, this activity would fall under transitory and could be disposed when the employee determines the record is no longer relevant or obsolete. This retention policy for emails is consistent with the retention for records in any other format that document the same program function or activity. Further, an employee could retain the email and place in the appropriate file and then delete the record. The policy does not state that it has to be retained electronically but just retained; thus it may be retained in a printed format.

5. Obtain and inspect the Districts Electronic Communications Retention policy (that includes email) to validate the system configuration complies with the policy. There is no single retention period that applies to all electronic messages or communications, whether they are sent by email, instant messaging, text messaging (such as SMS, Blackberry PIN, etc), multimedia messaging (such as MMS), chat messaging, social networking (such as Facebook, Twitter, etc.), or any other current or future electronic messaging technology or device. Retention periods are determined by the content, nature, and purpose of records, and are set based on their legal, fiscal, administrative, and historical values, regardless of the format in which they reside or the method by which they are transmitted. The retention of any particular electronic message will generally be the same as the retention for records in any other format that document the same program function or activity.

Based on the above two scenarios, we cannot conclude that all emails were retained for the applicable required retention period. The District has designed their Courion Identity Management System to automatically deactivate terminated employees Active Directory account to prevent network access to terminated employees. Additionally, Courion runs a script to remove terminated employees MS Outlook account six months after the termination date permanently deleting the employees email and calendar information. Based on discussions with IT Management, no policy or procedure is in place to image terminated employees hard drives to preserve email archived or stored on local hard drives to ensure the District is in compliance with the record retention requirements. 15

Procedures and Results by Objective - continued


Objective 5: Determine if the Districts Record Retention guideline was adhered to (for employee access card and calendars). continued Procedures Results Summary
We inquired of the Districts Police Department Management regarding the Access Control Records retention process related to the termination of Mr. Hernandez. In fulfilling the first public request for records regarding Mr. Hernandez, the District discovered that its procedures to remove terminated employees security badge access in the AMAG security system was to delete the employees profile. Deleting the employees profile resulted in deleting the record/history stored in the profile. Knowing that the policy dictated this record/history be retained, the District was able to recover Mr. Hernandezs history. Additionally, the District changed their procedures for removing access to terminated employees by deactivating the employee within AMAG. Deactivating the employee will immediate deactivate the security cards access as well as preserve the history of the employee. Currently, AMAG is configured to keep one year of access history detailing where and when a user accessed a secure area as well as if an employee The Police tried to access an area not authorized by the badge. Department Management also noted that Mr. Hernandez worked at a school that did not utilize security cards to control access to the building and his recovered log had no activity. We inspected a Florida Department of State email interpreting access audit logs detailing employee arrival and departure activity falls under the GS1SL Item #54 Visitor/Entry Logs retention schedule. This required only a 30 day retention period. The 100 days of retained user access history noted above complies with this policy. Based on discussions with Police Department Management and review of the Florida Department of State interpretation, the District appears compliant with the record retention policy regarding access activity logs.

6. Obtain and inspect the Districts Access Control Records Retention Policy to determine if the policy was adhered to for Mr. Hernandez. This record series consists of records pertaining to employee or contractor access to a facility or resource (e.g., office building, secure office area, parking facility, computer network) including, but not limited to, arrival/departure data, key assignment records, identification badge records, parking assignment records, network account and permission records, etc. .

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Objective 6: Identify policies or procedures to prevent similar issues from happening again. Procedures Results Summary
In conjunction with our review of email retention procedures detailed above, we noted that the retention process for calendar records in Outlook is the same. However, the District Retention Policy for calendars specifies retention of one anniversary year. In the case of Mr. Hernandez, based upon our review of his Outlook calendar, we noted that IT Management prevented the Courion script to remove Outlook accounts from deleting his account to preserve the network email and calendar. Although the District is in compliance with the Retention Policy regarding Jeffrey Hernandez calendar data, the District may not be in compliance for other terminated employees because the Courion script automatically deletes employee accounts six months after termination.

7. Obtain and inspect Employee Calendar Retention Policy to determine if the policy was adhered to for Mr. Hernandez. This record series consists of calendars, appointment books, planners, or other records showing official daily appointments and meetings. The series might also include lists of prioritized daily tasks, background materials, issues for discussion, and speaking points or remarks

Review the following related rules and District policies in conjunction with our procedures performed for objectives 1-6, 7-8: Policy 2.28 School District owned Vehicles Policy 3.02 Code of Ethics Policy 3.20 Resignation and Termination of Employment Policy 3.29 Acceptable use of Technology by Employees Policy 3.80 Leave of Absence School Districts Record Retention Schedule Florida Statutes, 1012.61 Sick Leave, 1012.65 Terminal Pay for Accrued Vacation Leave, and 1012.68 Records of Absences IRS Publication 15-B

We reviewed the related rules and District policies, and took them into consideration in the course of our procedures related to objectives 1-5, 7-8. We have enumerated various recommendations included in the Recommendations and Management Response section that relate to policies and procedures that may help to prevent similar issues from happening again.

17

Procedures and Results by Objective - continued


Objectives 7 & 8 Identify misconducts, if any, on the part of the employees supervisor and identify misconducts or errors, if any, made by current employees. Procedures Results Summary
Through our interviews, review of documents and files provided by the School District, and review of the School Board policy and related rules, we noted no misconduct on the part of the employees supervisor and no misconduct made by current employees. In addition, we noted no errors other than those included in this report.

1. Conduct interviews with relevant parties including the Superintendent, District Auditor, Chief Information Officer, Chief Counsel, Audit Committee Chair, Chief of Police, Administrative Assistants to the Superintendent and Mr. Hernandez, the Chief Operating Officer, the Chief Financial Officer, and certain other District management, staff and the stakeholders / parents. 2. Inquire of the Districts MS Exchange Administrators how the email archiving rules are established in MS Exchange.

We inquired of the Director of IT Infrastructure and Security, the IT Security Specialist, the MS Exchange Administrator, the MS Exchange Administrator, and the Team Lead for Domains and Exchange, who noted the following: Jeffrey Hernandez email account was shut down on July 2, 2010. Currion will delete an active directory account after 6 months; however, the IT department stopped the process to preserve the information. Mr. Hernandez had several MS Exchange Administrators during his employment with the school district. Computer images are not taken of employee's computers upon termination that would preserve emails or documents. Mr. Hernandez's computer was repurposed meaning that the IT Department installed new software although it had not been reissued to another user.

18

Procedures and Results by Objective - continued


Objectives 7 & 8 Identify misconducts, if any, on the part of the employees supervisor and identify misconducts or errors, if any, made by current employees. - continued Procedures Results Summary
We performed system queries with the Districts Exchange Administrators and Team Lead for Domains and Exchange to validate network access to Jeffrey Hernandez has been disabled and to identify users with access to Jeffrey Hernandez's network email account and noted the following: Network access for Jeffrey Hernandez was disabled on July 2, 2010. We noted that there were three delegates with permitted access to Mr. Hernandez's email account granting them access to his account. During the interview process with District IT Management, one District Administrative Assistant was identified to have access to Mr. Hernandezs Outlook account. However, the Administrative Assistant was not listed as a delegate but had read and write permissions granted in Mr. Hernandezs account. This indicates that the Administrative Assistant had access to Mr. Hernandez's email account at one point in time. Two other Administrative Assistants were listed as delegates to Mr. Hernandezs account but had not been granted any permissions to read or write within Mr. Hernandezs Outlook account. Based on the delegate access at the time of review, we cannot determine whether the two Administrative Assistants had access to Mr. Hernandez's email at any time. Mr. Hernandezs primary administrative assistant had full access rights to read and create Mr. Hernandez's email.

3. Perform system queries with the Districts Exchange Administrators and Team Lead for Domains and Exchange to validate network access to Jeffrey Hernandez has been disabled and to identify users with access to Jeffrey Hernandez's network email account.

19

Procedures and Results by Objective - continued


Objectives 7 & 8 Identify misconducts, if any, on the part of the employees supervisor and identify misconducts or errors, if any, made by current employees. - continued Procedures Results Summary
We performed system queries with the Districts Exchange Administrators and Team Lead for Domains and Exchange to identify users with access to Dr. Johnson's network email account and noted the following: There were two email accounts for Dr. Johnson: A non-published email account and a Blackberry account. His primary email account was a nonpublished account managed by his executive assistant. His executive assistant logged into this account and received Dr. Johnson's email. The other email account was for a Blackberry PDA email account established in the summer of 2010 to view emails while on vacation. Executive assistant was the delegate with permitted access to Dr. Johnson's email account. No permissions were granted to her. Through discussions with the IT Team, Dr. Johnsons executive assistant had Dr. Johnson's email account and signed into it directly eliminating the need for delegate permissions.

4. Perform system queries with the Districts Exchange Administrators and Team Lead for Domains and Exchange to identify users with access to Dr. Johnson's network email account.

5. Perform system queries with the Districts Exchange Administrators and Team Lead for Domains and Exchange to identify the user defined archiving settings for Dr. Johnson, Mr. Jeffrey Hernandez, Joyce Beninati (Dr. Johnson Executive Assistant) and Kristina Doctor (Mr. Hernandez Administrative Assistant).

We performed system queries with the Districts Exchange Administrators and Team Lead for Domains and Exchange to identify the user defined archiving settings for Dr. Johnson, Jeffrey Hernandez, Dr. Johnsons executive assistant and Mr. Hernandezs administrative assistant and noted the following: Jeffrey Hernandez's computer was repurposed so the Auto Archiving rules were not detailed. The system is configured to run auto archive every 14 days to archive email older than 6 months. However, each email account is configured to prompt before auto archiving allowing the user to prevent email from archiving. If users select the option to auto archive when prompted then email older than 6 months would be stored on their computer's hard drive. Additionally, users can set up offline personal email folders rather than the archiving functionality.

20

Procedures and Results by Objective - continued


Objectives 7 & 8 Identify misconducts, if any, on the part of the employees supervisor and identify misconducts or errors, if any, made by current employees. - continued Procedures Results Summary
We inspected the Districts Police Department report detailing the procedures performed by the Police Department to collect and review employee's data and noted the following: The Investigative Officer filed a Non-Criminal Personnel Investigation report on January 11, 2011 outlining his procedures of determining the personnel that may have had access to Mr. Jeffrey Hernandez's computer and network email account as well as how he collected the computer images of each identified non-IT person. The Districts Network Administrators have access to all employees email accounts as part of their normal day to day activities and were excluded from the population. The Investigative Officer noted that there was a gap in email beginning in January 2010 but could not conclude whether any employee misconduct occurred. Throughout our testing and inquiries, we did not identify any misconduct or errors, other than those outlined in this report, on the part of the employees supervisor or by any current employees.

6. Inspect the Districts Police Department report detailing the procedures performed by the Police Department to collect and review employee's data.

21

Procedures and Results by Objective - continued


Objectives 7 & 8 Identify misconducts, if any, on the part of the employees supervisor and identify misconducts or errors, if any, made by current employees. - continued Procedures Results Summary
Archived: We obtained images of harddrives of all computers (8) used by the parties in interest, including the laptop and desktop computers used by Mr. Hernandez and the computer used by Dr. Johnson We located all electronic mail files (Outlook, Outlook Express, Lotus Notes, Netscape, Yahoo, and Hotmail) and extracted all emails in these files. The extracted emails were queried to select all emails that were sent between 12/1/2009 and 7/1/2010, and that contained any of the various key words and phrases we designated as relevant to our objectives.

7. Obtain archived and network emails to and from Mr. Hernandez and Dr. Johnson, as well as their respective administrative assistants.

Network: We performed system queries with the Exchange Administrator, the Exchange Administrator and the Team Lead for Domains and Exchange, to collect the network email for Dr. Johnson's Blackberry account, Dr. Johnson's non-published Superintendent account, Jeffrey Hernandez's account, Mr. Hernandezs administrative assistant account and Dr. Johnsons executive assistants account. We observed the Exchange Administrators access each network email account and save the contents as a PST file onto USB Drive provided by RSM McGladrey. We conducted an analysis on the email by opening the PST files in MS Outlook on a McGladrey employee computer and searching the email files using the following criteria: - Messages sent or received between December 1, 2009, and July 1, 2010, and Messages containing particular keywords or phrases.

22

Procedures and Results by Objective - continued


Objectives 7 & 8 Identify misconducts, if any, on the part of the employees supervisor and identify misconducts or errors, if any, made by current employees. - continued Procedures Results Summary
We reviewed the emails obtained from the queries noted in procedure 7. We did not identify any misconduct on the part of the employees supervisor or by any current employees. For 2 of 11 TDEs we reviewed, the supervisor properly signed the TDE; however, the Approved box was not checked.

8. Review archived and network emails obtained in procedure 7 and document any potential misconduct by Dr. Johnson.

23

Recommendations and Management Response

Recommendations and Management Response


Recommendation #1 Policy 3.80 Leave of Absence
Policy 3.80 Leave of Absence states that leave shall be officially granted in advance by the School Board and shall be used for purposes set forth in the leave application. The types of leave that are included in this requirement are personal leave, vacation, sick leave, and others which are listed in the policy. During our testing, we noted that for 10 of 11 TDEs we reviewed, the supervisors approval signatures were dated after the leave of absence was taken, which violates Policy 3.80 Leave of Absence. We recommend that the automated leave request process require leave to be approved by the supervisor prior to the date the leave is to be taken. This will prevent late approvals and will help to ensure compliance with Policy 3.80. Furthermore, we recommend that the Policy specify which types of leave and under what circumstances that such leave is required to be approved before the leave is taken. For example, it is not practical to approve sick leave before it is taken, as an employee generally does not know in advance when they will use sick leave. Therefore, the Policy should specify the approval process for each type of leave as qualified for any special circumstances, as applicable.

Management Response
Policy 3.80 Leave of Absence specifies that leave shall be officially granted in advance although leave for sickness or other emergencies may be deemed to be granted in advance if prompt report is made to the proper authority. The policy does not specify that approval must be in writing. Management agrees that the policy needs to be clarified. Based on inherent limitations management has determined it is best to revise the policy to require written/electronic approval be timely or as the policy states, promptly. Based on the findings within this report, it appears that Mr. Hernandez received pay for three days he was not at work or on approved leave. Management intends to request Mr. Hernandez to either reimburse the district $1,709.50 to recover the net pay associated with these days or substantiate that he worked for the School District of Palm Beach County on these dates (Jan. 19, 2010, April 27, 2010 & May 11, 2010). The report also indicates that Mr. Hernandez utilized sick leave in order to work for Memphis City Schools on five dates (April 13-14, April 20-22, 2010). Management agrees this constitutes a violation of District Policy 3.80. However, there is no financial impact as Mr. Hernandez would have been paid out upon termination for any remaining leave balances.

24

Recommendations and Management Response


Recommendation #2 Leave of Absence Request Process
The Districts current Leave Request processes and procedures are automated, but are not linked to the accounting system PeopleSoft. Furthermore, we noted that TDEs were altered manually and we also noted that for 2 of 11 TDEs we reviewed, the supervisor signed the TDE but he did not check the Approved or Not Approved box. These things defeat the purpose of an electronic form, which is to circumvent manual intervention and mitigate errors. We recommend that the District link the automated process to the accounting software PeopleSoft. We are aware that the District is taking steps to do so. This would reduce errors in the leave reporting process by eliminating manual modifications and reducing approval lag time. Further, the Districts TDE forms use terms for types of leave that do not match the terms as defined in the District Policy 3.80 Leave of Absence. For example, the TDE form lists Vacation as a leave option, but the policy uses the term Annual Leave. Until the process is fully automated, we recommend that the District update the TDE forms to reflect the current version of Policy 3.80 Leave of Absence.

Management Response
Management concurs and plans to implement the PeopleSoft Absence Management module in July 2012. The new module will interface with existing PeopleSoft modules; the employee will initiate the process in PeopleSoft, the approval(s) will be routed through the system and after the leave is approved, the time and type of leave will be automatically entered into the system. Management agrees the new process will reduce manual input errors, eliminate manual modifications and reduce approval lag time, although it is still expected that certain types of leave may be approved subsequent to the actual date of leave.

Recommendation #3 Vehicle Log Policy


The Districts Internal Audit Report Follow-Up on Take-Home District Vehicles Audit dated February 11, 2011 noted that Mr. Hernandez did not keep a vehicle log, as required by policy. We recommend that the District enforce Policy 2.28 School District Owned Vehicles requiring all users of District vehicles to maintain a vehicle utilization log.

Management Response
Management concurs. Take home vehicles have since been limited to School Police, which are exempted from the IRS regulations as well as the four area superintendents. Since January 1, 2011 the four area superintendents maintain monthly vehicle utilization logs that are approved by the Chief Academic Officer (CAO) (previously Chief Learning Officer (CLO)) and subsequently forwarded to the General Manager Transportation/ Maintenance (GM). The GM reviews the monthly logs for the proper approvals and maintains a copy on file.

25

Recommendations and Management Response - continued


Recommendation #4 Email Retention Policy
As set forth in District Record Retention Policy for Electronic Communications, there is no single retention period that applies to all electronic messages, including email since electronic messages or communications include records that relate to a variety of programs and activities. Rather, the required retention period is determined by the content, nature, and purpose of the records. The end user needs to know and apply the record retention policy based on the type of record and then retain it for the specified retention period for that type of record. Based on discussions with District IT Management, we understand that the District is migrating from its present email system to Google Mail. We recommend that in conjunction with this that the District consider configuring Google Mails back-up and retention settings such that the District would be in control of the retention compliance process. This would facilitate adherence to the Districts Electronic Communications and Calendar (Outlook) Retention Policies as well as the Florida Statute Retention requirements.

Management Response
District IT Management concurs. We will configure Google to retain, as per the Districts Retention Policy, both email and calendar in the condition it exists when the user departs the District.

26

Recommendations and Management Response - continued


Recommendation #5 Calendar Retention Policy
In conjunction with our email retention procedures detailed above, we noted that the retention process for calendar records in Outlook is the same. However, the District Retention Policy for calendars specifies retention of one anniversary year. In the case of Mr. Hernandez, based upon our review of his Outlook calendar, we noted that IT Management prevented the Courion script from removing his Outlook account to preserve the network email and calendar. Although the District is in compliance with the Retention Policy regarding Jeffrey Hernandez calendar data, the District may not be in compliance for other terminated employees because the Courion script automatically deletes employee accounts six months after termination. Based on discussions with District IT Management, we understand that the District is migrating from its present email system to Google Mail. We recommend that in conjunction with this that the District consider configuring Google Mails back-up and retention settings such that the District would be in control of the retention compliance process. This would facilitate adherence to the Districts Electronic Communications and Calendar (Outlook) Retention Policies as well as the Florida Statute Retention requirements In the meantime, we recommend that the District evaluate extending the Outlook account retention to one year from the date of termination to maintain compliance with current retention policies.

Management Response
District IT Management concurs. The Districts plan is to implement Google email on June 13, 2011. On that date, the District will possess the capability necessary to retain email accounts for over one year after the date of separation of an employee.

Recommendation #6Terminated Employees Hard Drives


Based on discussions with IT Management, no policy or procedure is in place to image terminated employees hard drives to capture all data files stored on the hard drive. We recommend that the District evaluate the cost benefit to implement a policy and/or procedure to image all terminated employee hard drives At a minimum the District should consider implementing this policy for all senior management. This will preserve any email archived or stored on local hard drives and other records that should be retained to ensure the District is in compliance with the Districts record retention requirements.

Management Response
District IT Management concurs. The Districts plan is to implement Google email and Google Calendar on June 13, 2011. On that date, the District will not need to retain local computer hard drive data for email because all original email will be saved, accessed, and archived directly from Google online. The Districts IT management will prepare a cost/benefit analysis of capturing all data files stored on the hard drive for all separated employees (non-email related items), and will provide a recommendation to the board as this will bear a cost.

27

Management Response from Mr. William Malone, Acting Superintendent, Palm Beach County School District

McGladrey Response April 18, 2011 Page Two Recommendation #1 Policy 3.80 Leave of Absence Management Response: Policy 3.80 Leave of Absence specifies that leave shall be officially granted in advance although leave for sickness or other emergencies may be deemed to be granted in advance if prompt report is made to the proper authority. The policy does not specify that approval must be in writing. Management agrees that the policy needs to be clarified. Based on inherent limitations management has determined it is best to revise the policy to require written/electronic approval be timely or as the policy states, promptly. Based on the findings within this report, it appears Mr. Hernandez received pay for three days he was not at work or on approved leave. Management intends to request Mr. Hernandez to either reimburse the district $1,709.50 to recover the net pay associated with these days or substantiate that he worked for the School District of Palm Beach County on these dates (Jan. 19, 2010, April 27, 2010 & May 11, 2010). The report also indicates that Mr. Hernandez utilized sick leave in order to work for Memphis County Schools on five dates (April 13-14, April 20-22, 2010). Management agrees this constitutes a violation of District Policy 3.80. However, there is no financial impact as Mr. Hernandez would have been paid out upon termination for any remaining leave balances. Recommendation #2 Leave of Absences Request Process Management Response: Management concurs and plans to implement the PeopleSoft Absence Management module in July 2012. The new module will interface with existing PeopleSoft modules; the employee will initiate the process in PeopleSoft, the approval(s) will be routed through the system and after the leave is approved, the time and type of leave will be automatically entered into the system. Management agrees the new process will reduce manual input errors, eliminate manual modifications and reduce approval lag time, although it is still expected that certain types of leave may be approved subsequent to the actual date of leave.

McGladrey Response April 18, 2011 Page Three Recommendation #3 Vehicle Log Policy Management Response: Management concurs. Take home vehicles have since been limited to School Police, which are exempted from the IRS regulations as well as the four area superintendents. Since January 1, 2011 the four area superintendents maintain monthly vehicle utilization logs that are approved by the Chief Academic Officer (CAO) (previously Chief Learning Officer (CLO)) and subsequently forwarded to the General Manager Transportation/ Maintenance (GM). The GM reviews the monthly logs for the proper approvals and maintains a copy on file. Recommendation #4 Email Retention Policy Management Response: District IT Management concurs. We will configure Google to retain, as per the Districts Retention Policy, both email and calendar in the condition it exists when the user departs the District. Recommendation #5 Calendar Retention Policy Management Response: District IT Management concurs. The Districts plan is to implement Google email on June 13, 2011. On that date, the District will possess the capability necessary to retain email accounts for over one year after date of separation of an employee. Recommendation #6 Terminated Employees Hard Drive Management Response: District IT Management concurs. The Districts plan is to implement Google email and Google Calendar on June 13, 2011. On that date, the District will not need to retain local computer hard drive data for email because all original email will be saved, accessed, and archived directly from Google online. The Districts IT management will prepare a cost/benefit analysis of capturing all data files stored on the hard drive for all separated employees (non-email related items), and will provide a recommendation to the board as this will bear a cost.

Management Response from Dr. Art Johnson, Former Superintendent, Palm Beach County School District

Mr. Hernandez, Former District Employee

Appendix A Calendar regarding Mr. Hernandez during January through June 2010

Sunday

Monday

Tuesday

Notes:No days taken off from PBCSD in January

January 2010
Wednesday
6 7

Thursday
1

Friday
2

Saturday

10

11

12

13

14

15

16

17

18

19

Worked in Memphis *

20

21

22

23

24

25

26

27

28

29

30

31

Notes:

Legend:
Sick Day at PBCSD Annual Leave at PBCSD Pers onal Day at PBCSD

* Exception as noted in Objective #4

Sunday Notes: 1

Monday 2

Tuesday

February 2010
Wednesday 3 4 10 11

Thursday 5

Friday 6

Saturday

12

13

14

15

16

17

18

19

20

21

22

23

24

25 Memphis

Worked in

26 Memphis

Worked in

27

28

Notes:

Legend:
Sick Day at PBCSD Annual Leave at PBCSD Personal Day at PBCSD

Sunday Notes: 1

Monday 2

Tuesday

March 2010
Wednesday 3 4 10 11

Thursday
Worked in Memphis

Friday 5
Worked in Memphis

Saturday 6

12

13

14

15

16

17

18

19

20

21

22

23

24

25 Memphis

Worked in

26 Memphis

Worked in

27

28

29

Billed MCS

30

Billed MCS

31

Billed MCS

Notes:

Legend:
Sick Day at PBCSD Annual Leave at PBCSD Personal Day at PBCSD

Sunday Notes:

Monday

Tuesday

April 2010
Wednesday 1 7

Thursday 2

Friday
Billed MCS

Saturday 3

Billed MCS

8 Memphis

Worked in

9 Memphis

Worked in

10

11

12

13 Memphis*

Worked in

14 Memphis*

Worked in

15

16

17

18

19

20 Memphis*

Worked in

21 Memphis*

Worked in

22 Memphis*

Worked in

23

24

25

26

27 Memphis

Worked in

28 Memphis

Worked in

29

30

Notes:

Legend:
Sick Day at PBCSD Annual Leave at PBCSD Personal Day at PBCSD

* Exception as noted in Objective #4

Sunday Notes:

Monday

Tuesday

May 2010
Wednesday 5
Billed MCS

Thursday

Friday 1

Saturday

Billed MCS

Billed MCS

Billed MCS

Billed MCS

10

11 *

Worked in Memphis

12

Worked in Memphis

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

Notes:

Legend:
Sick Day at PBCSD Annual Leave at PBCSD Personal Day at PBCSD

* Exception as noted in Objective #4

Sunday Notes:

Monday 1

Tuesday

June 2010
Wednesday 2 3 9 10

Thursday 4

Friday 5

Saturday

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28 leave; 6 hours

4 hours annual Personal unpaid leave

29

30

Notes: Mr. Hernandez's final day of work at PBCSD was


6/30/10

Legend:
Sick Day at PBCSD Annual Leave at PBCSD Personal Day at PBCSD Personal unpaid leave from PBCSD

Note: There are no records of the days M r. Hernandez worked in M emphis after M ay 12, 2010.