VLS FORENSIC SERVICES A PROFESSIONAL SERVICE OF VICENTI, LLOYD & STUTZMAN, LLP _________________________________________________ Working together to build a culture of integrity and productivity within your workplace POWAY UNIFIED SCHOOL DISTRICT RESPECT FOR THE INDIVIDUAL HIGH ETHICAL STANDARDS REPORT ON JOHN COLLINS FORENSIC ACCOUNTING INNOVATION CREATIVITY CHANGE MUTUAL TRUST UNEQUIVOCAL EXCELLENCE JUNE 22, 2016 C P A s A N D B U S I N E S S A D V I S O R S June 22, 2016 Maribel S. Medina, Esq. The Law Office of Maribel S. Medina 3710 Warner Drive San Jose, CA 95127-4432 Dear Ms. Medina: Thank you for the opportunity to be of assistance in the forensic accounting and financial investigation of certain transactions concerning John Collins, Superintendent of Poway Unified School District (the District), regarding payroll disbursements and other potential financial irregularities. You requested that Vicenti Lloyd & Stutzman LLP (VLS) conduct an independent, fact-finding, forensic accounting and financial investigation related to the compensation and other payments made to Mr. Collins. This report provides factual information related to the analysis and testing performed by VLS, and VLS does not express an opinion regarding the existence of fraud. The purpose of this letter is to communicate to you our results based on the procedures performed and documents provided by the District. VLS’s work was performed in accordance with the American Institute of Certified Public Accountants (AICPA) Statement on Standards for Consulting Services No 1 (SSCS). This engagement does not include providing an opinion on the financial statements of the District. PROCEDURES PERFORMED VLS performed the following procedures related to this engagement: Conducted interviews of certain District employees to gain an understanding of certain operations of the District, including payroll, accounts payable, and information technology. These interviews were conducted on May 4, 2016 and included the following individuals: - Melavel Robertson Ed.D., Acting Superintendent and Associate Superintendent – Learning Support Services - Malliga Tholandi, Associate Superintendent – Business Support Services - Joy Ramiro, Director of Finance - Dawn Kale, Director of Information Technology, CCTO – Information Technology Department - Paula Rians, Payroll Supervisor – Personnel Support Services Poway Unified School District Report on J. Collins Forensic Accounting    Conducted additional interviews of certain District employees on May 31, 2016, which included the following individuals: - Malliga Tholandi, Associate Superintendent – Business Support Services - Tracy Hogarth, Associate Superintendent – Personnel Support Services - Tina McDowell, Executive Assistant to the Superintendent - Paula Rians, Payroll Supervisor – Personnel Support Services Ongoing emails and discussions between District staff and VLS, as needed. Obtained certain District owned electronic devices used by Mr. Collins in his role as Superintendent. Computer devices were imaged, indexed, and search terms were applied to identify potentially relevant information. Other electronic devices were reviewed to identify potentially relevant information. All devices are currently in locked storage at VLS’ office in Glendora, CA. Obtained certain financial information and supporting documents from the District related to Mr. Collins compensation, including, but not limited to, employment agreements, payroll documentation, B-warrants,1 vacation accrual and usage information, vacation payout information, applicable Board policies, certificated management salary schedules, CalSTRS audit information, P-card documentation,2 and Revolving Cash Fund (RCF)3 documentation. Identified and summarized all disbursements made to Mr. Collins for the period from July 2008 through December 2015 through payroll, RCF, and vendor disbursements (Bwarrants). For payroll related compensation, performed the following procedures: - Summarized Mr. Collins’ pay by type (base, longevity pay, etc.) - Compared base pay, including retroactive payments related to base pay, to the base pay approved in Mr. Collins’ signed employment agreements - Requested, obtained, and reviewed supporting documentation (if available) related to increases in Mr. Collins’ base pay - Verified that the various types of compensation paid to Mr. Collins (longevity pay, expense allowance, etc.) were approved in his employment agreements - Recalculated longevity pay - Requested, obtained, and reviewed supporting documentation (if available) for vacation payouts made to Mr. Collins - Requested, obtained, and reviewed supporting documentation (if available) for other compensation payments made to Mr. Collins                                                              1 B-Warrants is terminology commonly used by school districts when referring to check disbursements made to district vendors. 2 “P-card” is an abbreviated version of “purchasing card.” A purchasing card is a District credit card issued to an employee of the District for the purpose of making authorized purchases on the District’s behalf. 3 The Revolving Cash Fund is similar to a petty cash account. Page 2 Poway Unified School District Report on J. Collins Forensic Accounting    For B-warrant disbursements, performed the following procedures: - Obtained a listing of all District B-warrants for the period from July 2008 through April 2016 - Identified all payments made to Mr. Collins through a B-warrant4 - Requested, obtained, and reviewed supporting documentation (if available) for all disbursements made - Determined whether payments made to Mr. Collins had supporting documentation, appeared appropriate, and were consistent with the terms of his employment agreement For P-card charges, performed the following procedures: - Requested P-card statements for the card issued to Mr. Collins for the period from July 2008 through April 2016 - Obtained and reviewed the P-card statements for the period from June 2013 through April 20165 - Obtained and reviewed a copy of the P-card use policy - Selected a sample of P-card transactions and requested supporting documentation (included in the sample transactions those that appeared to be personal in nature) - Reviewed the supporting documentation to determine if the sample transactions were supported,6 appeared to be appropriate and in conformance with the District’s policy on use of P-cards, and were consistent with the terms of Mr. Collins’ employment agreement For RCF disbursements, performed the following procedures: - Requested a report of all activity in the RCF for the period from July 2008 through April 20167 - Obtained and reviewed a copy of the RCF District policy - Identified all disbursements made to Mr. Collins through the RCF and requested supporting documentation - Reviewed the supporting documentation to determine if the disbursements were supported,6 appeared to be appropriate and in conformance with the District’s policy on the use of the RCF, and were consistent with the terms of Mr. Collins’ employment agreement                                                              4 According to the first interviews conducted on May 4, 2016, disbursements to Mr. Collins through a B-warrant would generally be for a business travel related expense reimbursement. 5 According to the District, P-card statements for the period from July 2008 through May 2013 were destroyed according to the District’s document retention policy. 6 The transaction would be supported if there was documentation (receipt, invoice, etc.) included with the disbursement to identify the nature and business purpose of the disbursement. 7 According to the interviews conducted on May 4, 2016, the RCF is similar to a petty cash account, and the transactions are tracked using QuickBooks. Page 3 Poway Unified School District Report on J. Collins Forensic Accounting    A. RESULTS OF COMPENSATION TESTING For the purposes of this analysis, compensation includes anything paid to Mr. Collins through payroll; including, base pay, retroactive payments, longevity pay, doctoral stipend, expense allowance, and CalSTRS service credits. Any payments to Mr. Collins related to vacation usage or payouts is discussed in section B. Results of Vacation Accrual and Usage Testing (beginning on page 12). For the purpose of this report, VLS has completed the analysis on Mr. Collins’ base pay, longevity pay, and retroactive payments that relate to his base pay and longevity pay. See page 7 for a summary table of the results of the analysis performed on Mr. Collins’ base pay. See page 11 for a summary table of the results of the analysis performed on Mr. Collins’ longevity pay. VLS summarized total compensation paid to Mr. Collins by calendar year, which was reconciled to his compensation reported on his W-2s (Attachment 1). VLS then summarized Mr. Collins total compensation by fiscal year for comparison to his employment agreements (Attachment 2). Included below is a summary of Mr. Collins’ compensation from each of his employment agreements. 1) Deputy Superintendent Employment Agreement a. Signed: July 24, 2001 b. Term: September 1, 2001 – August 31, 2005 c. Salary: $159,600 per year d. The board reserves the right to increase the annual salary for the Deputy Superintendent e. The Deputy Superintendent shall be paid $800 each month to defray the cost of routine business expenses 2) Deputy Superintendent Modification to Employment Agreement a. Signed: June 27, 2005 b. Term: July 1, 2005 – June 30, 2009 c. The Deputy Superintendent shall receive the same annual salary percentage increases as other certificated management employees of the District d. The Deputy Superintendent shall receive all other salary enhancements received by other certificated management personnel in the District, including, but not limited to, longevity step increases and stipends for earned graduate degrees 3) Deputy Superintendent Modification to Employment Agreement a. Signed: June 25, 2007 b. Commencing July 1, 2007, and continuing for the period covered by this Agreement, a step schedule of 5% shall be applied to the Deputy Superintendent’s base salary contingent upon the Deputy Superintendent receiving an overall rating of at least satisfactory on his annual performance evaluation for the preceding year of employment c. The step schedule of 5% replaced the language indicated in 2c above Page 4 Poway Unified School District Report on J. Collins Forensic Accounting    4) Deputy Superintendent Modification to Employment Agreement a. Signed: June 23, 2008 b. Term: July 1, 2010 – June 30, 2012 c. This was an extension of his contract for an additional two years d. There were no modifications made to his compensation or compensation related benefits 5) Superintendent Employment Agreement a. Signed: February 22, 2010 b. Term: July 1, 2010 – June 30, 2014 c. Salary: $235,000 per year d. The Board reserves the right to increase the annual salary for the Superintendent e. The Superintendent shall receive the same cost of living salary percentage increases as the other certificated management employees and any salary stipend granted to other certificated management employees, including, but not limited to longevity step increases and a stipend for possession of an earned graduate degree f. The District shall make annual contributions to the appropriate legal limit on the Superintendent’s behalf to a deferred compensation account selected by the Superintendent and/or compensate the Superintendent according to the State Teachers Retirement System (STRS) schedule below: i. Year 1 – Equivalent to ¾ year credit for service ii. Year 2 – Equivalent to ¾ year credit for service iii. Year 3 – Equivalent to ¾ year credit for service iv. Year 4 – Equivalent to 1 year credit for service 6) Superintendent Modification to Employment Agreement a. Signed: September 12, 2011 b. Term: Extension of contract for one additional year to June 30, 2015 c. No modifications made to salary or other compensation benefits 7) Superintendent Employment Agreement a. Signed: April 23, 2014 b. Term: July 1, 2014 – June 30, 2017 c. Salary: $297,735 per year d. This annual salary shall be effective for the term of this Agreement, unless increased by action of the Board e. Superintendent shall be entitled to all benefits applicable to non-represented certificated twelve-month managers as an incident to their employment relationship with the Board, including, but not limited to, longevity step increases and graduate degree stipends Base Pay For each fiscal year, VLS identified the total base pay paid to Mr. Collins, including retroactive payments made on his base pay. VLS compared Mr. Collins’ total base pay to the annual salary identified in his employment agreement for the first year of each employment agreement. For Page 5 Poway Unified School District Report on J. Collins Forensic Accounting    subsequent years, VLS calculated the percentage increase in Mr. Collins’ base pay and compared it to the terms of his employment agreement to determine if the increase appeared appropriate. Where appropriate, VLS requested additional supporting documentation from the District. Table 1, which starts on page 7, includes the actual base pay paid to Mr. Collins and the analysis performed by VLS. The table includes the following information: Base Pay – The total base salary paid to Mr. Collins for the fiscal year indicated Retro Pay – The total retroactive pay paid to Mr. Collins that was related to his base pay compensation Total Pay – The total base salary paid to Mr. Collins for the fiscal year indicated Percentage Change from Prior Fiscal Year – The percentage change in Mr. Collins’ total base salary as calculated by VLS; a percentage increase was not calculated for years in which Mr. Collins signed a new contract and a new base salary was effective VLS Recalculated Base – The base salary that Mr. Collins’ should have received based on the terms of his effective contract and the supporting documentation provided by the District Description – An explanation of how VLS calculated Mr. Collins’ base pay for each fiscal year and the reason for any differences identified Over/(Under) Payment – The difference between what Mr. Collins was actually paid for his base salary and what VLS calculated Mr. Collins should have been paid The purpose of Table 1 is to provide a summary of the differences between what Mr. Collins received for his base pay compared to what he should have received according to the terms of his employment agreements and based on available supporting documentation. Page 6 Page 7 2.06%  4.74%   Not  Applicable      Percentage  Change  from Prior  Fiscal Year                      193,068.00       193,068.00  $   193,068.00  VLS  Recalculated  Base            9,153.00          13,314.96  Collins received a 2.06% increase and his contract  specifies that a step schedule of 5% will be applied to  his base salary contingent upon receiving an overall  rating of at least satisfactory on his annual  performance evaluation for the preceding year of  employment; VLS has not received documentation to  show that Collins received an overall rating of at least  satisfactory on his performance evaluation8   $                     ‐    Over/(Under)  Payment  Collins received a 4.74% increase and his contract  specifies that a step schedule of 5% will be applied to  his base salary contingent upon receiving an overall  rating of at least satisfactory on his annual  performance evaluation for the preceding year of  employment; VLS has not received documentation to  show that Collins received an overall rating of at least  satisfactory on his performance evaluation8  Description  VLS did not analyze Collins’ base salary paid this year;  it was used as a starting point to analyze the salary  increase received in 2008/09  VLS ANALYSIS    According to Mr. Collins’ employment agreement, he was eligible for a step increase of 5% if he received an overall rating of at least satisfactory on his performance evaluation for the previous year of employment (see summary of Deputy Superintendent Modification to Employment Agreement signed June 25, 2007 and effective beginning July 1, 2007 on page 4). VLS requested documentation to show that Mr. Collins met the requirements of his contract (an overall rating of at least satisfactory on his annual performance evaluation for the preceding year of employment) in order to receive the step increase. According to Malliga Tholandi, Associate Superintendent – Business Support Services, there is no written documentation to show the rating received by Mr. Collins or that the Board approved the pay increase. Ms. Tholandi indicated that Mr. Collins’ performance evaluation results are discussed between the Board and Mr. Collins in closed session. Upon completion of the discussion, the Associate Superintendent – Personnel Support Services (who at the time was Bill Chiment), would be called into the closed session meeting, and the Board would verbally communicate the increase approved for Mr. Collins. Mr. Chiment would then verbally communicate this to the payroll department. However, at the time that these raises occurred, Mr. Collins was the Deputy Superintendent, a position which reported directly to the Superintendent. Therefore, it seems that Mr. Collins would have received his performance evaluations from the Superintendent and not the Board, and there should be a documented performance evaluation. Because VLS was not provided with any documentation to support that Mr. Collins met the requirements of his contract, VLS calculated that he should not have received a raise in 2008/09 and 2009/10. 8        202,221.00        206,382.96                             ‐           206,382.96                                                               2009/10        201,458.25                 762.75   2008/09  Total Pay   $                      ‐    $     193,068.00  $    193,068.00   2007/08  Retro Pay  Base Pay  Per Employee Paystubs  Year     Table 1: Summary of Base Pay Recalculation and Variances   Poway Unified School District Report on J. Collins Forensic Accounting Page 8       234,999.96                             ‐           234,999.96  4.49%     ‐18.27%                   235,000.00       224,895.00       235,000.00  VLS  Recalculated  Base     ‐                   (0.04)  Collins received a 4.49% increase from the previous  fiscal year; his contract states that he shall receive the  same cost of living salary percentage increases as  other certificated management employees;  certificated management received a reinstatement of  the 4.3% reduction that occurred in the prior fiscal  year          40,152.35  Over/(Under)  Payment  Collins received an 18.27% reduction from the  previous fiscal year, which was a 4.3% reduction from  the salary specified in his contract for 2010/11  ($235,000); the contract signed on 2/22/2010, which  was effective beginning 7/1/2010, indicates that  Collins shall receive the same cost of living salary  percentage increases as other certificated  management employees; certificated management  received a 4.3% reduction in 2011/12  New contract signed which provides for an annual  9 salary of $235,000   Description  VLS ANALYSIS    The difference shown of $40,152.35 may be related to additional compensation paid to Mr. Collins for “Retirement Service Credit” which was included in his contract signed February 22, 2010 and effective beginning July 1, 2010. VLS did not completed an analysis on the retirement service credits paid to Mr. Collins, therefore, we are not able to provide a conclusion on whether this was an overpayment. On March 18, 2010, Mr. Collins received a payment of $50,298 (gross), which was classified in the payroll system as an employee award (see Attachment 2). According to Paula Rians, Payroll Supervisor, this payment was for the retirement service credit paid to Mr. Collins under his employment agreement. Ms. Rians stated that it was classified to the wrong earnings code as it was supposed to count toward Mr. Collins’ STRS income. To correct this error, the employee award was deducted in 12 equal monthly installments of $4,191.50 (for a total of $50,298) to net the employee award to $0. To offset these deductions and record the retirement service credit to a STRS eligible earnings code, Mr. Collins’ monthly base salary was increased. However, the increase to Mr. Collins’ base salary was only $40,152 above his contracted salary of $235,000. The difference between the employee award of $50,298 and the increase to his base of $40,152 is $10,146. At this time, VLS does not know the reason for this variance and additional analysis would be required. 9                                                              2012/13        224,895.00                             ‐           224,895.00  Retro Pay  2011/12  Base Pay        275,721.75               (569.40)  Year     Percentage  Change  from Prior  Total Pay  Fiscal Year  New         275,152.35  Contracted  Base Pay  Per Employee Paystubs  2010/11       Poway Unified School District Report on J. Collins Forensic Accounting Total Pay  Page 9 $ 2,176,209.24   $       10,301.10   $  2,186,510.34  Total           5.00%      New  Contracted  Base Pay   1.89%        Percentage  Change  from Prior  Fiscal Year  $  2,109,269.00       297,735.00       297,735.00       239,700.00  VLS  Recalculated  Base  Collins received a 5% increase from the previous fiscal  year; the contract effective for this year indicates that  the salary of $297,735 shall be effective for the term  of the agreement (through June 30, 2017) unless  increased by action of the Board; VLS has not received  documentation to show that the Board took action to  increase his salary10  New contract signed which provides for an annual  salary of $297,735  Description  Collins received a 1.89% increase from the previous  fiscal year; his contract states that he shall receive the  same cost of living salary percentage increases as  other certificated management employees;  certificated management received: 1.5% increase  effective 7/1/13 and 1% increase effective 1/1/14; VLS  applied a 1.5% increase to Collins' salary for the first 6  months of the fiscal year and an additional 1% (not  compounded) to the remaining 6 months of the year  VLS ANALYSIS  $     77,241.34          14,886.00     ‐               (264.93)  Over/(Under)  Payment    VLS spoke with Ms. Tholandi regarding the 5% increase in this fiscal year. According to Ms. Tholandi, all employees represented by Association of Poway School Managers (APSM) received a 4% increase effective July 1, 2015 (the Board agenda item was provided to VLS). Ms. Tholandi indicated that Mr. Collins is part of APSM and would receive the same increase. VLS inquired further with Paula Rians, Payroll Supervisor, to understand the difference between the 4% increase approved for APSM employees versus the total 5% increase paid to Mr. Collins in 2015/16. According to Ms. Rians, the retroactive payment of $7,443 was for a Board approved 2.5% increase for all APSM employees retroactive to July 1, 2014. Therefore, this retroactive payment, although paid in 2015/16 was related to Mr. Collins’ 2014/15 base salary. Additionally, this increased Mr. Collins’ base salary for 2015/16 by 2.5%. Because Mr. Collins had signed a new employment contract for 2014/15, which specified his annual salary was to be $297,735 (an increase of approximately 2.4% from 2013/14), it does not seem appropriate that Mr. Collins would also get the percentage increase approved for APSM employees. Ms. Rians also indicated that Mr. Collins received the 4% increase approved by the Board on December 15, 2015 for all APSM employees, effective back to July 1, 2015. The actual payments for 2015/16 include paystubs through December 2015 only; therefore, this additional 4% increase does not appear in the analysis above. Based on the language of Mr. Collins’ contract, it is not evident that Mr. Collins should receive pay increases that APSM employees receive (see summary of the Superintendent contract signed April 23, 2014 and effective beginning on July 1, 2014 on page 5). 10                                                                    305,178.00               7,443.00          312,621.00  2015/16        297,735.00                             ‐           297,735.00  Retro Pay  2014/15  Base Pay        236,770.32               2,664.75          239,435.07  Year  Per Employee Paystubs  2013/14       Poway Unified School District Report on J. Collins Forensic Accounting Poway Unified School District Report on J. Collins Forensic Accounting    Longevity Pay According to Mr. Collins’ Deputy Superintendent Employment Agreement signed June 27, 2005 and effective July 1, 2005, Mr. Collins was to receive “all other salary enhancements received by other certificated management personnel in the District, including, but not limited to, longevity step increases.” According to Mr. Collins’ Superintendent Employment Agreement signed February 22, 2010 and effective July 1, 2010, Mr. Collins was to receive “any salary stipend granted to other certificated management employees, including, but not limited to longevity step increases.” The District provided a copy of Board Policy 4.403 – Management Salary Schedule, which provided the following longevity step percentages: According to Paula Rians, Payroll Supervisor, the longevity pay percentage is compounded; therefore, each step increase is added to the previous step increase (i.e., 2.5% + 2.5% = 5.0% paid at the conclusion of 15 years of service) and is paid on the employee’s base pay as well as on the increase received from the previous step(s). Additionally, the longevity pay is paid each year at the compounded rate based on the years of service. For example, after the conclusion of 20 years of service, an employee receives an additional 7.50% on top of their base pay (2.5% + 2.5% + 2.5%).11 This is paid each year until reaching the next step increase. Based on the interviews conducted by VLS, the longevity pay calculation is performed the same for all eligible District employees, including Mr. Collins.12 VLS inquired with the San Diego County Office of Education (the County) regarding whether they have had any involvement in determining or have knowledge regarding the typical formula used to calculate longevity pay. The County responded that the interpretation and implementation of district local agreements (either collective bargaining agreements or contracts) are done at the local level. Districts do not get direction from the County on how to interpret or implement their local agreements. Through inquiry of VLS employees and partners that are experienced with K-12 school districts, it was communicated that it is not unusual to have a compounding formula for longevity pay. However, there is nothing in the District policy provided to VLS that states the longevity steps should be or are compounding. Additionally, there is nothing in the policy that states the longevity pay should be paid annually. Through the email review conducted, VLS identified an email dated December 3, 2015 between Mr. Collins and Ms. Tholandi in which Mr. Collins asks Ms. Tholandi for the impact of                                                              11 Because the formula is compounded, the actual percentage paid to someone after 20 years of service is 7.70% of their base pay. 12 VLS did not perform procedures to verify that the longevity calculation used for other eligible employees was the same as that used for Mr. Collins. Page 10 Poway Unified School District Report on J. Collins Forensic Accounting    increasing the longevity pay percentages for steps two through four (see Attachment 3). The longevity step increases suggested by Mr. Collins were: +3.0% at 15 years, +3.5% at 20 years, and +4.0% at 25 years. It is uncommon for the Superintendent’s contract to include a clause that he receive the same salary adjustments and benefits as the administrative management group (certificated management) as this results in him bargaining for benefits that directly impact his compensation, which could be perceived as a conflict of interest. Mr. Collins would have directly benefitted from any increases to the longevity pay steps discussed in the email mentioned above. VLS identified the total longevity pay paid to Mr. Collins, including retroactive payments made on his longevity pay. VLS recalculated Mr. Collins’ longevity pay excluding the compounding aspect used by the District. Additionally, VLS assumes that the longevity pay should have been paid only for the one fiscal year in which the longevity step “years of service” was reached. According to information provided by the District, Mr. Collins’ hire date was July 12, 1989. Therefore, Mr. Collins would have reached the “years of service” indicated in the longevity pay policy at the dates listed below: 10 years of service: July 12, 1999 15 years of service: July 12, 2004 20 years of service: July 12, 2009 25 years of service: July 12, 201413 Table 2 provides a summary of the difference between what Mr. Collins was actually paid for longevity pay and what VLS calculated he should have been paid for longevity pay based on the language in the Board Policy and his contracts.14 Table 2: Summary of Longevity Pay Recalculation and Variances    PER EMPLOYEE PAYSTUBS VLS ANALYSIS  VLS   Retro ‐   Total  Recalculated  Over/(Under)  Year   Longevity   Longevity   Longevity      Longevity Pay  Payment  2008/09   $   10,198.94    $          38.62  $   10,237.56  $                      ‐    $   10,237.56   2009/10        15,417.19              451.73       15,868.92            5,159.57       10,709.35   2010/11        17,333.01   ‐      17,333.01                         ‐         17,333.01   2011/12        17,292.36   ‐      17,292.36                          ‐         17,292.36   2012/13        18,069.36    ‐      18,069.36                          ‐         18,069.36   2013/14        18,205.44              204.86       18,410.30                          ‐         18,410.30   2014/15        30,908.76    ‐      30,908.76            7,443.38       23,465.39   2015/16*        15,849.56              722.68       16,572.24                          ‐         16,572.24   Total   $143,274.62    $     1,417.89  $144,692.51  $     12,602.95  $ 132,089.56   *Only the first half of the fiscal year, which is July to December 2015, is presented here.                                                               13 Mr. Collins received the 20-year and 25-year longevity step increases on July 1, 2009 and July 1, 2014, respectively. For the purpose of the VLS recalculation, VLS assumed that the effective dates used by the District were appropriate. 14 This calculation assumes that the longevity pay does not increase his base pay, and is paid as a separate component of his total compensation. Page 11 Poway Unified School District Report on J. Collins Forensic Accounting    The VLS calculation shows that Mr. Collins should have been paid only 2.5% of his base pay in 2009/10 and 2014/15 only, which is when he completed 20 years of service and 25 years of service, respectively. This results in an estimated overpayment by the District to Mr. Collins of $132,089.56. B. RESULTS OF VACATION ACCRUAL AND USAGE TESTING Included below is a summary of Mr. Collins’ vacation allowance from his employment agreements. Employment agreement modifications were not included as they did not modify the terms of Mr. Collins’ vacation allowance. 1) Deputy Superintendent Employment Agreement a. Signed: July 24, 2001 b. Term: September 1, 2001 – August 31, 200515 c. Vacation Allowance: 22 days of annual vacation (176 hours) d. No more than 22 vacation days may be carried over from one year to the succeeding year (176 hours) e. Shall not accumulate more than 44 days of vacation (352 hours) 2) Superintendent Employment Agreement a. Signed: February 22, 2010 b. Term: July 1, 2010 – June 30, 2014 c. Vacation allowance: 30 days of annual vacation (240 hours) d. No more than 30 vacation days may be carried over from one year to the succeeding year (240 hours) e. Shall not accumulate more than 60 days of vacation (480 hours) 3) Superintendent Employment Agreement a. Signed: April 23, 2014 b. Term: July 1, 2014 – June 30, 2017 c. Vacation allowance: 30 days of annual vacation (240 hours) d. Unused vacation days will accrue on an annual basis as long as the Superintendent’s accrued vacation time [does not] reach 60 days (480 hours) e. The Superintendent will cease to accrue further vacation days until the accrued vacation time falls below 60 days (480 hours) For each fiscal year from 2008/09 through 2015/16, VLS obtained from the District the vacation accrual and usage information for Mr. Collins (Attachment 4). Through the review of email and text messages, VLS identified days that Mr. Collins purportedly took vacation that were not recorded as a vacation day in the accrual information provided by the District. Additionally, VLS requested and obtained documentation related to each vacation payout made to Mr. Collins. On                                                              15 There were three modifications to Mr. Collins’ Deputy Superintendent Employment Agreement, which are summarized beginning on page 4. The modifications extended Mr. Collins’ contract with the District; however, there were no modifications made to his vacation allowance until the Superintendent Employment Agreement signed on February 22, 2010. Page 12 Poway Unified School District Report on J. Collins Forensic Accounting    July 1, 2008, Mr. Collins had a beginning vacation balance of 140.64 hours. Using this as the beginning balance, VLS recalculated Mr. Collins’ vacation accrual and balance. Table 3, which is included on page 14, is a summary of the vacation allowance (in hours) recalculated by VLS and provides the following information: Beginning Balance – The beginning balance for 2007/08 was taken from the documentation provided by the District and was used as the starting point for VLS. For subsequent years, VLS recalculated the beginning balance based on the terms of Mr. Collins’ employment agreements, the reported used vacation, additional vacation days identified by VLS, and the vacation payouts. Earned (Accrued) – Total annual vacation allowance per Mr. Collins’ employment agreements. According to the interviews conducted, the total annual vacation allowance is available to District employees on July 1 of the fiscal year. If an employee leaves the District before the fiscal year is over, a calculation is performed to pro-rate the earned vacation for the period of time that the employee worked. In fiscal year 2015/16, VLS calculated Mr. Collins’ vacation balance assuming he earned the full annual allowance of 240 hours (30 days); however, if Mr. Collins’ employment is terminated prior to June 30, 2016, the earned vacation will need to be recalculated based on his last date of employment. Used (Per District) – The total vacation hours used by Mr. Collins in that fiscal year as reported by the District. Additional Days Used (Identified by VLS) – Additional days off taken by Mr. Collins that were not reported as vacation days in the accrual information provided by the District. These additional days off were identified by VLS through the email and text review.16 Payout – The total vacation hours paid to Mr. Collins in that fiscal year. Ending Balance – Recalculated ending balance of Mr. Collins’ vacation hours.                                                              16 VLS identified an email dated June 19, 2015 from Tina McDowell to various District employees, including Mr. Collins (Attachment 5). The email stated, “Please take a moment to review the attached vacation schedule and let me know if I have your vacation dates listed incorrectly. These are the dates that will be listed in John’s calendar.”  Attached to the email was a Microsoft Word document titled “Vacation Schedule 2015.” According to the vacation schedule, Mr. Collins was scheduled to take vacation every business day in July 2015 except for Friday, July 3rd, which was a District holiday. The vacation accrual information provided by the District (Attachment 4) showed that Mr. Collins reported only 10 days of vacation and 2 sick days in July 2015. VLS calculated that Mr. Collins used an additional 10 days (80 hours) of vacation in 2015/16. Additionally, on April 22, 2016, Mr. Collins sent a text message to his wife indicating that he was not going to work that day unless something came up (Attachment 12). This day was not reported as a vacation day in the vacation accrual information provided by the District; therefore, VLS calculated that Mr. Collins used an additional one day (8 hours) of vacation in 2015/16. In total, VLS calculated that Mr. Collins used a total of 11 additional vacation days (88 hours) in 2015/16. Page 13 Poway Unified School District Report on J. Collins Forensic Accounting    Less: Hours Over Carryover Cap – According to Mr. Collins’ employment agreements, there was a cap on how many vacation days could be carried over at the end of the year. For 2007/08 through 2009/10, the cap was 22 days (176 hours). For 2010/11 through 2013/14, the cap was 30 days (240 hours). For 2014/15 and 2015/16, his employment agreement indicates that his accrued vacation shall not exceed 60 days (480 hours), but does not specify a carryover limit. Calculated Carryover Balance – The number of vacation hours that Mr. Collins could carry over to the next fiscal year based on the terms of his employment agreement. The purpose of Table 3 is to summarize Mr. Collins’ vacation accrual balance based on the terms of his employment agreements, the vacation used (reported by the District and identified by VLS), and the vacation that was cashed out. VLS calculated the annual accrual and carryover balance based on the allowance and limits written in his employment agreements. Based on the analysis performed, Mr. Collins has a negative vacation balance of 445.68 hours (55.71 days). Table 3: Vacation Allowance Recalculation – Per Terms of Contract (Presented in Hours) Fiscal  Year  2007/08  2008/09  2009/10  2010/11  2011/12  2012/13  2013/14  2014/15  2015/16  Beginning  Balance          140.64               5.14             25.14           105.14           240.00           240.00           212.00             67.50       (269.68)  Earned  Used  (Accrued)  (Per District)       176.00         (311.50)        176.00         (156.00)        176.00            (96.00)        240.00            (96.00)        240.00         (156.00)       240.00         (188.00)        240.00         (208.00)        240.00            (64.00)        240.00         (168.00)  Additional  Days Used  (Identified  By VLS)                   ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     ‐            (88.00)  Vacation  Payout                   ‐                     ‐                     ‐                     ‐                     ‐            (80.00)        (176.50)        (513.18)        (160.00)  Ending  Balance              5.14             25.14           105.14           249.14           324.00           212.00             67.50        (269.68)       (445.68)  Less: Hours  Over  Carryover  Cap                      ‐                        ‐                        ‐               (9.14)           (84.00)                      ‐                        ‐                        ‐       Calculated  Carryover  Balance              5.14            25.14          105.14          240.00          240.00          212.00            67.50        (269.68)     Mr. Collins’ vacation balance went negative in fiscal year 2014/15 after he took a vacation payout of 513.18 hours (64.1475 days) on July 1, 2014. According to the vacation accrual information provided by the District, Mr. Collins had a vacation carryover from fiscal year 2013/14 of 513.18 hours (64.1475 days).17 However, based on the calculation performed by VLS, Mr. Collins’ carryover should have been 67.50 hours (8.4375 days). Mr. Collins’ vacation balance went even further into the negative in 2015/16 as he continued to take vacation and took an additional vacation payout. As of April 2016, the District shows that Mr. Collins has a vacation balance of 88.02 hours (11.0025 days); however, VLS calculated an ending balance of negative 445.68 hours (55.71 days). This is a total difference of 533.70 hours (66.7125 days). The purpose of Table 4 is to summarize the variances identified in the vacation accrual analysis that resulted in this difference.                                                              17 According to the interview of Malliga Tholandi on May 31, 2016, this vacation payout was made because Mr. Collins signed a new contract with the District and this was to pay out his excess vacation before the new contract. According to the interview of Paula Rians on May 31, 2016, this payout was supposed to be made on June 30, 2014. Page 14 Poway Unified School District Report on J. Collins Forensic Accounting    Table 4: Variances Identified in Vacation Allowance (Presented in Hours) Fiscal Year  2007/08  2008/09  2009/10  2010/11  2011/12  2012/13  2013/14  2015/16    Description Over‐accrual  of  vacation  allowance:  Contract  allowed  176  hours  and  District  accrued 208 hours  Over‐accrual  of  vacation  allowance:  Contract  allowed  176  hours  and  District  accrued 208.01 hours  Over‐accrual  of  vacation  allowance:  Contract  allowed  176  hours  and  District  accrued 208 hours  Loss of 9.14 hours due to cap on carryover balance which was not enforced by  the District  Loss of 84.00 hours due to cap on carryover balance which was not enforced  by the District  Vacation  payout  of  80  hours  was  not  recorded  in  the  vacation  tracking  software  Vacation  payout  of  176.50  hours  was  not  recorded  in  the  vacation  tracking  software  Additional 88 hours of vacation used by Mr. Collins that was not reported  Total  Hours 32.00  32.01  32.00  9.14  84.00  80.00  176.50  88.00 533.65 Included in the vacation recalculation performed by VLS is four separate vacation payouts taken by Mr. Collins. There is no language in Mr. Collins’ employment contract that specifically addresses vacation payout. His contracts state that, in the event of termination of the agreement, Mr. Collins’ shall be entitled to compensation for all unused accrued vacation, not to exceed his vacation accrual cap (44 or 60 days). Table 5 summarizes the vacation payouts paid to Mr. Collins. The far right column (Notes) makes reference to notes included after the table. The notes provide further explanation on each vacation payout based on statements made by Ms. Tholandi during her interview on May 31, 2016. Table 5: Summary of Vacation Payouts to Mr. Collins Per District Records Date of  Vacation Payout  Hours Paid  Days Paid  Daily Rate  8/31/2012          80.00     10.00  $      1,037.17  3/28/2014         176.50      22.10   1,047.54  7/1/2014          513.18        64.15    1,359.20  11/30/2015      160.00        20.00   1,387.29  Total        929.68   Actual Amount  Paid  Notes  $   10,371.70  (a)     23,150.63  (b)     87,189.28  (c)     27,745.80  (d) $ 148,457.42    (a) The District did not have any supporting documentation for this vacation payout other than Mr. Collins’ paystub. According to Ms. Tholandi, there would have been an email or memo to Tracy Hogarth or Bill Chiment, Ms. Hogarth’s predecessor. Ms. Tholandi stated that there should have been a document for payroll to issue the check to Mr. Collins. When asked if Ms. Tholandi was involved in the transaction, she stated that, if Ms. Hogarth or Mr. Chiment had not signed off on the payout, and the request came through her office, then she would have signed off on it. Page 15 Poway Unified School District Report on J. Collins Forensic Accounting    (b) The District provided the supporting documentation included at Attachment 6. Ms. Tholandi stated that Ms. Hogarth’s signature was at the bottom of the document, as well as her own. The handwritten note that states “current balance” is Mr. Collins’ writing. Ms. Tholandi indicated that employees can use MyPlan (the vacation tracking tool used by the District) to check their vacation balance. According to Ms. Tholandi, Mr. Collins would have looked at his vacation balance and noted that he had 593 hours available. Ms. Tholandi stated that each person can carry over one year of vacation and anything over is excess. Mr. Collins would have showed Ms. Tholandi his vacation balance or Ms. Tholandi would have checked the balance herself and then she would have asked Ms. Rians to issue a check to Mr. Collins. According to Ms. Tholandi, this vacation payout would have been initiated by Mr. Collins when he checked his vacation balance in MyPlan. Ms. Tholandi stated that sometimes she would check Mr. Collins’ vacation balance, but Ms. Rians would “definitely” check Mr. Collins’ vacation balance. Sometimes Mr. Collins would have his assistant, Ms. McDowell, confirm his vacation balance. Mr. Collins would then talk with Ms. Rians, Ms. Hogarth, or Ms. Tholandi regarding receiving a payout. According to Ms. Tholandi, either she or Ms. Hogarth can approve Mr. Collins’ vacation payouts. Ms. Tholandi stated that employees do not lose the vacation that is earned, and it is their “earned right” to that vacation. According to Ms. Tholandi, the District has noticed that staff and directors have excess vacation on the books. Ms. Hogarth will occasionally send a memo to those with excess vacation and inquire about any plans to use excess vacation. (c) The District provided the supporting documentation included at Attachment 7. Ms. Tholandi stated that it appeared that Mr. Collins had received a new contract that went into effect in 2014, and this vacation payout looks like a payment of Mr. Collins’ excess vacation from his previous contract. When asked if she recalled how the payout was initiated, Ms. Tholandi stated that she did not remember if it was Mr. Collins that asked for the payout. Ms. Tholandi indicated that the supporting document looks like something that was prepared by the payroll department. The handwritten note that says “OK” is Mr. Collins’ writing with his signature underneath. Ms. Tholandi indicated that her signature is at the bottom of the document. (d) The District provided the supporting documentation included at Attachment 8. Ms. Tholandi indicated that she remembered this vacation payout. According to Ms. Tholandi, Ms. Rians was in training as the District was moving to a new payroll system, PeopleSoft, and Ms. Hogarth was not in the office. Mr. Collins went to Ms. Tholandi and indicated that he would like his excess vacation paid, which was 20 days. Ms. Tholandi told Mr. Collins that she would see what she could do. Ms. Tholandi emailed Ms. Rians and Ms. Hogarth regarding Mr. Collins’ request. Ms. Rians responded that payroll had already been posted for the month and there was no way to get another payroll check for Mr. Collins for the payout. Ms. Tholandi stated to VLS that the District has the ability to write checks from the Revolving Cash Fund (RCF). Ms. Tholandi said that it can be used for emergencies and provided an example of a mistake happening when processing payroll. According to Ms. Tholandi, in this case, she wrote to the Director of Finance, Joy Ramiro, and asked if a check could be issued to Mr. Collins for $17,000 for this vacation payout. Page 16 Poway Unified School District Report on J. Collins Forensic Accounting    According to Ms. Tholandi, Ms. Rians would have performed the calculation to determine the net amount to be paid to Mr. Collins. Ms. Tholandi did not recall when or how Ms. Rians did the calculation, but Ms. Rians told Ms. Tholandi that the amount should be $17,000. Ms. Tholandi said that she delivered the check to Mr. Collins. Ms. Tholandi stated that Ms. Rians and Ms. Ramiro did what was needed to ensure the amount was reflected in Mr. Collins’ W2. When asked, Ms. Tholandi indicated that no other employees had been paid through the RCF for vacation payouts. When asked about the urgency in issuing a check to Mr. Collins, Ms. Tholandi stated that Mr. Collins volunteered the information and told Ms. Tholandi that he needed the money to pay an attorney he had retained. In Table 6, VLS calculated Mr. Collins’ vacation balance assuming the Board takes the position that the vacation payouts are void and Mr. Collins owes the full payout amount of $148,457.41 back to the District. In this scenario, Mr. Collins would have a vacation balance that is owed to him for the period through the end of his employment with the District. The vacation allowance calculation shown in Table 6 excludes the vacation hours paid to Mr. Collins via the four payouts made. Mr. Collins would have a vacation balance of 224 hours (28 days) as of June 30, 2016. In this scenario, Mr. Collins loses 353.14 hours (44.1425 days) due to the cap in the carryover. Table 6: Vacation Allowance Recalculation – Excludes Vacation Payouts (Presented in Hours) Fiscal Year  2007/08  2008/09  2009/10  2010/11  2011/12  2012/13  2013/14  2014/15  2015/16  Beginning  Balance          140.64               5.14             25.14           105.14           240.00           240.00           240.00           240.00           240.00   Earned  Used  (Accrued)  (Per District)             176.00         (311.50)             176.00         (156.00)             176.00            (96.00)             240.00            (96.00)             240.00         (156.00)             240.00         (188.00)             240.00         (208.00)             240.00            (64.00)             240.00         (168.00)  Additional  Days Used  (Identified  By VLS)                   ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     ‐                     ‐             (88.00)  Ending  Balance              5.14            25.14          105.14          249.14          324.00          292.00          272.00          416.00          224.00  Less: Hours  Over  Carryover  Cap                   ‐                     ‐                     ‐               (9.14)           (84.00)           (52.00)           (32.00)        (176.00)     Revised  Carryover  Balance                 5.14               25.14             105.14             240.00             240.00             240.00             240.00             240.00     Table 7, included on page 18, calculates the net amount that Mr. Collins would owe the District under this scenario, which is $109,791.93. Page 17 Poway Unified School District Report on J. Collins Forensic Accounting    Table 7: Net Amount Owed to the District by Mr. Collins          Vacation payouts Mr. Collins owes the District    $  148,457.41     Vacation Balance as of June 30, 2016 (in hours) Divide by 8 hours (to convert to days)  Vacation Balance as of June 30, 2016 (in days) VLS recalculated daily rate for 2015/16 Amount due to Mr. Collins for accrued vacation18           224.00                 8.00              28.00         1,380.91       (38,665.48)    Net amount due from Mr. Collins to the District $  109,791.93                                         C. RESULTS OF B-WARRANT DISBURSEMENTS TESTING VLS identified all B-warrants issued to Mr. Collins for the period of July 1, 2008 through April 2016 and requested supporting documentation from the District.19 The following bullets summarize these disbursements and the analysis performed. B-warrant payments made to Mr. Collins total $11,091.05. Supporting documentation for B-warrant disbursements for fiscal years 2008/09 through 2010/11 have been destroyed; therefore, VLS was unable to assess the appropriateness of the payments. According to the District, these documents were destroyed in compliance with the document retention policy. These disbursements total $2,468.37. VLS had open questions to the District related to four of the disbursements made that do contain supporting documentation. These disbursements total $884.15. The open questions related to missing receipts, expenses incurred in San Diego, and discrepancies in Mr. Collins’ per diem allowance versus what was actually paid.20 D. RESULTS OF P-CARD CHARGES TESTING VLS requested copies of the statements for the P-card used by Mr. Collins for the period from July 1, 2008 through April 2016.21 VLS reviewed the P-card activity and requested supporting documentation for a sample of transactions. Included below is a summary of the results of analyzing the P-card activity.                                                              18 This number is presented as a negative figure as it reduces the “Vacation payouts Mr. Collins owes to the District” of $148,457.41. 19 B-Warrants is terminology commonly used by school districts when referring to check disbursements made to district vendors. 20 At the instruction of the District’s legal counsel, VLS did not complete the review of the items with open questions. 21 “P-card” is an abbreviated version of “purchasing card.” A purchasing card is a District credit card issued to an employee of the District for the purpose of making authorized purchases on the District’s behalf. The District will issue payment for charges made with the purchasing card. See Administrative Procedure 6.18.1 – District Purchasing Card Program – 3.0 Definitions included at Attachment 9. Page 18 Poway Unified School District Report on J. Collins Forensic Accounting    P-card statements for Mr. Collins were destroyed for the period of July 2008 through May 2009; therefore, VLS was unable to assess the appropriateness of the transactions. According to the District, these documents were destroyed in compliance with the document retention policy. For the period from June 2009 through April 2016, the total P-card activity on the card used by Mr. Collins is $79,785.51. VLS selected a sample of transactions for testing and requested supporting documentation. The transactions selected total $23,733.95. Additionally, VLS reviewed the P-card statements to identify any purchases that appeared to be personal in nature. 22 The District policy related to P-card purchases (Administrative Procedure 6.18.1 – District Purchasing Card Program) in included at Attachment 9. Section 5.0 – Authorized Card Use provides a list of unauthorized uses of the card, which include “items for personal use” and “items not related to District business.” Section 6.0 – Unauthorized And/Or Inappropriate Card Use states, “The Purchasing Card must never be used to purchase items for personal use or for non-District purposes even if the Cardholder intends to reimburse the District.” VLS identified purchases made on Mr. Collins’ P-card that were personal in nature or were not related to District business. Additionally, Mr. Collins’ employment agreements indicated that Mr. Collins would receive a per diem of $75 to cover meal and other travel related expenses. There were multiple meal purchases that included Mr. Collins along with other District employees. It is not evident whether Mr. Collins reimbursed the District for his portion of the meals.23 Table 8, which is on page 20, includes a list of those transactions identified on the P-card that were personal in nature, were not related to District business, or appear to violate the travel per diem allowed for Mr. Collins per his employment agreements. The table includes the transaction date identified from the P-card statement, the merchant name, transaction/purchase amount, and a description of why the transaction was included in the list. If VLS saw evidence that Mr. Collins reimbursed the District for the purchase, the “Description” column includes a note that “Collins reimbursed the District.” The far right column (Note) includes a reference for additional notes included after the table.                                                              22 VLS had open questions to the District related to 17 of the charges selected for testing, which totaled $6,409.04. The open questions relate to various things noted in reviewing the support, including, whether Mr. Collins reimbursed the District for what appeared to be personal charges or meal charges, clarification of the expense based on the receipt submitted, missing support, duplicate charges on the P-card, and minor policy issues. The transactions with questions total $6,409.04; however, the open questions may relate to only a portion of the transaction. For example, some of the transactions relate to meals purchased with other District employees in attendance, including Mr. Collins. VLS had inquired with the District about whether Mr. Collins reimbursed the District for his portion of the meals as Mr. Collins’ employment agreements provide for a travel per diem. 23 Whether Mr. Collins reimbursed the District for his portion of a meal expense was one of the open questions to the District mentioned in the previous footnote. Page 19 Poway Unified School District Report on J. Collins Forensic Accounting    Table 8: List of Inappropriate or Questionable Purchases on John Collins’ P-card Transaction  Date  Merchant Name  Amount  7/8/2009  Southwest Airlines  $    124.60  7/8/2009  Southwest Airlines               2.50  7/8/2009  Southwest Airlines            50.00  1/12/2010  PF Chang's  56.25  2/4/2010  Esquire Grill  95.38  6/10/2011  6/29/2011  Amazon.com  The Home Depot  0.99  16.36  11/8/2011  Ditka's Chicago  562.44  11/10/2011  Marriott  537.79  5/25/2012  Chilis  7/22/2012  7/24/2012  9/26/2012  PF Chang's  Yard House Restaurant  Marriott  120.91  98.61  30.98  11/29/2012  Slanted Door  289.17  11/30/2012  Legends Bar of San  Francisco  4/17/2013  The Firehouse  5/26/2013  6/8/2013  6/8/2013  6/8/2013  6/8/2013  6/8/2013  6/8/2013  6/8/2013  6/8/2013  6/8/2013  6/8/2013  6/8/2013  6/8/2013  1/31/2014  Marriot  Southwest Airlines  Southwest Airlines  Southwest Airlines  Southwest Airlines  Southwest Airlines  Southwest Airlines  Southwest Airlines  Southwest Airlines  Southwest Airlines  Southwest Airlines  Southwest Airlines  Southwest Airlines  Portola Hotel and Spa  12/14/2014  John's Grill  12/15/2014  Villa Florence  Unknown  Unknown  25.00  86.52  150.20  211.44            12.50            12.50            12.50            12.50            12.50            12.50            12.50            12.50          541.80          541.80          541.80  541.80  34.99  268.54  10.88          434.52  Description  Note on P‐card indicated personal expense that was  reimbursed to District  Note on P‐card indicated personal expense that was  reimbursed to District  Note on P‐card indicated personal expense that was  reimbursed to District  Alcohol included in meal purchase  Meal purchase ‐ Do not know if Collins reimbursed the  District for his portion  Personal expense ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Meal purchase over allowance ‐ Do not know if Collins  reimbursed the District  Meal charges on hotel bill ‐ Do not know if Collins  reimbursed the District  Meal purchase ‐ Do not know if Collins reimbursed the  District for his portion  Meal charge ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Meal charge ‐ Collins reimbursed the District  Meal purchase ‐ Do not know if Collins reimbursed the  District for his portion  Meal purchase ‐ Do not know if Collins reimbursed the  District for his portion  Meal purchase ‐ Collins' expense report was deducted  for his portion  Personal expense ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Personal expense ‐ Collins reimbursed the District  Meal purchase ‐ Do not know if Collins reimbursed the  District for his portion  Meal charges on hotel bill ‐ Do not know if Collins  reimbursed the District  Additional reimbursement to District ‐ Could not tie to  specific purchase on P‐card  Note                                                     (a)  (a)  (a)  (a)  (a)  (a)  (a)  (a)  (a)  (a)  (a)  (a)            (b)  Total  $     5,475.27  (a) These line items total $2,267.20. This was the purchase of airfare for a personal trip for Mr. Collins and his family. Mr. Collins reimbursed the District for the total amount on July 3, 2013. Attachment 10 includes a copy of the P-card statement showing the transactions, the airfare confirmation email, and the check from Mr. Collins reimbursing the District. Page 20 Poway Unified School District Report on J. Collins Forensic Accounting    (b) Included in the supporting documents provided by the District was a check from Mr. Collins to the District for $434.52 dated March 20, 2014. VLS was not able to identify which transaction this reimbursement related to as there did not appear to be a transaction on the Pcard statements for this amount, and the check from Mr. Collins did not provide any notation of the reason for the reimbursement. E. RESULTS OF REVOLVING CASH FUND DISBURSEMENTS TESTING VLS requested a ledger of all Revolving Cash Fund (RCF) activity for the period from July 1, 2008 through April 2016. VLS reviewed the activity, identified all disbursements made to Mr. Collins, and requested supporting documentation. The following bullets summarize these disbursements and the analysis performed.24 RCF disbursements to Mr. Collins totaled $20,782.30. Supporting documentation for RCF disbursements for fiscal years 2008/09 through 2010/11 have been destroyed; therefore, VLS was unable to assess the appropriateness of the payments. According to the District, these documents were destroyed in compliance with the document retention policy. These disbursements totaled $2,321.15. Included in the total disbursements to Ms. Collins was a payment for $17,000 related to vacation payout. According to the interview with Malliga Tholandi on May 31, 2016, Mr. Collins had approached Ms. Tholandi and requested that his excess vacation be paid. At the time that this was requested, the payroll run had already posted and there was no way to get another check through the County. Ms. Tholandi wrote to the Director of Finance, Joy Ramiro, and asked if a check could be written from the RCF (see supporting documentation at Attachment 11). Mr. Collins told Ms. Tholandi that he needed the funds to pay an attorney that he had engaged. According to Ms. Tholandi, no other employees have received a vacation payout through the RCF.25 Through further review by VLS, it was determined that the payment of $17,000 to Mr. Collins for this vacation payout was entered into the payroll system to properly account for the payment; however, Mr. Collins was not paid a second time. Therefore, the accounting for this payment seems to have been treated properly.                                                              24 VLS was not able to review the supporting documentation for all disbursements to Mr. Collins from the revolving cash fund. This section includes a summary based on the transactions and support that could be analyzed. 25 According to the Administrative Procedure 6.13.1 Revolving Cash Fund, the purpose of the RCF is to expedite small purchases, emergency payments, and to reduce purchasing costs. This account may be used to purchase instructional materials, classroom and office supplies, governmental publications, periodicals, etc., which are not available from the District warehouse. Purchases should not exceed $150 unless specifically approved by the Director of Finance. The District also provided a copy of the Business Services Guide for 2015/16, which includes a section on RCF (page 67). According to this guide, “the limit for each RCF purchase is $150. If you exceed this amount, you will only be reimbursed for the allowed $150.” The $150 limit is also stated on the RCF form (Attachment 11). Page 21 Poway Unified School District Report on J. Collins Forensic Accounting    There were ten (10) payments, totaling $20,170.86, to Mr. Collins from the RCF that exceeded the $150 limit established, including the $17,000 vacation payout payment. The ten payments relate to the following: - 1 for vacation payout: $17,000 - 3 for Internet services (discussed further in the next bullet): $1,151.82 - 3 advances related to travel: $900.00 - 3 reimbursements related to travel: $1,119.04 There were eight (8) payments to Mr. Collins for Internet services, which total $1,646.15. According to Ms. Tholandi, the reimbursement for Internet services started prior to her being in her current role with the District. Additionally, this reimbursement for Internet services was also paid to several other employees and a Board member. There is no language in Mr. Collins’ contract that indicates he was eligible for this reimbursement. Additionally, the District was not able to provide VLS with documentation showing that this reimbursement was Board approved.26 F. KEY INFORMATION OBTAINED FROM REVIEW OF ELECTRONIC DEVICES VLS obtained the electronic devises issued to Mr. Collins by the District. This included his District issued computers, laptops, cell phones (iPhones), and iPads. VLS used computer forensic techniques to image or copy the data and apply relevant search terms to identify electronic communications or documents relevant to the work performed. Relevant emails identified have been referenced in this report, and included as attachments, where appropriate. Additionally, VLS identified numerous text messages between Mr. Collins and his family members, District employees, and others that discuss personal financial hardships, methods Mr. Collins identified for obtaining money, days in which Mr. Collins did not work, and District records/documents removed from District premises. These text messages were identified from three different iPads that were issued to Mr. Collins. The relevant text messages are included in Attachment 12 (iPad ID: 0033915), Attachment 13 (iPad ID: 0051457), and Attachment 14 (iPad ID: No ID). G. CONCLUSION In summary, as illustrated in this report, VLS has calculated overpayments and unauthorized payments made to Mr. Collins totaling $320,769. Additionally, VLS identified disbursements made to or purchases made by Mr. Collins that violated District policies; these transactions total $24,494.                                                              26 These payments date from October 2008 through June 2011, and the supporting documents were destroyed by the District. VLS was able to identify the nature of these payments to Mr. Collins based on the description included in the RCF ledger, which stated cable services or Internet services. Page 22 Poway Unified School District Report on J. Collins Forensic Accounting    Table 9 summarizes the overpayments and unauthorized payments made to Mr. Collins. Table 9: Summary - Over/Unauthorized Payments to Collins Description  Base pay  Longevity pay  Vacation payout  RCF ‐ Internet Services  Total  Actual   $   2,186,510            144,693            148,457                 1,646    $   2,481,306   Over/(Under)  Per VLS  Payment   $   2,109,269  $        77,241              12,603          132,090              38,665          109,792                      ‐                 1,646   $   2,160,537  $      320,769  Page/Table  Reference  Page 7, Table 1  Page 11, Table 2  Page 18, Table 7  Page 22 Table 10 summarizes disbursements to or purchases made by Mr. Collins that were a violation of District policy. Table 10: Summary – Transactions That Violate District Policy Page/Table  Description  Amount  Reference  P‐card purchases   $           5,475   Page 20, Table 8  RCF ‐ Vacation payout              17,000   Page 21‐22  RCF ‐ Exceeds limit*                2,019   Page 22  Total   $        24,494   *Excludes the $17,000 vacation payout and the $1,646 related to Internet services. We appreciate the opportunity to be of assistance to the District in this matter. If you have any questions related to the information provided in this letter, please feel free to contact me at any time. Sincerely, Ernest C. Cooper, CPA/CFF, CFE Partner Page 23  Base + Retro  Base Pay         197,644.50        204,301.98        240,747.33        250,044.00        229,947.48        234,999.96        270,802.59        308,899.50    1,937,387.34  Certificated  Bonus/STRS                       ‐                      ‐                      ‐          48,134.73          67,063.36          69,404.06            1,748.98                      ‐        186,351.13  Employee  Award                       ‐                      ‐          25,149.00         (25,149.00)                      ‐                      ‐                      ‐                      ‐                      ‐  Retro ‐ Extra  Comp                   38.62                451.73                      ‐                      ‐                      ‐                      ‐                499.61                722.68            1,712.64  Doctoral  Stipend             1,000.00            2,750.00            2,500.00            2,500.00            2,500.00            2,500.00            2,500.00            2,500.00         18,750.00 Longevity            9,967.22          12,601.51          16,621.29          17,292.36          17,680.86          18,069.36          24,625.14          31,303.94      148,161.68  Expense Allow             3,600.00            3,600.00            1,800.00                      ‐                      ‐                      ‐                      ‐                      ‐           9,000.00 Mileage Allow            6,000.00            6,000.00            3,000.00                      ‐                      ‐                      ‐                      ‐                      ‐         15,000.00 Gross Pay        218,250.34        229,705.22        289,817.62        292,822.09        327,563.40        324,973.38        410,519.63        371,171.92   2,464,823.60 Footnotes (a) A total "Employee Award" of $50,298 was paid on 3/18/2010.  Beginning with payroll period 7/30/2010, this amount was paid back in equal monthly installments of $4,191.50.       Therefore, in 2010, the net amount paid under this category is $25,149. (b) The total "Certificated Bonus/STRS" consists of two payments: $65,291.88 and $4,112.18 both paid on 7/31/2013. (c) The "Leave (Vacation) Payoff" consists of two payments: $23,150.63 paid on 3/28/2014 and $87,192.68 paid on 7/31/2014. Year 2008 2009 2010 (a) 2011 2012 2013 (b) 2014 (c) 2015 Total  Leave  (Vacation)  Payoff                       ‐                      ‐                      ‐                      ‐          10,371.70                      ‐        110,343.31          27,745.80        148,460.81 Per Employee Paystubs SUMMARY OF JOHN COLLINS' TOTAL COMPENSATION  Tax Deferred  Deductions ‐  STRS  Contribution           17,460.02          18,376.42          21,173.48          25,437.66          25,375.34          25,997.88          24,262.09          29,772.43      187,855.32  Taxable Gross‐ As Stated         200,790.32        211,328.80        268,644.14        267,384.43        302,188.06        298,975.50        386,257.54        341,399.49   2,276,968.28 Box 1 (Wages)        202,032.32        212,340.80        271,503.64        272,286.43        307,090.06        304,130.50        393,833.18        349,065.49   2,312,282.42 Box 12c (Life Insurance)           (1,242.00)           (1,242.00)           (2,859.50)           (4,902.00)           (4,902.00)           (4,902.00)           (7,524.00)           (7,524.00)       (35,097.50) Per Employee W‐2 Net        200,790.32        211,098.80        268,644.14        267,384.43        302,188.06        299,228.50        386,309.18        341,541.49   2,277,184.92 Difference: W‐2  Over/(Under)  Paystubs                      ‐              (230.00)                      ‐                      ‐                      ‐                253.00                  51.64                142.00               216.64 Attachment 1  Base + Retro  Base Pay          202,221.00         206,382.96         275,152.35         224,895.00         234,999.96         239,435.07         297,735.00         160,032.00      1,840,853.34  Certificated  Bonus/STRS                        ‐                       ‐           48,134.73           67,063.36                       ‐           71,153.04                       ‐                       ‐         186,351.13  Employee  Award                        ‐           50,298.00          (50,298.00)                       ‐                       ‐                       ‐                       ‐                       ‐                      ‐  Retro ‐ Extra  Comp                    38.62                 451.73                       ‐                       ‐                       ‐                 499.61                       ‐                 722.68            1,712.64  Doctoral  Stipend              2,500.00             2,750.00             2,500.00             2,500.00             2,500.00             2,500.00             2,500.00             1,000.00          18,750.00 Longevity           10,198.94           15,417.19           17,333.01           17,292.36           18,069.36           18,205.44           30,908.76           15,849.56       143,274.62  Expense Allow              3,600.00             3,600.00                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐             7,200.00 Footnotes (a) The total "Certificated Bonus/STRS" consists of three payments: $65,291.88 and $4,112.18 both paid on 7/31/2013, and $1,748.98 paid on 6/30/2014. *Through December 2015 only. Year 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 (a) 2014/15 2015/16* Total  Leave  (Vacation)  Payoff                        ‐                       ‐                       ‐                       ‐           10,371.70           23,150.63           87,192.68           27,745.80         148,460.81 Per Employee Paystubs SUMMARY OF JOHN COLLINS' TOTAL COMPENSATION ‐ BY FISCAL YEAR Mileage Allow             6,000.00             6,000.00                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐          12,000.00 Gross Pay         224,558.56         284,899.88         292,822.09         311,750.72         265,941.02         354,943.79         418,336.44         205,350.04    2,358,602.54  Tax Deferred  Deductions ‐  STRS  Contribution            17,964.68           18,768.16           27,449.58           24,940.04           20,445.56           26,543.43           26,988.28           16,257.91       179,357.64  Taxable Gross‐ As Stated          206,593.88         266,131.72         265,372.51         286,810.68         245,495.46         328,400.36         391,348.16         189,092.13    2,179,244.90 Attachment 2 Attachment 3 From: Sent: To: Subject: Collins, John Thursday, December 03, 2015 7:25 PM "Tholandi, Malliga" Re: Re: confidential request on APSM longevity Also, I am not talking about any kind of true up or retro. I'm thinking this could be effective 1‐1‐1‐2016. So anyone  currently receiving longevity for 15, 20, or 25 would just start getting their longevity recalculated to the new number  going forward.      Sent from my iPhone    On Dec 3, 2015, at 6:24 PM, Tholandi, Malliga  wrote:  Thanks John for the clarification.  Paula, please could you factor these in and do another projection?    Thank you       Sent from my iPhone    On Dec 3, 2015, at 5:37 PM, Collins, John  wrote:  What I meant was:    Currently the longevity increases are 2.5 % @ 10 years  +2.5 % @ 15 years  +2.5  % @ 20 years  + 2.5 % @ 25 years    What would be the cost if it were increased to:  2.5 % @ 10 years  + 3% @ 15 years  +3.5 % @ 20 years  + 4% @ 25 years    Wouldn't this be closer to what SEIU and PSEA get?    What is the % increase for teachers at step 25?      Sent from my iPhone    On Dec 3, 2015, at 4:50 PM, Tholandi, Malliga  wrote:  John:     I sent the % to Paula please see her response below.  The % for APSM  are already higher than what you stated.  I suggest we just leave it  alone.  1 Page 1 of 2 Attachment 3    Thanks John     Malliga Tholandi  Associate Superintendent, Business Support Services  Poway Unified School District  Phone: (858) 521‐2778     From: Rians, Paula Sent: Thursday, December 03, 2015 4:38 PM To: Tholandi, Malliga Cc: Hogarth, Tracy; Rians, Paula Subject: RE: confidential request Importance: High     Hi Malliga, Ready to work on this now as I am swamped tomorrow. To decrease the Longevity percentages? They are currently: 2.5, 5.07, 7.70 and 10.39. Same years of service levels. Please clarify.. Thanks, Paula From: Tholandi, Malliga Sent: Thursday, December 03, 2015 2:51 PM To: Rians, Paula Cc: Hogarth, Tracy Subject: confidential request  Paula:     Per John’s request ‐ could you please do the longevity calculation for  APSM using the following assumptions:     10 years at 2.5%  15 years at 3%  20 years at 3.5%   25 years at 4%     If possible, if you could send it to me by the end of the work day  tomorrow, John would really appreciate it.     Thanks Paula     Malliga Tholandi  Associate Superintendent, Business Support Services  Poway Unified School District  Phone: (858) 521‐2778  2 Page 2 of 2 Attachment 4 Poway Uni?ed School District Employee Leave Information Collins, John Employee ID 434-119 Fiscal Year Carry Over Total Accrual Time Used Ending Balance M33332 2007-2008 1,048.00 96.00 0.00 1,144.00 140.64 208.00 311.50 37.14 Fiscal Year Leave Reason From Date End Date Hours 2007-2008 VacationnUSED 7/9/2007 7/16/2007 24.00 VacationnUSED 7/23/2007 7/30/2007 48.00 VacationnUSED . 9/20/2007 9/21/2007 16.00 VacationnUSED 10/11/2007 10/12/2007 12.00 VacationnUSED 12/26/2007 12/29/2007 24.00 Vacation~?USED 1/2/2008 1/4/2008 24.00 Vacatio11--USED 2/20/2008 2/21/2008 16.00 Vacation--USED 4/22/2008 4/25/2008 27.50 Vacation--USED 5/2/2008 5/5/2008 16.00 Vacation--USED 5/9/2008 5/9/2008 4.00 Vacation--USED 5/13/2008 5/16/2008 24.00 Vacation-USED 5/19/2008 5/23/2008 28.00 Vacation--USED 5/29/2008 5/30/2008 16.00 Vacation--USED 6/2/2008 6/3/2008 8.00 VacationnUSED 6/4/2008 6/4/2008 8.00 VacationnUSED 6/6/2008 6/6/2008 8.00 VacationnUSED 6/30/2008 6/30/2008 800 Page 1 oflO Attachment 4 Poway Uni?ed School District Employee Leave Information Collins, John Employee ID 434-119 Fiscal Year Carrv ng; Total Accrual Time Used Ending Balance Memo 2008-2009 1-SICK 1,144.00 95.99 80.00 1,159.99 37.14 208.01 156.00 89.15 Fiscal Year Leave Reason From Date End Date Heurs 2008-2009 Vacation?USED 7/1/2008 7/11/2008 - 64.00 Personal 111ness~ USED 9/17/2008 9/19/2008 24.00 PN Personal Neces?ity 9/23/2008 9/24/2008 8.00 Personal USED 10/24/2008 10/27/2008 16.00 Vacation--USED 11/25/2008 1 1/25/2008 8.00 Vacation--USED 12/22/2008 12/30/2008 40.00 Vacation-~USED 1/2/2009 1/2/2009 800 Persona] Illness? USED 1/13/2009 1/13/2009 8.00 Personal USED 1/22/2009 1/23/2009 16.00 Personal Illness- USED 1/28/2009 1/28/2009 800 Vacation-~USED 2/3/2009 2/3/2009 4.00 Vacation--USED 4/6/2009 4/9/2009 32.00 Page 2 of 10 Attachment 4 Poway Uni?ed School District Employee Leave Information Collins, John Employee ID 434-119 Fiscal Year Carry Over Total Accrual Time Used Ending Balance 2009-2010 1,152.00 95.99 31.00 1,216.99 2-VAC 89.15 208.00 96.00 201.15 Fiscal Year Leave Reason From Date End Date Hours 2009?2010 Personal USED 6/30/2009 6/30/2009 8.00 Personal Illness- USED 7/1/2009 7/2/2009 16.00 Vacation-?USED 7/6/2009 7/9/2009 3200 Personal USED 9/23/2009 9/23/2009 8.00 Personal Illness- USED 10/26/2009 10/26/2009 7.00 Vacation?USED 11/24/2009 11/24/2009 8.00 Vacation??USED 2/16/2010 2/17/2010 16.00 Vacation--USED 4/6/2010 4/8/2010 24.00 VacationnUSED 4/22/2010 4/22/2010 . 8.00 Vacation--USED 5/21/2010 5/21/2010 8.00 Page 3 of 10 Attachment 4 Collins, John Employee ID 434-119 Fiscal Year Poway Uni?ed School District Employee Leave Information Carrv ng; Total Accrual Time Used Ending Balance Memo 2010-2011 1,216.99 96.00 64.00 1,248.99 Z-VAC 201.15 240.00 96.00 345.15 Fiscal Year Leave Reason From Date End Date Hours 20I0-2011 VacationnUSED 11/12/2010 11/12/2010 8.00 VacationnUSED 11/22/2010 11/23/2010 16.00 Vacation--USED 12/20/2010 12/27/2010 32.00 Personal Illness- USED 12/28/2010 12/29/2010 16.00 Personal Illness? USED 1/3/2011 1/7/2011 40.00 Vacation-M8131) 4/4/2011 4/7/2011 32.00 PN Personal Necessity 4/26/20] 1 4/26/20] 1 8.00 Vacation--USED 6/29/20] 1 6/29/20] 1 8.00 Page 4 of 10 Attachment 4 Collins, John Employee ID 434-119 Fiscal Year Poway Uni?ed School District Employee Leave Information Carry Over Total Accrual Time Used Ending Balance Memo 2011-2012 1,248.99 96.00 48.00 1,296.99 2-VAC 345.15 240.01 156.00 429.16 Fiscal Year Leave Reason From Date End Date Hours 2011-2012 Vacation--USED 7/5/2011 7/6/2011 16.00 VacationnUSED 7/13/2011 7/13/2011 8.00 VacationnUSED 11/21/2011 11/22/2011 16.00 Vacation-?USED 12/19/2011 12/29/2011 56.00 Vacation-~USED 2/13/2012 2/14/2012 16.00 Vacation?-USED 2/15/2012 2/15/2012 4.00 Vacation--USED 2/21/2012 2/23/2012 24.00 5 Personal Illness- USED 3/8/2012 3/9/2012 16.00 Personal Illness- USED 4/2/2012 4/5/2012 32.00 Vacation-USED 6/28/2012 6/29/2012 16.00 Page 5 of 10 Attachment 4 Poway Uni?ed School District Employee Leave Information Collins, John Employee ID 434-119 Fiscal Year Carl?sJ Over Total Accrual Time Used Ending Bah?n5; Memo 2012-2013 1,296.99 96.00 40.00 1,352.99 Z-VAC 429.16 240.01 183.00 481.17 Fiscal Year Leave Reason From Date End Date Hours 2012-2013 VacationnUSED 7/2/2012 7/3/2012 16.00 VacationnUSED 7/6/2012 7/18/2012 7200 VacationnUSED 10/31/2012 10/31/2012 8.00 Vacation--USED 11/19/2012 11/20/2012 16.00 CDA Catastrophic Donation- APSM 12/9/2012 12/9/2012 40.00 VacationuUSED 12/26/2012 12/23/2012 24.00 Vacation--USED 1/2/2013 1/4/2013 24.00 VacationuUSBD 2/20/2013 2/20/2013 400 Vacation~~USED 3/25/2013 3/26/2013 1600 Vacation-USED 3/28/2013 3/28/2013 8.00 Page 6 of 10 Attachment 4 Poway Uni?ed School District Employee Leave Information Collins, John Employee ID 434-119 Fiscal Year Carry Over Total Accrual Time Used Ending Balance Memo 2013-2014 1,352.99 96.00 84.00 1,364.99 2-VAC 481.17 240.01 208.00 513.18 Fiscal Year Leave Reason From Date End Date Hours 2013-2014 Vacation--USED 7/10/2013 7/19/2013 64.00 Vacation-?USED 7/25/2013 7/26/2013 16.00 Persona] [ilness- USED 11/14/2013 11/14/2013 8.00 Vacation--USED 12/23/2013 12/30/2013 32.00 VacationnUSED 1/2/2014 1/3/2014 16.00 Personal USED 1/8/2014 1/10/2014 20.00 Vacation?-USED 1/22/2014 1/24/2014 24.00 Vacation-USED 2/18/2014 2/20/2014 24.00 Personal Illness- USED 3/3/2014 3/5/2014 16.00 Personal illness- USED 3/11/2014 3/14/2014 32.00 8 Personal Illness? USED 3/17/2014 3/17/2014 4.00 Personal Illness- USED 3/18/2014 3/18/2014 4.00 Vacation?USED 4/7/2014 4/10/2014 32.00 Page 7 of 10 Attachment 4 Poway Uni?ed School District Employee Leave Information Collins, John Employee ID 434-119 Fiscal Year Carry Over Total Accrual Time Used Ending Balance Memo 2014-2015 1-SICK 1,364.99 96.00 52.00 1,408.99 Z-VAC 513.18 240.01 577.18 176.01 Fiscal Year Leave Reason From Date End Date Hours 2014?2015 VPO Vacation Payoff 7/1/2014 7/1/2014 513.18 Personal USED 12/3/2014 12/3/2014 4.00 Vacation--USED 12/22/2014 12/26/2014 24.00 Vacation-USED 1/2/2015 1/2/2015 8.00 Vacation-USED 2/19/2015 2/19/2015 8.00 PN Personal Necessity 3/12/2015 3/12/2015 8.00 Personal Illness- USED 3/13/2015 3/13/2015 8.00 Personal USED 3/23/2015 3/23/2015 8.00 Vacation--USED 4/6/2015 4/8/2015 24.00 Personal Illness- USED 4/23/2015 4/23/2015 8.00 Personal Illness- USED 5/28/2015 5/28/2015 8.00 Personal Illness- USED 6/1/2015 6/1/2015 800 Page 8 of 10 Poway Uni?ed School District Employee Leave Information School Year 2015?2016 Superintendent's Office Collins, John Superintendent Attachment 4 Employee 19 Prior Current - Time Available Excess Vacation to be Carryover Yr. Used Balance ?59d by 6/30/16 TOTALS - Personal Illness 1,403.99 96.00 203.00 1,296.99 TOTALS - Vacation 176.01 240.01 328.00 88.02 If you have any questions contact your Payroll Technician. Vacation-USED From Date Time Taken in Hours Collins. John ?Entries w/fh are NOT absences. Vacation?USED 07/02/2015 07/02/2015 8.00 VVacation?-USED 07/08/2015 07/07/2015 15.00 VVacation?USED 07/09/2015 07/10/2015 15.00 Vacation?USED 07/15/2015 07/17/2015 24.00 Vacation-USED 07/21/2015 07/21/2015 8.00 Vacation-?USED 07/23/2015 07/23/2015 8.00 8 Personal Illness- USED 07/30/2015 07/31/2015 18.00 8 Persona! Illness- USED 08/03/2015 08/03/2015 8.00 Personal Illness- USED 08/05/2015 08/05/2015 8.00 PN Personal Necessity 09/18/2015 09/18/2015 4.00 PM Personal Necessity 09/21/2015 09/21/2015 8.00 PN Personal Necessity 09/23/2015 09/23/2015 8.00 3 Personal Illness- USED 09/28/2015 09/28/2015 8.00 PM Personal Necessity 09/30/2015 09/30/2015 8.00 PN Personal Necessity 11/09/2015 11/09/2015 8.00 8 Personal Illness- USED 11/20/2015 11/20/2015 4.00 VPO Vacation Payoff 11/30/2015 11/30/2015 150.00 8 Personal Illness- USED 12/03/2015 12/04/2015 16.00 3 Personal USED 12/09/2015 12/09/2015 8.00 8 Personal Illness- USED 12/10/2015 12/11/2015 15.00 VacationnUSED 12/23/2015 12/30/2015 32.00 8 Personal USED 01/12/2018 01/12/2018 4.00 Personal USED 01/13/2016 01/14/2018 18.00 PN Personal Necessity 01/27/2016 01/27/2016 8.00 02/16/2015 02/18/2018 24.00 Page 9 of 10 Poway Uni?ed School District Employee Leave Information School Year 2015-2016 Attachment 4 Superintendent's Of?ce Collins, John Superintendent Employee PN Personal Necessity Bl Bereavement in state 300 miles 8 Personal USED 8 Personal Illness- USED Personal Illness- USED 8 Personal Illness- USED 8 Personal USED 8 Personal USED Personal USED Personal Illness- USED 8 Personal Illness- USED Vaoation-?USED 02/22/2016 02/24/2016 02/29/2016 03/01/2016 03/07/2016 03/09/2016 03/10/2016 03/14/2016 03/15/2016 03/21/2016 03/30/2016 04/11/2016 02/22/2016 02/26/2016 02/29/2016 03/03/2016 03/07/2016 03/09/2016 03/10/2016 03/14/2016 03/15/2016 03/21/2016 03/30/2016 04/14/2016 8.00 24.00 8.00 24.00 1.00 1.50 3.50 4.00 2.00 4.00 4.00 32.00 Page 10 of 10 Attachment 5 From: Sent: To: Subject: Attachments: McDowell, Tina Friday, June 19, 2015 1:39 PM Anderson, Wendy; Collins, John; De Clercq, Cindy; Hogarth, Tracy; Lehew, Eric; McDowell, Tina; Newman, Richard; Purvis, Tim; Rens, Kimberlie; Robertson, Mel; Tarantino, Mike; Tholandi, Malliga; Wakefield, Jessica; Walton, Noreen; Cordeau, Monique Vacation Schedule 2015.docx Vacation Schedule 2015.docx Please take a moment to review the attached vacation schedule and let me know if I have your vacation dates listed  incorrectly.  These are the dates that will be listed in John’s calendar.    Thank you!    Tina  1 Page 1 of 3 V Wendy Anderson Cell: 619.813.9970 Page 2 of 3 C V Rich Newman C 6/15-6/19 Cell: 760.402.0763 C 6/26-7/3 Tim Purvis Cell: 951.970.2976 V V Kimberlie Rens Cell: 858.761.8234 Mel Robertson Cell: 858.472.2637 V 6/27-6/30 V Tina McDowell Cell: 858.342.6952 V V H V C V V H H H H H V 6/16-6/30 H Eric Lehew Cell: 858.442.9726 C H H H F 3 H C V V V Th 2 Tracy Hogarth Cell: 858.945.0087 Bob Gravina C 6/29-6/30 Cell: 858.414.7208 V 6/22-6/26 V Cindy De Clercq Cell: 858.229.8075 V 6/22-6/30 V John Collins Cell: 858.442.2301 V 6/29-6/30 W 1 NAME JUNE V V V V V V V V M 6 V V V V V V V V Tu 7 V V V V V V V W 8 V V V V V V V Th 9 V V V V V V F 10 V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V M Tu W Th F M Tu W Th F M Tu W Th F 13 14 15 16 17 20 21 22 23 24 27 28 29 30 31 JULY AUGUST Attachment 5 Page 3 of 3 H V M 6 C = conference/work-related out-of-office H = holiday – office closed PN = personal necessity V = vacation CP = comp H H Jessica Wakefield V Cell: 209.679.4858 6/25-6/30 Monique Cordeau H Noreen Walton Cell: 858.208.6715 H F 3 H Th 2 Malliga Tholandi Cell: 858.437.7682 W 1 H June Mike Tarantino Cell: 858.774.6701 NAME V Tu 7 V W 8 V Th 9 V F 10 V V V V V V V V V V V V V V V V V V V M Tu W Th F M Tu W Th F M Tu W Th F 13 14 15 16 17 20 21 22 23 24 27 28 29 30 31 August Attachment 5 Attachment 6 VACATION AND HOQDAYS The Superintendent shall be entitled to thirty (30) days of annual vacation with pay, and in addition will receive paid holidays defined in section 37220 of the Education Code provided that such days are determined to be holidays by the Board. No more than thirty (30) vacation days may be carried over from one year to the succeeding year. Further, the Superintendent shall not accumulate more than sixty (60) days of vacation. Upon termination of this Agreement, the Superintendent shall be entitled to compensation for unused and accumulated vacation days to a maximum of sixth (60) days at the then current daily rate of pay. WW ng it PM: Attachment 7 Salary Contract 14l15-Vacation Summary Superintendent Vacation Summary: Group 19 Range 13 Emp Pos #0062 Current Vacation Balance 513.18 July 2014/2015 Entitlement . ?$240.00 Total'Hours '?53.18. Totai Days f94??5?3 [Way ut 7/1"or14 Balance to 30 Days 30.00; Daily Rate of Pay 1,359.20 Number of Days to be Paid Out 64.15 ?otal Gross of Vacation Pay Out 87,192.68 I Mr Pb; 03?4??er we. to M- Collin 5- - Attachment 8 November 19, 2015 To: Joy Ramiro, Director of Finance From: Mailiga Tholandi, Associate Superintendent of Business Re: Partial vacation pay-off for Dr. John Collins Joy: Please process a RCF check in the amount of $17,000 made payable to our Superintendent today. This is for 20 days of his vacation that is earned and on the books. Paula in Payroll did the calculation for me and gave me the amount net of taxes and other deductions. Payroll has already run for the month of November bad hence the reason for the RCF check. Thank you, Joy CC: Tracy Hogarth, Associate Superintendent of Personnel Paula Rians, Payroll Supervisor Attachment 9 POWAY UNIFIED SCHOOL DISTRICT ADMINISTRATIVE PROCEDURE ARTICLE: 6.0 BUSINESS SUPPORT SERVICES 6.10 FINANCE 6.18 CREDIT CARD ACCOUNTS AND USAGE Originator: Issue No: Date: Page: Reference: Assoc. Superintendent, BSS 2 7/1/11 1 of 9 SECTION 6.18.1 District Purchasing Card Program 1.0 PURPOSE To set forth the Policies and Procedures for the District Purchasing Card Program. 2.0 INTRODUCTION The Poway Unified School District (the District) Purchasing Card Program has been established to provide a convenient means with which to make purchases and, at the same time, reduce the costs associated with initiating and paying for those purchases. The Finance Department is responsible for managing the Program and each school and department is responsible for managing its cardholder accounts. Two areas of responsibility have been defined within each school or department to assist in this management effort. They are the Cardholder and School or Department Head. It is important to understand that these areas of responsibility do not necessarily equate to two separate individuals within the school or department. It is permissible for one individual to be assigned one or more of these responsibilities as defined in these Policies and Procedures. The ultimate decision as to how each of these responsibilities is assigned will be made within each school or department. 3.0 DEFINITIONS 3.1 Purchasing Card: A credit card issued to an employee of the District for the purpose of making authorized purchases on the District’s behalf. The District will issue payment for charges made with the Purchasing Card. 3.2 Cardholder: District full-time permanent employee whose name appears on the Purchasing Card and is accountable for all charges made with that card. 3.3 School or Department Head: District employee(s) within each school or department responsible for verifying that all charges against the Cardholder's account are approved and that the original documentation is sent to the Finance Department. School or Department Heads have the ability to allocate individual charges to any of the District budget accounts under their control. Cardholders may be their own School or Department Heads and a School or Department Head may oversee more than one Cardholder account depending on how the school or department elects to manage its accounts. A school or department may have more than one School or Department Head. 3.4 Program Administrator: The Finance Department employee responsible for administering the Purchasing Card Program for the District and acting as the main contact for the District. 3.5 Transaction / Spending Limit: A dollar limitation of purchasing authority assigned to the Cardholder for each total charge made with the Purchasing Card. This amount must not exceed the predetermined spending limit. School or Issue 1: 8/6/02 Page 1 of 9 Attachment 9 ARTICLE: 6.0 BUSINESS SUPPORT SERVICES SECTION 6.18.1 District Purchasing Card Program Page 2 of 9 departments establish limits on a per Cardholder basis. A single transaction/charge may include multiple items but cannot exceed the predetermined spending limit. 4.0 5.0 3.6 Monthly Spending Limit: A dollar limitation of purchasing authority assigned to the Cardholder for the total of all charges made during each monthly billing cycle. School or departments establish limits on a per Cardholder basis. 3.7 Monthly Statement: A listing of all transactions charged to the Cardholder's card account up to the end of the monthly billing cycle. This statement is sent by the processor, directly to the Cardholder, on a monthly basis. 3.8 Default General Ledger Account: The District account code assigned to specific merchant category codes. 3.9 Support Documentation: A merchant-produced or non-District document that records the relevant details for each item purchased including quantities, amounts, a description of what was purchased, the total charge amount, and the merchant's name and address (e.g., sales receipt, original invoice, packing slip, credit receipt, etc.). RECEIVING THE PURCHASING CARD 4.1 A complete Cardholder Account Form must be submitted for each prospective Cardholder. The School or Department Head must sign this form, select the purchasing controls, and then forward to the Program Administrator. 4.2 All prospective Cardholders must attend a training session and sign a Cardholder Agreement prior to receiving a Purchasing Card. 4.3 In order to provide a measure of security, the purchasing card requires activation. When the card is received, a sticker prompts the cardholder to activate the purchasing card. Once activated, the purchasing card is ready for use. Activation is required only once for each purchasing card received. AUTHORIZED CARD USE 5.1 5.2 Cardholders are authorized to use the Purchasing Card to purchase any merchandise or services required as a function of their duties at the District with the exception of the following: • Items for personal use. • Items not related to District business. • Cash advances. • Gift cards. • Any purchase prohibited by District policy. • Equipment valued at $500 or greater. • All personal services performed by an individual, including but not limited to presenters, lecturers, interpreters, et al. No independent contractors are allowed to be contracted with the Purchasing Card. Use the Consultant Services Request form B74 and follow the rules under the Business Services Guide. • Contracted services valued at $2,000 or greater. Only the Cardholder whose name is embossed on the Purchasing Card is authorized to use the card and is responsible for ensuring that all charges made with the card are in compliance with these Policies and Procedures. Page 2 of 9 Attachment 9 ARTICLE: 6.0 BUSINESS SUPPORT SERVICES SECTION 6.18.1 District Purchasing Card Program 5.3 6.0 Page 3 of 9 The total value of any one charge made with the Purchasing Card may not exceed the single transaction limit stipulated on the Cardholder's Enrollment Form. UNAUTHORIZED AND/OR INAPPROPRIATE CARD USE The Purchasing Card must never be used to purchase items for personal use or for non-District purposes even if the Cardholder intends to reimburse the District. A Cardholder who makes an unauthorized purchase with the Purchasing Card, as defined in section 5.0, or uses the Purchasing Card in an inappropriate manner will be subject to disciplinary action that can include card cancellation and termination of employment at the District. 6.1 7.0 Failure to comply with the requirements of the User Manual may result in immediate revocation of procurement card privileges if any of the following exceptions occur: • Splitting of charges to avoid the single purchase dollar limit. • Loaning the card to another employee for use. • Allowing purchases to be signed for by anyone other than the cardholder. The exception being a delivery receipt, explained in User Manual Procedure 9, “Can the card be shared?” • Failure to submit receipts for charges. • An inadvertent personal purchase occurs for the second time. • Second time the bi-weekly Smart Data report is submitted to Finance more than 10 days after the bi-weekly period. • Second time the attached receipts do not match the item descriptions or dollar amounts listed on the bi-weekly Smart Data report. MAKING A PURCHASE WITH THE PURCHASING CARD 7.1 Confirm that the selected merchant accepts the Purchasing Card. If not, choose another. In either case, inform the Program Administrator via the School or department Contact, about the fact that the original merchant did not accept the Purchasing Card. 7.2 When making purchases in person, the Cardholder must sign the charge receipt and retain the customer copy. The Cardholder should verify that either the charge receipt or sales receipt complies with the requirements for support documentation set forth in Section 3.0 (paragraph 3.9). 7.3 When making non-face-to-face purchases (e.g., via telephone, Internet, mail order, etc.), Cardholders should give the merchant the account number embossed on their card and direct the merchant to include the following on the shipping label and/or packing slip: • Cardholder name and phone number • School or department name Regardless of who receives the shipment, the Cardholder is responsible for obtaining all documentation (packing slips, mail order form copies, etc.) related to the purchase and verifying that the documentation complies with the requirements for support documentation set forth in Section 3.0 (paragraph 3.9). Page 3 of 9 Attachment 9 ARTICLE: 6.0 BUSINESS SUPPORT SERVICES SECTION 6.18.1 District Purchasing Card Program 8.0 9.0 Page 4 of 9 MERCHANDISE RETURNS AND EXCHANGES 8.1 The Cardholder is responsible for contacting the merchant when merchandise purchased with the Purchasing Card is not acceptable (incorrect, damaged, defective, etc.) and arranging a return for credit or an exchange. 8.2 If merchandise is returned for credit, the Cardholder is responsible for obtaining a credit receipt from the merchant and retaining that receipt with the support documentation for that purchase. Receiving cash or checks to resolve a credit is prohibited! 8.3 If merchandise is to be exchanged, the Cardholder is responsible for returning the merchandise to the merchant and obtaining a replacement as soon as possible and should be within 30 days. Documentation showing the proper resolution of the exchange is to be retained with the support documentation for that purchase. RECORD RETENTION 9.1 Cardholder Responsibility: The Cardholder is responsible for obtaining purchase documentation from the merchant (sales receipt, packing slip, etc.) to support all purchases made with the Purchasing Card and verifying that the documentation complies with the requirements for support documentation set forth in Section 3.0 (paragraph 3.9). 9.2 Receipt Not Available: For mail, phone, fax, or Internet purchases in which a receipt is not available, use a copy of the completed application, flier, or order form as the receipt. Email and fax confirmations of purchases should be obtained when possible. All alternate receipts should clearly indicate the total dollar amount, description of the product or service ordered, cardholder’s name, and that payment was made using the purchasing card. In all other instances, if the receipts are unavailable, the cardholder must submit a formal written, signed affidavit explaining and describing the transaction in detail. 9.3 10.0 Lost Receipt: If the cash register receipt or the signed credit form is lost, the cardholder must first attempt to contact the merchant and obtain a copy of the documentation. If that is not possible, the cardholder must submit a written affidavit describing the transaction in detail. The cardholder’s supervisor must review and sign the written affidavit. CARDHOLDER VERIFICATION OF CHARGES 10.1 Cardholders are accountable for all charges made with their Purchasing Cards and are responsible for checking all transactions against the corresponding support documentation to verify their accuracy and propriety. Verification should be done regularly using the Purchasing Card’s online transaction review system, Smart Data Online and the Cardholder's printed bi-weekly Smart Data report. 10.2 Cardholders are required to print a report from Smart Data for all transactions processed bi-weekly. During the cycle, cardholders are responsible for retaining the original copy of all transaction receipts. Cardholders are to review their transactions on Smart Data Online (SDOL) for accuracy, including transactions, amounts, and default General Ledger (GL) codes. If a GL code for a purchase is incorrect, the cardholder is to reallocate the default GL code and replace it with the desired GL code. Once each transaction is properly allocated, the cardholder will check the “Cardholder Reviewed” box, which will “lock” the information into the system. Page 4 of 9 Attachment 9 ARTICLE: 6.0 BUSINESS SUPPORT SERVICES SECTION 6.18.1 District Purchasing Card Program Page 5 of 9 Original receipts must be stapled to the bi-weekly report along with any required written explanations. The bi-weekly Smart Data report and attached receipts should then be forwarded to the Finance Department. Keep a record (duplicate copies) of all receipts, written explanations, statements, and forms submitted. Each cardholder is responsible for keeping their own documentation and processing the statements for payment. In the absence of the cardholder, the supervisor is responsible for processing the payment. Each cardholder is responsible for informing their supervisor of the location where the receipts and documentation are kept. Charges will be expensed to the cardholder’s school or department by Finance using the account information listed on the bi-weekly Smart Data report. Finance will review each bi-weekly Smart Data report and if an exception is identified, they will notify the supervisor and cardholder for correction. The cardholder’s school or department head and the Purchasing Card Program Administrator will also be notified of the exceptions. Violations noted may lead to or be reason for card revocation. 11.0 10.3 If a particular charge or credit does not appear online or on the bi-weekly Smart Data report, it should be checked against future online transaction information and/or the next bi-weekly Smart Data report. If the charge or credit does not appear within 30 days after the original charge was made, the Cardholder must notify the Program Administrator. 10.4 If the Cardholder disputes a charge, the nature of the dispute and the final resolution must be documented. This documentation must be retained with the monthly statement on which the disputed charge appears. (See Section 11.0) 10.5 After all transactions have been checked, the Cardholder must forward all documentation to Finance and communicate (preferably by email) to the School or Department Head informing them that their review is complete and specifying the date ranges reviewed. CARDHOLDER CHARGE DISPUTE RESOLUTION In the case of a disputed charge, the Cardholder must try to resolve the dispute directly with the merchant. If the dispute cannot be resolved, the Cardholder must complete a Cardholder Dispute Form within 30 days of the date noted on the Statement that lists the disputed charge and forward the completed form to the Program Administrator. 12.0 SCHOOL OR DEPARTMENT HEAD VERIFICATION OF CARDHOLDER CHARGES 12.1 The School or Department Head is responsible for reviewing each transaction using Smart Data Online and indicating in the designated field if the transaction is approved. Cardholders will perform this function if they are School or Department Heads. 12.2 For a charge to be approved there must be adequate support documentation available so that the School or Department Head can ascertain that the purchase is valid and the Cardholder is accountable for that purchase. Page 5 of 9 Attachment 9 ARTICLE: 6.0 BUSINESS SUPPORT SERVICES SECTION 6.18.1 District Purchasing Card Program 12.3 Page 6 of 9 For there to be a discrepancy associated with a charge, any one or more of the following situations may exist: • Insufficient transaction information. • One or more of the criteria for authorized card use set forth in Section 5.0 have not been met. • The Cardholder disputes the charge. (See Section 11.0) All discrepancies must be investigated and resolved. The disposition of each discrepancy must be documented and retained with the Support Documentation and/or Monthly Statement. Cardholders are accountable for all discrepancies. Note: If a discrepancy cannot be resolved, the Program Administrator must be notified. 12.4 13.0 TRANSACTION REALLOCATION 13.1 14.0 15.0 Transactions must be approved using the online transaction review system as soon as possible after they become available (transactions will be loaded daily). If a particular transaction has not been reviewed within 10 days of the Statement date, a reminder will be sent to the School or Department Head. If after 30 days the transaction is still undesignated, a warning message will be sent and after 40 days, the Program Administrator will contact the School or Department Head and the card may be canceled. At the end of the fiscal year (June 30), the transactions must be reviewed and charged and settled by July 15. For any given charge, the Cardholder has the option to perform an online reallocation from the Default General Ledger Account to any other District General Ledger account that is under their management. PURCHASING CARD SECURITY 14.1 It is the Cardholder's responsibility to safeguard the Purchasing Card and Purchasing Card account number at all times. 14.2 Cardholders must keep their Purchasing Cards in a secure location at all times. 14.3 Cardholders must not allow anyone else to use their Purchasing Cards and/or Purchasing Card account numbers. 14.4 Cardholders must not write their Purchasing Card account numbers where others can easily see them. LOST, STOLEN, OR DAMAGED PURCHASING CARD 15.1 If a Purchasing Card is lost, stolen, or damaged, the Cardholder must notify the Card Services Department immediately. 15.2 Cardholders must notify the Program Administrator if their cards are lost, stolen, or damaged within 24 hours after reporting the incident to Card Services. 15.3 After the above notification procedures have been completed, a new Purchasing Card will be issued to the Cardholder by the Program Administrator. 15.4 A Purchasing Card that is found after it has been reported lost or stolen must be destroyed by cutting it in half. Page 6 of 9 Attachment 9 ARTICLE: 6.0 BUSINESS SUPPORT SERVICES SECTION 6.18.1 District Purchasing Card Program 16.0 Page 7 of 9 CARDHOLDER ACCOUNT MAINTENANCE Whenever any of the information contained on a Cardholder's Enrollment Form changes, a Cardholder Account Form must be completed and signed by the administrator. The completed Cardholder Account Form will then to be forwarded to the Program Administrator. 17.0 CARDHOLDER TRANSFER WITHIN THE DISTRICT Cardholders who transfer to a new position within the same school or department and continue to require the use of a Purchasing Card as part of their new duties should continue to use the same card. Cardholders who no longer require a Purchasing Card in their new position or transfer to a different school or department must cancel their card per the instructions in Section 19.0. 18.0 CARDHOLDER SEPARATION FROM THE DISTRICT Prior to separation from the District, Cardholders must surrender their Purchasing Cards and corresponding support documentation to the Human Resources Department or the School or Department Head per the instructions in Section 19.0. 19.0 PURCHASING CARD CANCELLATION The Program Administrator must be notified immediately when a Purchasing Card is to be canceled. The Program Administrator will contact Card Services to inactivate the Purchasing Card. The card must be destroyed by cutting it in half. Page 7 of 9 Attachment 9 ARTICLE: 6.0 BUSINESS SUPPORT SERVICES SECTION 6.18.1 District Purchasing Card Program Page 8 of 9 Page 8 of 9 Attachment 9 ARTICLE: 6.0 BUSINESS SUPPORT SERVICES SECTION 6.18.1 District Purchasing Card Program Page 9 of 9 Page 9 of 9 Page 1 of 7 Expense Re port Run Date: 06-26-2013 Report ID: sd10017 Posting Date: 05-31-2013 - 06-25-2013 XX -5B42 POWAY UNIFIED SCHOOL DST. 15250 AVENUE OF SCIENCE SAN DIEGO. CA 92128-3406 USA Card Transactions 06-06-2013 CITYOFSAC Parking tee - 18.00 USD 16.00 USD 18.00 USD Sacramento LCFF A.95311 senate hearing Accountin Codes Budget Code: 03-00?0000?000-00 00-7200-5200-010- 427 06-09-2013 06-07-2013 TCA FASTRAK FASTTRAK Toll Road 30.00 USD 30.00 USD 30.00 USD replenishment Accountln Codes Budget Code: 03-00-0000-000-00 00-7200-5200?086- 427 06-10-2013 05-08-2013 SOUTHWEST John Collins travel 12.50 USD 12.50 USD 12.50 USD expense Accountin Codes Budget Code: 03-00-0000-000-00 00-7200-5200?010- 427 - 06-10-2013 06-08-2013 SOUTHWEST John Collins travel 12.50 USD 12.50 USD 12.50 USD expense Accountin Codes Budget Code: 03-00-0000-000?00 00?7200-5200?01 0- 427 06-10-2013 06-08-2013 SOUTHWEST John Collins travel 12.50 USD 12.50 USD 12.50 USD expense Accountin Codes Budget Code: 03-00-0000-000-00 00-7200-5200-010- 427 Report Run By: TINA MCDOWELL (mcdowell, Account Group Manager) Page 1 of 6 1994-2013. MasterCard. All rights reserved. Attachment 10 Page 2 of 7 gmmi mm XX ~5342 men POWAY UNIFIED SCHOOL DST, 15250 AVENUE OF SCIENCE SAN DIEGO. CA 92128-3406 USA Card Transactions Accountin Codes BudgetCode: 06-10?2013 06-08-2013 Accountin Codes Budget Code: 05?10?2013 06-08-2013 Accountin Codes BudgetCode: 06-10-2013 06-08-2013 Accountin Codes BudgetCode: 06-10?2013 06?08-201 3 Accountin Codes Budget Code: 03-00-0000?000-00 00?7200-5200?01 0- 427 SOUTHWEST 03-00-0000?000?00 00-7200-5200-010- 427 SOUTHWEST 03-00-0000.000-00 00-7200-5200?010- 427 SOUTHWEST 03-00-0000-000-00 00-7200-5200-010? 427 SOUTHWEST 03-00-0000-000-00 0 0?7200-520 0-010- 427 Report Run By: TINA MCDOWELL (mcdowall, Account Group Manager) 1994-2013. MasterCard. All rights reserved. Expense Report John Collins travel expense John Collins travel expense John Collins travel expense John Collins travel expense John Collins travel expense Page 2 of 6 Posting Date: 05-31-2013 - 06-25-2013 12.50 USD 12.50 USD 12.50 USD 12.50 USD 01m 12.50 USD 12.50 USD 12.50 USD 12.50 USD 12.50 USD 12.50 USD 12.50 USD 12.50 USD 12.50 USD Run Date: 06-26-2013 Report ID: sd10017 Attachment 10 Page 3 of 7 Expense Re port Run Date: 06-26-2013 Report ID: sd10017 Posting Date: 05-31-2013 - 06-25-2013 XX 6842 POWAY UNIFIED SCHOOL DST. 15250 AVENUE OF SCIENCE SAN DIEGO, CA 92128-3406 USA Card Transactions 06-10-2013 06-08?2013 SOUTHWEST John Collins travel 541.80 USD 541.80 USD 541.80 USD expense Accounting Codes Budget Code: 03-00-0000-000?00 00-7200-5200-010- 427 06-10-2013 06-08-2013 SOUTHWEST John Collins travel 541.80 USD 541.80 USD 541.80 USD 1/ expense Aocountin Codes Budget Code: 03?00?0000-000-00 00-7200-5200-010- 42? 06-10-2013 06?08-2013 SOUTHWEST John Collins lravel 541.80 USD 541.80 USD 541.80 USD 1/ expense Accountin Codes Budget Code: 03-00-0000-000-00 00-7200-5200-010- 427 06-10-2013 06?08-2013 SOUTHWEST John Collins travel 541.80 USD 541.80 USD 541.80 USD expense Accountin Codes Budget Code: 03-00-0000-000-00 00-7200?5200-010? 427 Card Subtotal 2,315.20 Grand Total 2,315.20 Report Run By: TINA MCDOWELL (mcdoWell. Account Group Manager) Page 3 of 6 19942013. MasterCard. All rights reserved. Attachment 10 Page 4 of 7 Awmms ?aluormnu'ainna 31min :1 JOHN 90?5157/3222 '9 4 0 DIEGO - . ?amt-NV,- z?o?z?sz 2.45 n= H.- no. Box 502030 ORN-IA San Diego. COAS mm {87714954500 ll 0 If a 3vw,-mz9 wo ?aw?M 7m '5m 4,2,7 44:17 Man ?7201.00/ Attachment 10 Attachment 10 From: Southwest Airlines Subject: Southwest Airlines EarIyBird Confirmation - AZZEXZ Uate: June 6, 2013, 10:07 AM To: My Account 1 View My Mine-rag Online Swmwesm ?es 1 i i 5 Check Flight Status Special Offers Hotel Deais Car Deais EarlyBird FAQs Ready for takeoff! Thanks for purchasing EarlyBird Check?In for your Battimore trip! Conveniently print your boarding pass with your ore-assigned boarding position anytime within 24 hours of departure. We'll see you-onboard! i . Upcoming Trip: none Earinird Check-InTM Confirmation Number: Passenger DeparturetArt-ivai Flight Date John Collins Depart San Diego; CA (SAN) on #3778 Sun Jul 14 Lisa Collins Southwest Airlines at 7:05 AM Travel Time 5 05 Arrive in Baltimore, MD at 3:10 PM John Cotiins Depart Baltimore, MD (own on #510 Fri Jul 19 Lisa Collins - Southwest Airlines at 1:50 PM - Travel Time 5 25 in San Diego, CA (SAN) at 4:Prise: $12.59 per person, one-way Page 5 of 7 Attachment 10 From: Southwest Airlines Suhieot: Southwest Airlines Earinird Confirmation - Date: June 8, 2013, 10:07 AM To: My Account View My ltineram Online i i i 3 i Check Flight Status Special Offers Hotel Deals Car Deals EarlyBird FAQS 3 Ready for takeoff! Thanks for purchasing Eerinird Check-in for your Baltimore trip! Convenienliy print your boarding pass with your pre-assigned hoarding position anytime within 24 hours of departure. We'll see you onboardi i 1 Upcoming Trip: none EarlyBird Check-inTM Confirmation Number: Passenger DepartureiArrival Flight Date John Collins Depart San Diego, CA (SAN) on #3773 Sun Jul 14 Lisa Collins Southwest Airlines at 7:05 AM Travel Time Patrick Collins Arrive in Baltimore, MD (own at 3:10 PM 5 ?5 Virginia Collins John Collins Depart Baltimore, MD (owl) on} #610' irium 4:9 "Lisa Collins Southwest Airlines at 1:50 PM .I 7 . . Traue-iTime Patrick Collins - 'Arrive in_ San Diego, CA (SAN) at 4:Virginie Collins- _l i. Price: $12.50 per person, one-way Page 6 of 7 Attachment 10 Air cost: 2'16? '20 Ea?Isa??u, . .. Carry~ori items: 1 Bag small personai item are tree see detaiis. Checked Items: First and second bags are free, size and weight limits appiy. Fare Ruieis): 5262135466197: NONREFINONTRANSFERABLEISTANDBY REG UPGRADE TO 5262135466198: NONREFINONTRANSFERABLEISTANDBY REQ UPGRADE TO Y. 5262135466199: REQ UPGRADE TO Y. 5262135466200: NONREFINONTRANSFERABLEISTANDBY REG UPGRADE TO Y. Valid oniy on Southwest Airtime-Ail travel involving funds from this Confirmation Number must be completed by the expiration date. Unused travel funds may oniy beappiiect toward the ..- purchase of future travel for the individual named on the ticket. Any changes to this itinerary may H5 resuit in a fare increase. Failure to canoei reservations for a Wanna Get Away fare segment at least 10 minutes prior to travel will result in the forfeiture of alt remaining unused funds. SAN WN WN SANZEBEOQLNUPNR 483.72 END ZPSANBWI XFSAN4.SBWE4.5 Important Reminders:- Be sure to arrive at the departure gate with your boarding pass at least 10 minutes before your scheduled departure time. Otherwise. your reserved space may be canceiied and you won?t be eligible for denied booking compensation. If you are not planning to travel on any portion of this itinerary, please cancel your reservation at least 10 minutes prior to scheduled departure of the flight. For tickets purchased on or after May 10. 2013 for travel beginning September 13. 2013, customers who fail to cancel reservations 'for a Wanna Get Away fare segment at teast t0 minutes prior to trays! and who do not board the ?ight be considered a no show. and all remaining funds on this reservation. including Anytime and Business Select fares, will be forfeited. i 5 Get EarlyBird . Go to Boarding Check -lnTM Cost and Payment Summary if}; AER - Base Fare $1334.88 Payment Information Excise Taxes 145.12 Payment type: Mastercard Segment Fee 3120 Date: Jun 8, 20i3 Passenger Facility Charge 36.00 Payment Amount: $116723 September 11th Security Fee 20.00 LI I Total Air Cost $2,167.20 5 . [070 .. bownioad . .. I Get exclusive travei deals straight to your desktop or iPhone. i Flight Status Alerts i i Stay on your way with flight departure or arrival status via text message or email. Page 7 of 7 Attachment 1 1 . CASH FUND INVOICE 8..- PAYMENT RECEIPT (LIMIT $150. 00) nor CHECK No 3W5 -- 00L DISTRICT 585:1 Diego. C5 fomia 92128-3405 meedmom .5?p'y Ramiro. Custodian of the Revolving Cash Fund of the Poway Unified School District the sum oi Ff PAYABLE DTO 51.71000 5 - \hlmn quiII/Ig. 505595716 meta-ma. Icmn CODING FUND-SUB GOAL FUNCTION SCHOOL GOSTOENTEH FY . EOESEIIWESOH SUPPUIS LISTED am (ATmcl-l ?cam SALES TAX Why were items not procIIreH through Purchasing or the Warehouse? Explain: TOTAL RECEIPTS MUST BE ATTACHED SIGNATURE) DATE I Nov. :9 Mus PUSD ORDER Ham PUBIJGATIONS . mum WI-Irr??Oountym omen PlNK?Hamiumca II Page 1 of 2 Attachment 1 1 November 19, 2015 To: Joy Ramiro, Director of Finance From: Malliga Tholandi, Associate Superintendent of Business Mg,? Re: Partial vacation pay-off for Dr. John Collins Joy: Please process a RCF check in the amount of $17,000 made payable to our Superintendent today. This is for 20 days of his vacation that is earned and on the books. Paula in Payroll did the calculation for me and gave me the amount net of taxes and other deductions. Payroll has already run for the month of Novemberhad hence the reason for the RCF check. Thank you, Joy CC: Tracy Hogarth, Associate Superintendent of Personnel Paula Rians, Payroll Supervisor Page 2 of 2 Message Sent To Page 1 of 8 Lisa (wife) Lisa (wife) ------10/26/2015 9:52:06 PM ------- Lisa (wife) 10/9/2015 11:02:50 AM 10/9/2015 11:00:21 AM ------- 10/9/2015 10:49:29 AM Let me know if you decide to switch cars today or come by tomorrow also, you never got back to me about getting your car in to the dealer.... plan? my car should be ready monday I can't afford to take it to the dealer because of unanticipated expenses this month. I have BMW Coolant at home and will need to get oil changed at the drive through place for now. Ok well tell me when you can get that done... Its been a week with these warnings. I'm really not going to be happy on the side of the road. You can come here to my office before 1:00 or after 3:00 and we can swap cars. Or I will need to take it in tomorrow. Did you tell the lady in Palm Springs to contact us directly and we would cover the expenses of the repair? Do you have a phone number for her? no.... she called the cops so they took my name and the policy number you gave to me over the phone. you did not tell me anything about covering the repair costs ourselves. I am really starting to feel out of the loop with everything. You and mom are thinking you are telling me things and then getting confused when i don’t understand... I just needed to check to be sure. USAA just called and I will follow up with them if you didn't get a phone number from her. Not a big deal. Not keeping you in the dark. Message 10/26/2015 9:52:06 PM Sorry to bother you. ------I'm going to sleep - you have made the choice not me 10/29/2015 10:50:18 AM I'm ok. Trying to get some office stuff done from home but having trouble focusing. ߘӮ How are you doing? 10/29/2015 11:58:31 AM ------What are you thinking about? ------- Patrick Collins (son) Lisa (wife) ------- Patrick Collins (son) Patrick Collins (son) 10/9/2015 10:52:08 AM ------- Patrick Collins (son) 10/9/2015 10:47:56 AM ------- Patrick Collins (son) 10/9/2015 10:45:47 AM Date/Time ------------10/9/2015 10:39:34 AM Date/Time Patrick Collins (son) 10/9/2015 10:31:46 AM Patrick Collins (son) 10/9/2015 10:31:55 AM ------- Name (message from) ------- Message Received From Patrick Collins (son) Patrick Collins (son) Name (message to) John Collins' Relevant Text Messages (iPad #0033915) VLS Note Attachment 12 Message Sent To Page 2 of 8 Lisa (wife) Lisa (wife) Name (message to) Message Received From Lisa (wife) Lisa (wife) Candy Smiley Name (message from) 11/19/2015 4:16:04 PM ------11/19/2015 4:28:50 PM ------- 11/19/2015 2:26:16 PM Date/Time ------11/19/2015 4:22:39 PM ------11/19/2015 4:31:47 PM ------- Date/Time Message Talked with TJ and Michelle parking lot after your meeting. Asked if there was resolution. Said not until Sat. I said not good enough I'm communicating Friday. Michelle said mon was first time she heard anything. Excuse! I met her twice and explained the wheel. I never mentioned $ but I went through the J90 data with her. She's gonna let Beatty and Sellers delay. Not acceptable. They gave PSEA money with no input from them. They gave direction to SEIU and they settled yesterday. Teachers and APSM are disrespected. I'm giving them until 1:30 tomorrow to respond to PFT. No response is a response. I'm emailing teachers at 3;30 to tell them we have a deal or we're at impasse. I have the impasse forms on my desk. I'll complete and deliver when we return. Believe me, I've thought about this decision a lot and the ramifications. Better to look strong and intolerant of a disrespectful board. There is no excuse for TJ and Michelle. PFT supported by Cabinet. It's a great deal and less than other units that got their approval. They care more about their appearance/politics than our organization and teachers. Stupid! Worries about the finances for this... On my way to deposit &17,000 at MFCU. Oh my I am planning to put $1,000 in your account today and more later for Christmas shopping. The room at Harrahs is free and we still have$150 in gift certificates at Harrahs John Collins' Relevant Text Messages (iPad #0033915) VLS Note Attachment 12 Message Sent To Page 3 of 8 Bill Ostrem Bill Ostrem Name (message to) Steve McMillan Message Received From Bill Ostrem ------- ------12/16/2015 8:08:29 AM 12/15/2015 3:47:36 PM Bill Ostrem Date/Time 12/10/2015 2:40:21 PM ------- Tina McDowell Name (message from) 12/16/2015 8:59:31 AM 12/15/2015 4:01:25 PM ------- ------- ------- Date/Time 12/5/2015 7:33:30 PM Again, I know it's short notice, but there will be public comments on the agendized item only, and It might be nice if someone(s) from the community wanted to address this issue. Just a thought...... Pat Maio called again- twice. He spoke with Wendy asking for your contract because he doesn't believe what others say you are making, and he also wants the contract for Medina to see what this is going to cost. Wendy told him she didn't think the attorney contract was public information until approved by Board. 15 minutes later he called me again asking to verify what the Pomerado news quoted you as saying. I explained that I was not there when you spoke to Pomerado news and that I was authorized to share what I already gave you. He said well I need to know if that's true because that sounds like he's leaving and I still want to meet with him. I reminded him that you are not in n the first office today but I would give you the message tomorrow Discussing with the team. Would lot 40 be something you and your wife would consider? Don't think so. Sorry We are plotting a plan 3 on the lot to confirm the fit. I should be able to get back to you later today. Thank you Bill for your help on this. I assume you are plotting model reversed. After what you watched last night I'm still not sure if or when this buy out agreement may be approved. I'll know more when my attorney returns from out of the country on Monday. Just want to be clear that what you're doing for me may not come through to approve purchase within the necessary timelines for us. If this is a potential problem for you, I understand if you're not comfortable going through all of this. If not, I fully understand and appreciate all you have done so far. Thanks, John Message VLS Note Hi Steve, I know it's late notice but was wondering if you were aware of the special Board meeting tomorrow at 2:00 to interview and appoint an attorney to advise them. While the agenda doesn't say so, the special negotiation is with my attorney regarding the buy out of my contract. Apparently they don't trust anyone from the ten law firms currently under contract to be unbiased enough to represent the Board in negotiations with my personal attorney. This is especially interesting since Beatty made a recommendation to have staff conduct an RFP for legal firms to represent the District n the 2016-17 school year. She felt it was important to ensure a transparent process in which all legal firms could be considered. Malliga and her team prepared, advertised, and completed that RFP process as requested. Staff will be presenting the results of the RFP and staff recommendations at the December regular public meeting. Curious that the Board decided none of the firms who responded to the RFP be considered for this "special" purpose. While it is correct that the District may hire any consultant or legal firm without conducting an RFP, I wonder how those firms who completed the RFP might react to this new process before the Board has completed their RFP process they responded to.... Seems to me that a " transparent, open, and fair process conducted at a regularly scheduled meeting" is important unless it doesn't produce the results some Board members want. If not, they just call a special meeting so they can do whatever they want. John Collins' Relevant Text Messages (iPad #0033915) Attachment 12 Message Sent To Bill Ostrem Bill Ostrem Name (message to) Bill Ostrem Message Received From Bill Ostrem Name (message from) Page 4 of 8 12/30/2015 12:37:14 PM 12/29/2015 8:24:44 PM ------- ------12/29/2015 8:25:38 PM ------- 12/29/2015 8:21:14 PM ------- 12/29/2015 8:06:12 PM ------12/29/2015 8:22:24 PM ------- Date/Time The TRO is a good first step. Who is presenting the case to the judge? Sheriffs? No, I presented it today and was going to send the Deputy Sheriff a copy of the TRO so they can see that I followed through. Good for you I'll keep you posted! Feel better and happy new year to you and your family! Stay safe because I really do believe they are both crazy! Hi Bill I received some information this morning indicated I will not be able to buy a new home this year 2016 :-(. I hope I haven't put you in a bad position given all that you have done to assist me in this process. I am sorry if this is the case. Sometime in the future maybe we can meet for a drink and I will be able to explain this more Thanks again for all you have done. Regretfully, John Hi Darlene. I got your message an d heard from Charlotte also. I have been really under the weather the past two days, whichustra only makes my hearing on the telephone worse. My understanding is that the Poway Sheriffs Station has been working with the city attorney to see if any criminal or civil charges can be filed against the Garniers. Last I heard that wasn't looking very hopeful. Believe me I know how frustrating that is. Date/Time Message 12/29/2015 10:34:55 AM Hi Bill. I believe you are still out of town so I am hoping you see this text. I got word from John K. that lot 39 has been released with the 3AR plan. Thank you for all that work. As we discussed at lunch, I won't have an answer regarding my buy out from the Board until January 19th. It sounds as though John needs $15,000 today as a deposit. If that is the case I'm afraid I will have to let it go as I can't do that until after January 19. I assume this is a monrefundabl ------12/29/2015 10:45:24 AM So, unless we can delay the deposit for a few weeks I'll let John know to go ahead and release the lot. I'm sure it will sell quickly and I really appreciate all the help you've given me. Let me know what you think. 12/29/2015 11:53:29 AM ------Deposit is refundable until full loan approval. I'll be back in late tonight. Let talk tomorrow. Go ahead and reserve and we will work out the deposit issue ------- John Collins' Relevant Text Messages (iPad #0033915) VLS Note Attachment 12 Message Sent To Page 5 of 8 Lisa (wife) Lisa (wife) Lisa (wife) Name (message to) Unknown Message Received From 2/6/2016 1:52:19 PM ------2/7/2016 11:07:00 AM Lisa (wife) Lisa (wife) 2/17/2016 2:47:09 PM 2/17/2016 2:48:41 PM 2/17/2016 3:07:28 PM 2/17/2016 3:08:39 PM 3/24/2016 12:25:13 PM 3/26/2016 10:18:51 AM Lisa (wife) Lisa (wife) Lisa (wife) Lisa (wife) Lisa (wife) Lisa (wife) Lisa (wife) Lisa (wife) ------2/17/2016 2:30:55 PM ------2/17/2016 2:46:51 PM 2/17/2016 2:47:02 PM 2/6/2016 1:21:06 PM Lisa (wife) Lisa (wife) 1/5/2016 2:05:31 PM 1/7/2016 1:26:13 PM Lisa (wife) Tina McDowell Date/Time 12/30/2015 1:08:15 PM 1/5/2016 2:05:02 PM ------- Bill Ostrem Lisa (wife) Name (message from) ------- ------------- ------- ------- ------- 2/17/2016 1:02:24 AM ------2/17/2016 2:40:37 PM ------------- ------- ------2/6/2016 2:04:07 PM ------- ------------- ------------- Date/Time 12/30/2015 12:39:12 PM We need to figure out how to afford the Mizzu graduation... I think he is tired of us also He thinks we are stupid Gave me a run down of the eating choices V okay ? Can I use your account for hair? I have 75 in my account How much tip ? ??? What floor are we on? Our guy is making me uncomfortable Me too. What's his name? ? Tip? I don't understand the big difference I've been having them take an extra 1,000 a month out to be sure we didn't owe again this time. This year I will be putting that in a separate savings account. Would like to stop at the store/trader joes in the way home-is my bank account ok to do this? Regretfully, John Sorry to hear that. There will be another house when you're ready Did you by any chance transfer money for the car payments- my payment for theater tix went unpaid I transferred from credit card however I'm afraid those will go unpaid Be sure to bring your external hard drive with you tomorrow. I've been cleaning up old email and have stuff to save there How was taxes? Thanks again for all you have done. I hope I haven't put you in a bad position given all that you have done to assist me in this process. I am sorry if this is the case. Message Hi John, I received some information this morning indicated I will not be able to buy a new home this year 2016 :-(. John Collins' Relevant Text Messages (iPad #0033915) (1) VLS Note Attachment 12 Message Sent To Page 6 of 8 ------- Lisa (wife) 4/21/2016 8:09:53 PM 4/21/2016 8:10:24 PM 4/21/2016 8:10:59 PM ------- Lisa (wife) Lisa (wife) Lisa (wife) ------- Lisa (wife) Lisa (wife) ------4/21/2016 9:28:30 AM Tina McDowell 4/19/2016 8:43:14 AM 4/21/2016 9:09:42 AM ------- ------4/17/2016 9:55:35 AM ------- 4/17/2016 9:11:12 AM ------4/5/2016 6:02:29 PM 4/5/2016 6:02:37 PM 4/5/2016 8:42:23 PM 4/5/2016 9:15:28 PM ------------4/16/2016 12:42:06 PM ------------- Date/Time 3/26/2016 10:19:08 AM ------- Tina McDowell Tina McDowell Tina McDowell Lisa (wife) Lisa (wife) Lisa (wife) Lisa (wife) Lisa (wife) Lisa (wife) Lisa (wife) Name (message from) Lisa (wife) ------------- Message Received From Tina McDowell Tina McDowell Tina McDowell Lisa (wife) Lisa (wife) Lisa (wife) Lisa (wife) Lisa (wife) Lisa (wife) Lisa (wife) Lisa (wife) Name (message to) 4/21/2016 8:23:18 PM 4/21/2016 8:11:23 PM ------------------- 4/21/2016 8:08:40 PM 4/21/2016 9:27:45 AM ------- 4/21/2016 9:26:19 AM 4/21/2016 9:27:38 AM ------------- 4/19/2016 8:42:37 AM 4/17/2016 9:55:14 AM ------4/17/2016 11:10:37 AM ------- 4/5/2016 6:02:14 PM ------------------------4/5/2016 9:38:49 PM 4/16/2016 12:37:04 PM ------4/16/2016 1:22:56 PM 4/17/2016 9:05:14 AM Date/Time ------3/26/2016 10:27:09 AM Not at all. How far into Carmel valley Not sure. Going to get Jims truck washed. Maybe I'll do a drive by and see. Okay Getting truck washed now. The house I sent you is off the 56 at Carmel Country Rd. Took me ten minutes to get from there to the Camino DL Sur exit. In the process of packing and getting ready for work. I'll let you know. When I am on my way to the office. In case I forget to ask, I need a p-9 showing that I used 4 vacation days last week. Since Malliga is on vacation this week, we will ask Mel to sign so you can submit to PSS later today. Okay I was just directed by Board President to arrange a special board meeting on Sunday at 5:00 pm. See the email I forwarded. Call me when you can chat. MOR called me before sending email What is the agenda? Can you or Liz arrange for the same car service to pick us up at 9:00 tomorrow AM for our 11:15 flight? Also check in with southwest? Thanks. Anticipated Litigation..... Legal counsel Maribel Medina. Full title in email I forwarded. I am preparing agenda now and will forward to you shortly Board has called a special meeting for Sunday with their attorney. Of course I'm not invited. Not sure what they're up to ...?? V thinks dinner plans are for everyone- let's put it off since money is tight. The board is stupid- they will claim they have something , when they don't I think it is morally and ethically wrong the way they are operating- not very transparent Ok I'll cancel reservations I'm done!! Bad closed session? Buy out? Sellers is an ass Plans? Trying to get everyone calmed down and to go home. I'll be on my way soon. BTW. I'm down to $195 in my account. I have about 600 after volleyball clears. Does mom owe you any? No but if you have $600 we should be ok til payday  Check out this property via Trulia Mobile app http://www.trulia.com/rental/3153838617-4269-Kerwood-Ct-San-Diego-CA-92130 (3) Message VLS Note Practice- she is on b team again... Did you say Linda has made reservations for the flights ? If so ho much? If not, get me the flight info and I will make reservations. I should be getting my retro check this week. John Collins' Relevant Text Messages (iPad #0033915) Attachment 12 Message Sent To Page 7 of 8 4/23/2016 8:43:51 AM ------- 4/23/2016 8:45:27 AM Lisa (wife) Lisa (wife) ------4/23/2016 7:28:59 PM ------------------4/23/2016 8:13:23 PM ------------- Jaghab Jannette (?) 4/23/2016 7:23:19 PM ------Jaghab Jannette (?) 4/23/2016 7:41:33 PM Jaghab Jannette (?) 4/23/2016 7:41:49 PM Jaghab Jannette (?) 4/23/2016 7:53:25 PM ------Tina McDowell 4/25/2016 8:07:00 AM Tina McDowell 4/25/2016 8:07:56 AM Jaghab Jannette (?) 4/23/2016 10:07:36 AM 4/23/2016 9:49:31 AM ------------------- ------------------------- 4/23/2016 9:22:12 AM ------- ------4/23/2016 8:44:11 AM ------4/23/2016 8:43:09 AM 4/22/2016 5:06:51 PM 4/23/2016 8:40:20 AM ------- Date/Time ------------4/22/2016 6:52:59 AM Jaghab Jannette (?) ------- 4/23/2016 9:47:26 AM 4/23/2016 9:47:58 AM 4/23/2016 9:48:25 AM Lisa (wife) Talechia Jaghab Jannette Lisa (wife) 4/23/2016 9:22:42 AM 4/23/2016 9:37:32 AM 4/23/2016 9:37:32 AM 4/23/2016 9:37:27 AM Lisa (wife) Talechia Talechia Talechia ------- 4/23/2016 8:40:37 AM ------- ------------- 4/22/2016 4:18:20 PM Date/Time 4/22/2016 6:41:50 AM 4/22/2016 6:45:27 AM ------- Lisa (wife) Tina McDowell Name (message from) Lisa (wife) Lisa (wife) ------- Message Received From Jaghab Jannette Lisa (wife) Lisa (wife) Lisa (wife) Tina McDowell Lisa (wife) Lisa (wife) Name (message to) Received 5 Were you able to open the attachments? If so which one is missing? I have both apps But pay stub is cut off on the top and received one Can you scan all stubs again please What is retroactive pay We received it as our contract was signed and we received retro to last July Andy and TJ just walked in with Maribel Medina and said they Sorry, hit send too soon. They instructed me to get ahold of you. They need to see you right away Hello John We are set for 2:30 to view Fallhevan John and Lisa. I spoke with the and they shared that they have been going back and forth about the possible renewal of your lease over the last month or so. They just sent an email that they do not want to extend— Can you call me when you have a minute to chat? I am at an awards show and am unable to talk right now no problem, feel free to call me later. Hello John We are set for 2:30 to view Fallhevan That's great! We will meet you there at 2:30. Thanks From real estate agent. Perfect Yes I saw it. And yes I worry that she will be upset. But she hew it had to be done. Maybe we can get the buyer to pay or at least split the cost? I think it may be too late - papers signed this am Message Good morning- I hope you have a good flight home. Are you going to work? Also- will you be able to present V with Promotion certificate? Good morning. I'm not planning on going to go to work unless something comes up between now and then. Yes I will be giving V her promotion certificateߘʊHope you have a good day. Anything this afternoon for you or V? Love you. I am feeling uncomfortable about the Board being here on Sunday. Unless you are planning to be here over the weekend, I am loading up files (from the stacks on your desk) and taking them home with me I will not be there. Thanks for doing that Just found a home that is right across the street from Westview Think we can go take a look at 3:30 today? It is available on 7/1. I'll try to send you the link.. Yes!!!! Ok. The agent is checking with the resident to see if that time works. It says no pets but she thinks it is negotiable. Cats and small dog? Maybe with extra deposit?  Check out the home I found on Zillow: http://www.zillow.com/homedetails/99516460_zpid John Collins' Relevant Text Messages (iPad #0033915) (2) VLS Note Attachment 12 Patrick Collins (son) Tina McDowell Name (message to) Message Received From Patrick Collins (son) 4/25/2016 1:11:37 PM ------4/25/2016 10:18:45 AM ------- 4/25/2016 10:15:29 AM Tina McDowell Tina McDowell Date/Time 4/25/2016 8:33:39 AM Name (message from) Tina McDowell Date/Time ------- 4/25/2016 10:18:02 AM ------4/25/2016 1:09:48 PM ------- ------- Message Hi, you there?? I've explained to Andy that you take V to school on Mondays and do not typically arrive until 9:00 ish. He told me to get you here ASAP I have files from your desktop last week in my car. Shall I bring them to your house after work? Yes please and the drive. Okay. Anything else? Sorry I didn't have a chance to talk to you and tell you what happened this morning. It was a complete surprise to me. What they are doing is wrong but right now we have to figure out our next steps. Hope the interview went well. Please let me know. I love you b If its wrong than I'm not sure why they would do it. I don't believe what I hear about your job anymore sorry. VLS Notes (1) 2/24/16 - 2/26/16 were reported as Bereavement in state and 2/29/16 - 3/3/16 were reported as illness in Collins' leave information (see Attachment #4). (2) This day was not reported as a vacation day or sick day in Collins' leave information (see Attachment #4). (3) A picture of a house was attached to this text message; however, it was not included with this summary. Message Sent To John Collins' Relevant Text Messages (iPad #0033915) VLS Note Attachment 12 Page 8 of 8 Message Sent to Name Message (message to) Received From Dan Shinoff Date/Time Date/Time 2/21/2016 2:06:21 PM 2/21/2016 2:08:42 PM ------- ------- Wendy Anderson (?) 3/1/2016 12:50:37 PM ------- Dan Shinoff Name (message from) With any threat of litigation they can hold a closed session and give direction to counsel. All the best to you and your family. Yesterday I took a bunch of stuff home including the notebook where I kept the password for her lunch account. However Malliga was here and took care of it. She should be good to go. I'll send the password to Tina later from home for the future. Message Hi Dan Sorry for bothering you on the weekend. As the board continues to delay action regarding any settlement of my contract by only meeting with their counsel once a month I believe they are deliberately allowing the buyout provisions of my contract to diminish. I will discuss this with my counsel as a possible example among others as an attempt at constructive termination. My question for you is whether the Brown Act would allow them to hold what would otherwise be considered a serial meeting if the purpose is solely to give directions to their legal counsel on threatened litigation. I know that could call a special closed session but have chosen not do so. I want them to know that their failure to negotiate in a timely manner could be interpreted as a deliberate attempt to violate the release clause of my contract. I'd appreciate any wisdom you may be able to share. They were provided a counter offer at the last regular meeting but failed to give any direction to their counsel citing the need to meet their fiduciary responsibility of due diligence. John Collins' Relevant Text Messages (iPad #0051457) Attachment 13 Message Sent To Lisa (wife) Lisa (wife) Dan Shinoff Dan Shinoff Dan Shinoff Name (message to) Message Received From Lisa (wife) Dan Shinoff Dan Shinoff Dan Shinoff Dan Shinoff Dan Shinoff Name (message from) Dan Shinoff Dan Shinoff ------------1/7/2016 11:29:33 AM 1/7/2016 11:39:16 AM ------------------1/23/2016 8:43:58 PM ------1/23/2016 8:55:31 PM ------------------------------------------------------------1/23/2016 10:24:14 PM ------------------------------------------- 1/23/2016 9:08:26 PM 1/23/2016 9:10:25 PM 1/23/2016 9:12:45 PM ------1/23/2016 10:26:31 PM 1/23/2016 10:27:06 PM 1/24/2016 9:23:34 AM 1/24/2016 9:24:14 AM 1/24/2016 10:04:34 AM 1/24/2016 10:20:54 AM 1/24/2016 1:26:53 PM Date/Time ------------11/20/2015 11:37:39 AM ------------11/30/2015 10:19:14 PM ------------11/30/2015 10:29:34 PM 11/30/2015 10:30:28 PM 1/7/2016 11:06:45 AM ------------1/7/2016 12:15:37 PM 1/7/2016 12:18:02 PM 1/7/2016 12:18:04 PM ------1/23/2016 8:54:11 PM ------1/23/2016 8:56:30 PM 1/23/2016 9:03:03 PM 1/23/2016 9:03:25 PM 1/23/2016 9:03:35 PM 1/23/2016 9:04:08 PM 1/23/2016 9:04:12 PM 1/23/2016 9:07:36 PM Date/Time 11/20/2015 11:11:54 AM 11/20/2015 11:18:45 AM ------11/20/2015 11:37:58 AM 11/30/2015 10:04:52 PM ------11/30/2015 10:22:42 PM 11/30/2015 10:24:34 PM ------- John Collins' Relevant Text Messages (iPad - no ID) Message Just got a call from DA's office Spoke to DA . He doesn't want his hand to be forced. Cancel the meeting Please call me when you can Will do. How was your meeting? Awful!!! I will call you tomorrow. What's a good time for you? I am sorry that happened. Any insight You name it I will be there They have decided that each Board member will submit the names of two attorneys from the list of the law firms currently under contract and schedule a time on Sunday December 6 when they can interview all of them and then select who they want to represent them in negotiations with my legal counsel who leaves town on December 7!! I will try to speak with Lynne tomorrow morning seek her advice. I'll call you in the morning. Thanks Pathetic Hey it's . Can you please check on my application. Thanks love you. Remind me of the title of the position. Did you apply as Collins or Weber? Collins. High school accounting technician Thanks. The Lopez brothers just showed up. What a great surprise! How are you doing? Good- leaving the mall. Have a great time Thanks. Love you‫ߘ؀‬ Who's the dick not in the picture. Fucking Shean! Fuck! I thought u did not know they were playing I had sex tonight though Ya but we showed thanks to your heads up. Glad you got laid. You never know when the brothers are going to show up! I was in your be flats night with your wife and you didn't feel a thing . . . . Neither did she. Hahahahaaaaa Who'd u have sex with? I think my wife, but it could have been myself What is sex?? I'm home safe. Thx boys. Gr8 nite. Luv u, Bobby g Good deal. Rest up brother. Gr8 seeing everyone last night. Well done David. So glad we got to make it. Thanks. Agreed! Thanks for coming over and letting me host. It was great seeing everyone. Some "firsts" from last night: *three of a kind in 3 card guts *3 exact "27's" in 7-27 *Bobby G did not win a hand *Lopez Boys pulling off a surprise appearance *Mark walking into a sliding door 3 times. (Maybe that wasn't a first ) *no dessert (but we forgive the rookie because of the great dinner AND he know Dan and Damen were coming! ) Attachment 14 Page 1 of 2 Message Sent To Name (message to) Message Received From Name (message from) Damen Lopez Damen Lopez Date/Time 1/24/2016 2:16:34 PM 1/24/2016 2:16:39 PM ------------- Date/Time John Collins' Relevant Text Messages (iPad - no ID) Message PS: Fuck Shean! Agreed. So glad we came. Please think about scheduling John and Mike's retirement party in Vegas in May. Would love an excuse to go. Who's in? Attachment 14 Page 2 of 2