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Employee Compensation Review Employee Absence Management Update Human Resources Committee October 7, 2004 Tim Buresh Chief Operating Officer

Employee Compensation Review - lausd.k12.ca.us 1.pdf · Form 8152-Resign Form 1038-Return Form 1038-Return ... and a letter indicating what’s missing ... 24 hours of incident YES

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Employee Compensation ReviewEmployee Absence Management Update

Human Resources Committee

October 7, 2004

Tim BureshChief Operating Officer

10/7/2004 Employee Absence Management Update 2

50%

0%

2%

4%

6%

8%

10%

12%

14%

0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 >20

Total Absent Days 2003-04

All

Dis

tric

t Em

ploy

ees

Employee Absence is District-Wide Problem

* Based on 84,000 District-wide employees with 100+ workable days in 2003-04** Absence excludes Miscellaneous (MS) time

10/7/2004 Employee Absence Management Update 3

Employee Absence is Costly in Dollars

Overtime $50M 13%

Lost Work Time

$200M 49%

Substitute $150M

38%

2003-04 Total Employee Absence Cost: $400M

* Total Cost = Gross Pay + 3000 Benefits** Absence excludes Miscellaneous (MS) time

10/7/2004 Employee Absence Management Update 4

Employee Absence Hurts Achievement

“Students of Most Frequently Absent Teachers Lag Peers”--Pay and Performance, Dr. Steven M. Cantrell, PERB

* Absence includes MS time

10/7/2004 Employee Absence Management Update 5

We Have Been Tackling The Problem

Set Policies• Developed Stay-At-Work (SAW) and attendance

policies for Board approval• Establishing FMLA policies

Mobilized Task Force• Absence Mgmt Task Force (AMTF)• Multi-departmental representation

Gained Insight Into Problem• Developed management reports• Identified absence patterns

10/7/2004 Employee Absence Management Update 6

InformationInformationSystemsSystems

Pieces To The Solution

PolicyPolicy&&

ProceduresProcedures

Case ManagementCase Management

TrainingTraining

LegislationLegislation

Accountability Accountability CommunicationCommunication

CollectiveCollectiveBargainingBargaining

AgreementsAgreements

Wellness,Wellness,Prevention,Prevention,IncentivesIncentives

10/7/2004 Employee Absence Management Update 7

Our Leave Process Is Frustrating

ABSENCE / LEAVE TYPE

RPA / Ticket

GRIEVANCES

Employee

Grievance Filing Submitted to the appropriate Union

Union interacts with District Legal

39-Month Rehire Pool

LITIGATION PROCESSNON-WORKERS

COMP

RETURN TO WORK

REASONABLE ACCOMMODATION

FORMAL COMMITTEE REVIEW

FORMAL REQUEST PROCESS

APPEAL PROCESS

INFORMAL PROCESS

InformalDiscussion

Reasonable Accommodation

Record of Interactive Process

HR Form 4598

Employee Requests Reasonable

Accommodation

Can Employee be accommodated on an

informal basis?Return to Work

Employee Advised of Formal Request

Process for Request for Reasonable Accommodation

Employee Employee’s Supervisor

Personnel Services for the Disabled Unit

Coordinator

Application for Reasonable

Accommodation or Medical Exemption

HR Form1276-5

Instructions for Application for Reasonable

Accommodation or Medical Exemption

HR Form1276-5

Employee

Fills out and submits for formal evaluation

process

FORMAL SUBMISSION PROCESS

Coordinator

Application for Reasonable

Accommodation or Medical Exemption

HR Form1276-5District Medical

Director

Employee Health Services

Employee

Evaluation?

Submit Assessment to

Reasonable Accommodation

Committee

CONSTITUENT INTERACTIONS

Reasonable Request Committee

Review

SedgwickCase Manager

External MedicalRecords

EmployeeHealth Services

Human Resources(Classified or Certificated)

Employee

Employee’s Supervisor

Appeal Form(LAUSD/EEC Form 3160)

Employee Appeals?

TEMPORARY DISABILITY

Stay out on LeaveFollow-up Medical

Care

No

YesAppeals Team Appointed by

Director of EEC

Independent Employee 1

Independent Employee 3

IndependentEmployee 2

Return to WorkApproves

Denies

MEDICAL PHYSICIAN(Employee)

Return To Work Evaluation

Able to Return To Work?

Physicians Statement Fill-out

& Approve Submit to District

File an Extension

YES

NO

Employee

Triggers

Return to WorkForm Given to

Employee

Employee

A

PTRS

Regular Time Entered Into

System

Substitute Time Entered Into

System

PTRS Hours Data

Illness Time Entered Into

System

Workers Comp Time Entered Into

System

Leave Time Entered Into

System

CLASSIFIED HUMAN RESOURCES

Los Angeles Unified School DistrictRisk Management Process Mapping ProjectAbsence Management OverviewDecember, 2003

LOCATION

SCHOOL ADMINISTRATIVE ASSISTANTor

PRINCIPALor

LOCATION TIME REPORTER

Employee

Bereavement(Paid)

Illness on Ground of Mental Condition

(Paid)

Pregnancy(and related Disability)

(Unpaid - may use paid illness

leave or vacation

Personal Necessity

(Paid)

Act of Violence(Paid -

supplement to Worker’s Comp)

Industrial Injury / Illness(Paid -

supplement to Worker’s Comp)

PersonalIllness

(Paid up to CreditAvailable)

GovernmentOrder

(Jury, Witness, Military, etc.)

(Paid)

Organizational(Paid by external agency through

the District)

Administrative(Paid / Unpaid)

Charter School (Certificated /

Classified)(Unpaid)

Family Care /Medical Leave

(FMLA)(Unpaid - may

use paid illness leave or vacation

Pregnancy(Paid)

Conferenceand Convention

Attendance(Paid)

Personal(Unpaid)

Half Time(Paid - for hours

of Service)

TeacherExchange

(Paid)

Childcare(Unpaid)

Leave to Higher(Classified)

(Paid)

ReducedWorkload

(Paid - for hours of Service)

Sabbatical(Paid - reduced

Salary)

Substitute(Paid - for hours

of Service)

Class Closed(Adult Ed)

(Paid)

DetachedService

(Paid by external agency through

the District)

Position Leave(Certificated

(Paid)

Form 60.471Employee

Certification Statement

Form 10.11

> 20 DaysForm1065

Submits Paperwork to District HR

Employee Enters “Leave Pool” Upon Location Approval / HR Approval

Request / Incur Request / Incur

Submits Paperwork to District HR

Permissive LeavesMandatory Leaves

Approved Leave Paperwork “Packet”

Approved Leave Paperwork “Packet”

Employee Return < 21

days?

No Additional Steps Yes

No

Leave Request

Attending Physican StatementForm 8239

Employee Supervisor Reviews

Request Complete?

Mandatory or Permissive?

Acknowledgement of Request by

SupervisorApprove?

Return to Requestor

Provided as applicable (i.e. illness, injury, pregnancy, etc)

Yes

Permissive Mandatory

No

Yes

Leave Request

EmployeeSubmits

Paperwork for Formal Leave

Return to RequestorNo

FormalRequest? Yes

Verbal Request Verbal < 20 daysVerbal if < 20 Days

Form 1065

No

Approval Notification to Employee

Form 8239

Form 1065

Form 8152-Resign

Form 1038-ReturnForm 1038-Return

Form 1038-Return

Form 1065

Form 8239

Form 1038-Return

Form 1065

Form 8239

Form 1038-Return

> 20 DaysForm 1065

Form 1038-Return

Form 10.12

Form 1065

Form 8152-Resign

Form 1038-Return

Form 1065

Form 1070

Form 1065

Form 1038-Return

Form 3365

Form 1135-12

Form 1136-14

Form 3339

Form 3375

Form 1065

Form 1038-Return

Form 1065

Form 1038-Return

Form 1065

Form 1348Form 1884-Police

Form 67-Investig.

Form 101-Extend

Form 60.82c-Phys.

Form 1065

Form 1038-Return

Form 1884-Police

Form 67-Investig.

Form 1882

Form 1253

Form 101-Extend

Form 60.82c-Phys.

Form 1065

Form 1038-Return

Form 1038-Return

Workers Compensation

Yes

Form 1065

Form 1070

Form 1038-Return

Form 1065

Form 1070

Form 1038-Return

Form 1065

Form 1070

Form 1038-Return

Form 1065

Form 1070

Form 1038-Return

Form 1065

Form 1070

Form 1038-Return

Form 1065

Form 1070

Form 1038-ReturnForm IAP-92-1

Form 1065

Form 1348

Form 1038-Return

EMPLOYEE HEALTH SERVICES

Return To Work Evaluation

Is there sufficient data /

info

Attending Physician Statement

“SAYS”

Return To Work Form

Received

Contact Physician

Return Form to Employee /

Physician for supporting data

Contact LocationNO

Contact Sedgwick

GET EXTENSION FILED

Don’t Return

Employee Health

Services

Return to WorkDistrict

Evaluation Supports Attending Phys.

Return To Work

Don’t Return to WorkEvaluation Supports

Attending Phys.

Return To Work

Don’t Return to Work QME/AME Decision / Opinion

Reasonable Accommodation

Don’t Return

Return to Modified Duties

Yes

ReasonableAccommodation is

necessary?

ReturnTo Work

Yes, Recommendto Employee

No

OEHS

Was there an unsafe condition?

OEHS

Was there an unsafe act?

Was there a violation of any safety rules?

Discipline Employee

Appropriate Follow-up Action

NO

YES YES

NO

YES

NO

A

LEAVE POOL

CLASSIFIED EMPLOYEES

WORKERS COMP Pool

CERTIFICATED EMPLOYEES

Record of Interactive Process

HR Form 4598

SET UP LEAVE / ABSENCESite Notifies

Assignments of the leave

AssignmentTech checks if paperwork is

complete

Assignment TechEnters information into HRS system

No(80%)

Yes(20%)

Eligible

Notify Employee that Leave is

Denied

Staff “logs” the information for the

leave

New set of forms and a letter

indicating what’s missing

Assignment Coordinator / HR

Officer determines Eligibility

Non-Eligible

ExcelWord

Paper Listingetc.

HRS Data

Physician’s Statement

Senior Assignment Tech audits /

reviews / approves

LEAVE EXPIRATION NOTICE

Assignment Tech reviews follow-up

“tickler” file for potential expiring

leaves

Is the leave expiring in the next

10-14 calendardays?

NO

YES

ExcelWord

Paper Listingetc.

Continue checking

B

Letter to Employee informing the

Employee that their leave is expiring

Employee’s Decision

Extend their Leave

Start

Resign

AWOL

Submit new leave paperwork for leave

extension

B

Notice of Intent to Return to Work

Process Paperwork into

HRS

AWOL PROCESS

Letter to employee informing them they have 10 calendar

days to send documents

C

Documents Received in 10

calendardays?

Assignment Coordinator asks Payroll to perform

payroll adjustments(If Necessary)

C

Employee’s file goes to Employee

Relations Unit

Letter to employee informing them they have 5 calendar days to respond to the District with Leave

Paperwork or Resignation

Extend their Leave

YES NO

Documents Received in 5

calendardays?

YES

Submit new leave paperwork for

leave extension

B

YES

NO

Leave Extension?

Return to Work?

NO

YES

Resignation

NO

DISMISSAL PROCESS

D

Package and Recommendation made to Board of

Education

Board Approves Dismissal Action

Packet returned to Employee

Relations UnitClassified HR for

file updates(HRS)

Dismissal letter sent to employee giving 15 days for

appeal

NON-PROBATIONARY APPEAL PROCESS

Employee Appeals to Personnel Commission

Classified HR Rep

Staff RelationsRepStatus Discussion

Settlement Reached?

Hearing

Input

Input

Schedules NO

Resolved

YES

RETURN TO WORK

Resignation?

YES

DNO

Is EmployeeBack to Work?

Is Notification of Intent to Return to

Work on File?YES

Is Leave Paperwork on File?

NO

YES Okay

Get Return to Work FormNO

Get Leave Paperwork on File

NO

Form Complete?

Refer paperwork to

Employee Health Services

(Dr. Bierer)

YES

Return Form to Employee / PhysicianRestrictions?

NO

YESNO

Return to WorkSite

AdministratorEvaluation

Not Okayor

Not SureOkay

YES

Employee

SEDGWICK

SEDGWICK CASE MANAGEMENT

Receive Claim Form

Assign Adjuster(Case Manager)

Form Complete?

Payroll Voucher Data Feed to the

District

Suspicious Claim?

Delay Process

YES

YES

Contact Employee and complete the

form

NO

Denied Process

Approved?NO YES

NO

Sedgwick registers DWC-1 with the

State

Completed DWC-1 to State

Temporary Disability payment voucher generated and reporting by

Sedgwick

Temporary Disability amount

determined by Sedgwick

Employee's 12 Month Payment

History (from Payroll)

HRS

Contact Employee(Begin managing

the claim)

Initial Review of the claim

Employee Site Supervisor(Location)

Employee’s Workers

Compensation Claim / File / Case

SedwickCase Manager

Communication

Employee

Employee’sPhysician

Employee’s SiteSupervisor

Manages

District’s RiskManagement

Workers Comp Unit

WORKERS COMPENSATIONInjury/Ilness

Occurs

Supervisor contacts Sedgwick

CMS to report claim

Employee completes top

portion of DWC-1

Employer completes bottom portion of DWC-1

Workers Compensation

Report

Completed Employer Report of Injury (Form

5020)

Claim Number

from Cust. Ser. Rep

Employees Claim for Workers

Compensation Benefit (DWC-1)

Employee completed DWC-1

Employee Copy of DWC-1

Employer completed

DWC-1 (Original)

Supervisor Notified

Medical Attention

Required?

Supervisor Authorizes medical

treatment

DWC-1 form given to employee within

24 hours of incident

YES

NOSupervisor

contacts OEHS for serious injuries

OEHS

Supervisor prepares “Accident

Investigation Report for OEHSSchool

Police

Act of Violence

SpecialLeaves Unit

CERTIFICATED HUMAN RESOURCES

RETURN TO WORK NOTIFICATION LETTERS / TRACKING

SEMI-YEARLYMONTHLY

SET UP LEAVE / ABSENCE

Absence / Leave Information

Received from Location or Physician

Paperwork Complete?

Physician’s Statement

Enter Absence / Leave Information

into HRS / TAS

Personnel SpecialistReviews

Absence / Leave Paperwork

Absence Leave Packet of

Information

HOLD Paperwork

No Yes

HRS Data

Contact Dr. Bierer if

necessary

File Paperwork

TASData

Monthly Query from TAS to

determine which leaves are expiring

Generate Letter to employee

indicating their leave is expiring

Letters to employees

Has Employee

responded to 30 day letter?

Return To Work Paperwork Evaluation

10 days AFTER 30 day letter

and NO response from Employee?

Send “Friendly” reminder allowing 15 days to return

paperwork

Paperwork Returned within 15 days of “Friendly”

letter?

Final Letter Indicating

Termination and SNC status

Employee’s Supervisor and

Personnel Specialist Determine AWOL

Process

Yes

Yes

Yes

Is It October 15th

Notification to Employee that

Leave is expiring

AWOL Recommendation

SupervisorApproved?

Employee is Separated from

the District

Resignation Form

Resignation Paperwork Reviewed

Resignation FormsFiled

Location NotifiedPosition Control

Notified

Absence / Leave

Approved?Yes

Denial Letter sent to Employee

No

RETURN TO WORK

Return to Work Form

Return To Work Evaluation

Form Complete?

Refer paperwork to

Employee Health Services

(Dr. Bierer)

YES

Return Form to Employee / Physician

Restrictions?

NO

YES

NO Return to Work

Evaluation of Restrictions

Not Okayor

Not Sure

Okay

Send Follow-up Letter to Employee

Contact Employee

ResignationExtensionReturn To Work

$

$

Final Payout

Update Tickler File for Follow-up by

Personnel Specialist

TASData

Monthly Query from TAS to

determine which leaves are expiring as of 12/31 or 1/31

Yes

Is it March 15?

No

Yes

Monthly Query from TAS to

determine which leaves are expiring

as of 6/30No

No

No

Monthly or Semi-Yearly?

AWOL Process(Benefits Stop)

Monthly

Semi-Yearly

SNC Recommendations

to Board of Directors

Board Review / Approval

Employee Terminated / Separated

No

Yes

Collect Data / Information

Prepare and Present District

Case

$

$

COMP Settlement

SUBSTITUTE POOL

SUBSTITUTE POOL

CLASSIFIED SUBSTITUTES CERTIFICATED SUBSTITUTES

Request for Substitute Received

Substitute Identified

REVIEW PROCESSCan Employee

Return To Work for RegularDuties?

Return to Work

YES

NOCan Employee

Return to Modified Duties?

YES

Can Employee Be Reasonably

Accommodated?YES

NO Other Positions Available?

No

YES

NoCoordinator, Personnel

Services

Notifies

Employee

ACCOUNTING / BUDGET

Budget Established for

Teachers

Budget Established For

Substitutes

Substitute Direct Expenditure Allocation

(Per Pay Cycle)

Direct Expenditure Allocation

Salary information for

Teachers

Salary Information for Substitutes

PAYROLL

Worker’s Comp Non-Voucher Process

P-Card Write Up

Workers Comp TD Form

Workers Comp Payroll Unit

Adjustments & Verify Unit ITD Operations

Manually Keyed

Worker’s Comp Voucher Process

Info merged into Y-Doc area of PTRS adjustment record

Sedgwick Voucher

Manually Reviewed by

Payrol Workers

Comp Team

Validate & Apply Payroll #

PTRS - Regular

Pay ProcessPRE-EDIT

PTRS Transactions

Workers Comp Transactions

Pre-EditExceptions

All other PTRS Transactions

Validate & Apply Payroll #

Manually Reviewed & Resubmitted

Is Time Entered in

PTRS?

Enter Time in PTRS

Yes

PayrollMaster

FUD Process Leave InfoUpdated

No

PAY PROCESS

Payroll Costs

Substitute Payroll Information

WORKERS COMP PAYROLL CARD UPDATE

$

$

CHECK TO EMPLOYEE

Sufficient Illness Time?

Is there a Leave filed?

Is there sufficient Vacation Time?

Exception Report / Warning

Reviewed / Analyzed

Adjustments

Yes

No Yes

Yes

No No

Actual / ProjectedFull time / Half-Time

Mailed to Location or HomeDepending on whether or not

leave is on file

$

$

CHECK TO EMPLOYEE

Workers Comp?

Yes

No

Supervisor Starts Workers Comp Claim

Substitute Assigned

E

E

PRE-TRIAL / TRIAL PROCESS

Sedgwick Adjuster

District’s LitigationRep

Review the Case / Claim

Agreement Reached?

Agreement Recommendation to

LAUSDRisk Management

Workers Comp Unit

District’s Decision

Trial or Settle?

Approve Amend

Trial Settle

No

Yes

Reject

Court Decision

or Directive

Settlement

Favorable Settlement or Pay

Nothing

District “Wins” District “Loses”

Settle

Return to Court with

SettlementDecision

APPEAL PROCESS

Petition for Reconsideration

Workers Compensation

Administration Board

WCAB Decision

Reconsider the CaseDeny the

Reconsideration

Appeal?

Pay Claimant

GRANT DENY

Discussion and Settlement

File a WRIT with Superior Court

YES

NO

SuperiorCourt

DecisionAppeal?

Pay Claimant

UPHOLDOVERTURN

To WCAB for Resolution

Negotiate a Settlement

Either party doesn’t like the

proposed settlement?

File a WRIT with Supreme Court Final Decision by CA

Supreme Court

SEDGWICK LITIGATIONRequest

Authorization for Legal Referral from LAUSD

RMWCU

Contact Work Comp Attorney

PanelPrepare the Case Can Sedgwick

Settle direct? Yes

NO, Refer to District’s Litigation Panel Rep

District Pays

Negotiate a Settlement

District PaysDistrict Pays

Employee’s Rep(Union / Attorney)

Input

Return to Work M&OEmployee?

Food ServicesEmployee?

TransportationEmployee?

M & O Area Supervisor must

clear for Return To Work

Transportation Area Supervisor

must clear for Return To Work

Food Services Area Supervisor

must clear for Return To Work

YES

NO

YES

NO

YES

Return to Work

No

Pay or Appeal?

Pay

Appeal

Pay Claimant

Form ASCM-77

F

F

Trial or Settle?

Trial Settle

FavorableSettlement orPay Nothing

YES

End

LITIGATION(Claimant)

Prepare the Paperwork / Case

File the Paperwork

Inform Sedwick

Inform the DistrictNo

Workers Comp Claim? Yes

Employee FilesLawsuit

F Return to Work

Return to Work

A

VOCATIONAL REHABILITATION

Is EmployeeP&S Attend Voc Rehab

District Job available?

YES

Employee Passes Test?

NO

Employee “Posts” for the job

Workers CompNotification

Workers Comp Payroll Record Updated

Manually(Audit Trail)

Workers Comp Payroll Card

Is Employee P&S?

NO

YES

Is EmployeeQIW YES

Employee Completes Job

Testing

Not Eligible NO

YES

Employee seeks position outside of

District

NO

NOYES

Employee Selected for

job?NO Employee begins

new positionYES

Notify Sedgwick of Voc Rehab intent

Voc Rehab?

NO

Voc RehabYES

Complete WC Report Form ASCM 124 RAttachment D

Form 5006 / 5166

15 1716 114

111 113

116 119

127 129

15

11118

127113

114 126 136

121

131

114

1141918

110

124

110

134

119

116

120

13 114

131

126 131

110

134

112

119120

116

1715125

117111 124

137161715

111114

116

137117 13516

11

120

128

1Denotes “Challenges”

Monthly ReportingTraining

Investigate / Issue Corrective Action

Notice

Safety Officer

Facilities (M&O)Fixes

Safety Officers

Conduct ongoing training in each

District

Safety Manager

Monthly Statistical Reports of

accidents / injuries

Each District Location

Refer back to originating party

Complete 2nd page of Accident

Investigation Report Form and refer to School Police and/or

Crisis Counseling as necessary

Employee’s that have separatedfrom the District

18

121 122

134 136

118 123

136

118

117

12

113

115

129

112

110

14

112

11 11513

114 115

116 124

129

122

125

127

136125

113

13 115 135

2222

121

11

114 122

16 113

126 127 131

12

137

135

131

118

16

133

128

117

1211

110 112

124 125

115 129 132114

16

123

12

14

133

11

116130

14

122

117

116

136130

125

Source: Absence Management Overview, Risk Management Process Mapping Project, 12/2003

LAUSD Leave Process

10/7/2004 Employee Absence Management Update 8

Leave Compliance is Critical

Protects the rights of District employeesProvides legal tool to manage absencesAssures that discipline can be sustainedFulfills responsibilities of FMLA/CFRAReduces confusion about leave processCreates uniform policy in entire DistrictBrings us back to following District rulesEnhance fairness for all employees

10/7/2004 Employee Absence Management Update 9

Our Information Systems: Apples-To-Oranges

TAS(Teacher

AssignmentSystem)

PTRS(Time Keeping

System)

SubFinder(Most Teachers)

HRSHRS(Human Resource(Human Resource

System)System)

PayrollPayroll

SEMS(Early Ed)

SEMS(Employee

TransactionServices)

10/7/2004 Employee Absence Management Update 10

Deficiencies of Current Systems

Different answers to same problemInformation delivery is not promptInconsistent application of rulesDisparate technologies result in information silosDifficult to mine for absence patternsDoes not manage substitutes

10/7/2004 Employee Absence Management Update 11

Consolidate Into Common System

Align to common technology platformConsolidate absence data into single repository for standardizationDeliver real-time attendance reports to supervisors for immediate actionWeb-enable reports for quick at-a-glance viewingEstablish data analysis tools to mine repository for trends and hotspots

10/7/2004 Employee Absence Management Update 12

Taking Action With Right Information

Supervisors can act with accountabilityDistrict Absence Managers can monitor employee leavesDistrict Absence Managers and Supervisors collaborate on facilitating return-to-work

10/7/2004 Employee Absence Management Update 13

Why Does This Work?

Better data to manage processSentinel effectAny abusers are identified and dealt withLeave absences are appropriately managedImproves compliance

10/7/2004 Employee Absence Management Update 14

We Must Continue The Momentum

SAW policy adopted

R/A consolidated into RM/IDM

ATMF formed

CBA’s/legislation analyzed

Absence data analyzed

RTW staff (WC) hired

Executive Steering Committee established

•Attendance policy adopted•Absence mgmt/leave RFP

•Proposal to amend Ed Code•FMLA policy drafted

District-wide attendance statistics provided

Self-serve payroll-based attendanceaudit reports available via web

Attendance incentive

•Wellness•Hiring of add’lrisk mgmt staff

•ERP integration•time-reporting•payroll

Case/leave mgmt

Sep

-03

Oct

-03

Nov

-03

Dec

-03

Jan-

04

Feb-

04

Mar

-04

Apr

-04

May

-04

Jun-

04

Jul-0

4

Aug

-04

Sep

-04

Oct

-04

Nov

-04

Dec

-04

Jan-

05

Feb-

05

Mar

-05

Apr

-05

May

-05

Jun-

05

Jul-0

5

Jul-0

6