Exempt Status/Unexcused Absence Issue

Our company policy is 4 unexcused absences/tardys in a 90-day period being considered excessive. I have an exempt manager who has had several unexcused 1/2 day absences in a 90-day period. We do not dock this manager his PTO for these absences unless they are full days, nor do we document these 1/2 days on a time sheet in order to keep from violating his exempt status. We view his leaving work early for his unexcused absences as a performance issue and wonder if anyone knows of any areas that we may be violating. There are no FMLA concerns, nor ADA..just common colds, back hurting, etc. Any advice is appreciated. Thank you.

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