#2D-Array of all the data, containg rows and columns
@AoA = <DATA>;

my @SPUsers = ("bill", "Bob", "Mike", "Steve", "mmartin");
my @recordsToDel;
my $count = 0;

for (my $x = 0; $x <= $#AoA; $x++)
{
    if (grep ( @{ $AoA[$x] } !~ @SPUsers, @AoA ))
    {
         $recordsToDel[$count] = @{ $AoA[$x] };
    }
}