Powershell script create Home directory

Hi

I downloaded the below script from MS, i was trying to create some folders, run the script as follows

PS C:\Users\Administrator> C:\CreateHomeFolder\CreateHomeFolder.ps1 -path "c:\userdata" -Userlist "c:\names.txt"

my names .txt contained 2 samaccountnames one under the other jsmith bgates (both thse users 100% exist in AD

When i run the script it gives me the error below in a csv file

"Name","IsCreated","Remark"
"bgates","No","Cannot find1 an object with name:'bgates'"
"jsmith","No","Cannot find1 an object with name:'jsmith'"

<#
The sample scripts are not supported under any Microsoft standard support 
program or service. The sample scripts are provided AS IS without warranty  
of any kind. Microsoft further disclaims all implied warranties including,  
without limitation, any implied warranties of merchantability or of fitness for 
a particular purpose. The entire risk arising out of the use or performance of  
the sample scripts and documentation remains with you. In no event shall 
Microsoft, its authors, or anyone else involved in the creation, production, or 
delivery of the scripts be liable for any damages whatsoever (including, 
without limitation, damages for loss of business profits, business interruption, 
loss of business information, or other pecuniary loss) arising out of the use 
of or inability to use the sample scripts or documentation, even if Microsoft 
has been advised of the possibility of such damages.
#> 

#requires -Version 2

<#
.SYNOPSIS 
    This Script can help you to create several folders, and assign appropriate permission to each folder.
.DESCRIPTION
	This Script can help you to create several folders, and assign appropriate permission to each folder.
.PARAMETER  Path
	Indicate the location, where these folders will be created.
.PARAMETER  UserList
	Indicate a TXT file, which contain a name list of several users, one Name each line. Script will create folder for these users.
.PARAMETER	FullControlMember
	Indicate the users or groups, who have the permission to access each user’s folder. 
	Domain admins and system account will be the default value, whatever -FullControlMember be chosen or not. This parameter is optional.
.EXAMPLE
    .\CreateHomeFolder.ps1 -Path "c:\test" -UserList "c:\list.txt” -FullControlMember "file admin","fileadmins"
	
 	This command will to create home folders for several users. Grant the exact user, 
	user “File Admin” and group “FileAdmins” Full control permission to this folders. 
.LINK
	http://msdn.microsoft.com/en-us/library/ms147785(v=vs.90).aspx
#>
param
(
	[String]$Path,
	[String]$UserList,
	[String[]]$FullControlMember
)

$Users=@()
$Results=@()
Import-Module ActiveDirectory
if (-not (Test-Path $Path))
{
	write-error	-Message "Cannot find path '$Path' because it does not exist."
	return
}
if (-not (Test-Path $UserList))
{
	write-error	-Message "Cannot find  '$UserList' because it does not exist."
	return
}
else
{
	$Users=Get-Content $UserList
}
#Check whether the input AD member is correct
if ($FullControlMember)
{
	$FullControlMember|ForEach-Object {
		if (-not(Get-ADObject -Filter 'Name -Like $_')){
			$FullControlMember= $FullControlMember -notmatch $_; Write-Error -Message "Cannot find an object with name:'$_'"
		}
	}
}
$FullControlMember+="NT AUTHORITY\SYSTEM","BUILTIN\Administrators"

foreach($User in $Users)
{	
	$HomeFolderACL=Get-Acl $Path
	$HomeFolderACL.SetAccessRuleProtection($true,$false)
	$Result=New-Object PSObject
	$Result|Add-Member -MemberType NoteProperty -Name "Name" -Value $User
	if (Get-ADUser -Filter 'Name -Like $User')
	{
		New-Item -ItemType directory -Path "$Path\$User"|Out-Null
		#set acl to folder
		$FCList=$FullControlMember+$User
		$FCList|ForEach-Object {
		$ACL=New-Object System.Security.AccessControl.FileSystemAccessRule($_,"FullControl","ContainerInherit,ObjectInherit","None","Allow")
								$HomeFolderACL.AddAccessRule($ACL)
								}
		Set-Acl -Path "$Path\$User" $HomeFolderACL
		$Result|Add-Member -MemberType NoteProperty -Name "IsCreated" -Value "Yes"
		$Result|Add-Member -MemberType NoteProperty -Name "Remark" -Value "N/A"
	}
	else
	{
		$Result|Add-Member -MemberType NoteProperty -Name "IsCreated" -Value "No"
		$Result|Add-Member -MemberType NoteProperty -Name "Remark" -Value "Cannot find an object with name:'$User'"
	}
	$Results+=$Result
}
#Generate a report
$Results|Export-Csv -NoTypeInformation -Path "$Path\Report.csv"
if ($?) {Write-Host "Please check the report for details: '$Path\Report.csv'"}

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My AD is 2008 R2, can anyone see where i am going wrong, i am not specifying anyone in the -fullcontrolmember as it says by default the Domain Admins / System and the User will get this which is what i want

Many Thanks