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SECURUS TECHNOLOGIES, INC.
Agreed-Upon Procedures Report ofindependent Certified Public Accountants
For the Florida Department of
Corrections Contract
December 31, 2009
SECURUS TECHNOLOGIES, INC.
FLORIDA DEPARTMENT OF CORRECTIONS CONTRACT
INDEX
Agreed-Upon Procedures Report of Independent
Certified Public Accountants ............................................................................................... 3
Exhibit J- Agreed-upon procedures ......................................................................................... 4-5
Exbibit IJ- Results of Agreed-upon procedures ...................................................................... 6-7
Exhibit III- Listing of calls ...................................................................................................... 8-15
2
MONTGOMERY COSCIA GREILICH
LLP
Certified Public Accountants
2500 Dallas Parkway, Suite 300
Plano, Texas 75093
972.748.0300 P
972.748.0700 f
Thomas A. Montgomery, CPA
Matthew R. Coscia~ CPA
Paul E. Greilich, CPA
Jeanette'A. Musacchio
James M. Lyngbolm
Christopher C. Johnson, CPA
J. Brian Simpson, CPA
Rene E. Balli, CPA
Independent Accountants' Report
On Applying Agreed-Upon Procedures
To the Management of Securus Technologies, Inc.,
And the Finance and Accounting Director of the Florida
Department of Corrections:
We have performed the procedures enumerated in Exhibit I for the six months ended December 31,
2009, which were agreed to by the management of Securus Technologies, Inc. (Securus) and the
Florida Department of Corrections (FDOC), solely to assist you in evaluating the Securus contract
with the FDOC. Such contract requires that Securus maintain verification of inmate telephone
system reliability for accurately and completely recording all calls made as defined by the contract.
Securus's management is responsible for complying with the FDOC contract. This agreed-upon
procedures engagement was conducted in accordance with attestation standards established by the
American Institute of Certified Public Accountants. The sufficiency of these procedures is solely
the responsibility of those parties specified in this report. Consequently, we make no representation
regarding the sufficiency ofthe procedures enumerated in Exhibit I either for the purpose for which
the report has been requested or for any other purpose.
A listing of the procedures performed, summary of the results of the procedures performed, and a
listing of the calls placed are outlined in Exhibits I-III.
We were not engaged to, and did not perform an examination, the objective of which would be the
expression of an opinion on the procedures described in Exhibits I-III. Accordingly, we do not
express such an opinion. Had we performed additional procedures, other matters might have come
to our attention that would have been reported to you.
This report is intended solely for the information and use of the specified users listed above, and is
not intended to be and should not be used by anyone other than these specified parties.
MONTGOMERY COSCIA GREILICH,
LLP
Plano, Texas
February 8, 2010
3
MONTGOMERY COSCIA GREILICH
LLP
Certified Public Accountants
Exhibit I
Agreed-Upon Procedures
For the Six Months Ended December 31, 2009
I. Reviewed the contract to obtain an understanding of the relevant requirements. Noted the call
rates and surcharges are outlined specifically in the Securus Technologies Inc. contract with
FDOC as follows:
Collect Calls:
Type ofCaII
"To Connect"
Surcharge
Local Coin
Local Extended Area
Inter-lata
Intra-lata
Interstate
$ .50
$ .50
$1.20
$1.20
$1.20
Rate Per Minute
$
$
$
$
$
.00
.00
.04
.04
.04
Prepaid Calls:
Type ofCaII
"To Connect"
Surcharge
Local Coin
Local Extended Area
Inter-lata
Intra-lata
Interstate
$ .50
$ .50
$1.02
$1.02
$1.02
Rate Per Minute
$
$
$
$
$
.00
.00
.04
.04
.04
International Calls:
Surcharge and rates per minute for international calls, both collect and prepaid, shall not exceed
the maximum rate allowed by the appropriate regulatory authority during the time the call is
placed.
2. Obtained an understanding of Securus Technologies, Inco's policies and procedures with respect
to accumulating and reporting calls, determining call duration, pricing calls in accordance with
applicable regulations or tariffs, preparing invoices to customers and reporting activity to the
Florida Department of Corrections (FDOC).
4
MONTGOMERY COSCIA GREILICH LLP
Certified Public Accountants
Exhibit I
Agreed-Upon Procedures, Continued
For the Six Months Ended December 31, 2009
3. Selected 6 facilities where detailed testing was performed. The selection was coordinated
through FDOC, and the test sites selected were not known to Securus Technologies. The
facilities selected are as follows:
South Florida Reception Center (SFRC)
14000 NW 41 st Street
Doral, FL 33178-3003
Everglades Correctional Institution
1601 S.W. I 87th Avenue
Miami, FL 33185-3701
Dade Correctional Institution
19000 S.W. 377th Street
Florida City, FL 33034-6409
Broward Correctional Institution
20421 Sheridan Street
Ft. Lauderdale, FL 33332-2300
Homestead Correctional Institution
19000 S.W. 377th Street
Florida City, FL 33034-6409
Hollywood Work Release Center - Female
8501 W. Cypress Drive
Pembrooke Pines, FL 33025
4. At each facility selected in accordance with step 3 above, to obtain a 95% confidence level in
the results ofthe agreed-upon procedures, selected between 3 and 12 payphones at random from
the various phones maintained for inmate use. A series of local, interstate and inter-lata calls
were then placed from each phone and logged as to the type of call, date, time and duration of
the call. A total of 130 calls were placed from the selected payphones. See Exhibit III for a
summary of calls placed at each facility.
5. Recalculated the pricing of the test call based on relevant contracted rates.
6. Compared the information gathered in step 4 and 5 above to the data reported on the Securus
Technologies billing worksheet to determine the information is in agreement.
7. Determined whether calls tested were completely and accurately recorded, in accordance with
the definitions provided in the FDOC contract, on the call detail reports provided by Securus.
A test call was considered "Accurate" if the call record in the Securus call detail report
containing the time, date, destination phone number and number of minutes approximated the
information collected in the call testing procedures. Similarly, a call was considered
"Complete" if it was included in the call detail report provided by Securus, even if it was
uncollectible.
5
MONTGOMERY COSCIA GREILICH
LLP
Certified Public Accountants
Exhibit II
Results of Agreed-Upon Procedures
For the Six Months Ended December 31, 2009
Based upon the procedures enumerated in Exhibit I noted a total of 130 test calls made from
approximately 42 different phones. The results of the test calls made are as follows:
Location
SFRC
Everglades
Dade
Broward CI
Homestead CI
Hollywood WRC
Totals
Phones
Selected
Test
Calls
Complete
Calls
Accurate
Calls
Billing
Differences
4
6
3
9
12
8
20
25
18
26
30
11
20
25
18
26
30
II
20
25
18
26
30
11
$
$
$
$
$
$
42
130
130
130
$
South Florida Reception Center (SFRC)
The detail of the 20 test calls made from SFRC was provided by Securus in a call log.
Noted no material differences between the test call details recorded and information
provided in the call log. Additionally, there were no differences between the billing rates
provided in the call log and the billing rate listed in the FDOC contract.
Everglades Correctional Institution (Everglades)
The detail of the 25 test calls made from Everglades Correctional Institution was provided
by Securus in a call log. Noted no material differences between the test call details recorded
and information provided in the call log. Additionally, there were no differences between
the billing rates provided in the call log and the billing rate listed in the FDOC contract.
Dade Correctional Institution (Dade)
The detail of the 18 test calls made from Dade Correctional Institution was provided by
Securus in a call log. Noted no material differences between the test call details recorded
and information provided in the call log. Additionally, there were no differences between
the billing rates provided in the call log and the billing rate listed in the FDOC contract.
6
MONTGOMERY COSCIA GREILICH LLP
Certified Public Accountants
Exhibit II
Results of Agreed-Upon Procedures, Continued
For the Six Months Ended December 31, 2009
Broward Correctional Institution (Broward CI)
The detail of the 26 test calls made from the Broward Correctional Institution was provided
by Securus in a call log. Noted no material differences between the test call details recorded
and information provided in the call log. Additionally, there were no differences between
the billing rates provided in the call log and the billing rate listed in the FDOC contract.
Homestead Correctional Institution (Homestead CI)
The detail of the 30 test calls made from Homestead Correctional Institution was provided
by Securus in a call log. Noted no material differences between the test call details recorded
and information provided in the call log. Additionally, there were no differences between
the billing rates provided in the call log and the billing rate listed in the FDOC contract.
Hollywood Work Release Center - Female (Hollywood WRC)
The detail of the 11 test calls made from Hollywood Work Release Center - Female was
provided by Securus in a call log. Noted no material differences between the test call details
recorded and information provided in the call log. Additionally, there were no differences
between the billing rates provided in the call log and the billing rate listed in the FDOC
contract.
7
Exhibit III
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of CalIs (December 2009)
South Florida Reception Center
Can #1
Number Called
Type or Call
Date
Time
DuratioD (Min)
Can #5
239-772-3241
InlerLata
14-Dtt
4:10 PM
I
321-773-7903
InterLata
14-Dec
4:12PM
2
972-277-0439
Interstate
972-277-0439
4:22PM
I
239-772-3241
InlerLata
14-Dec
4:31 PM
5
Call #7
Call #8
Call #9
Call #10
972-277-0620
Interstate
t4-Dec
4:45PM
3
972-277-0621
Interstate
14-Dec
4:47PM
3
850-893-6921
InlerLata
14-Dtc
4:51 PM
5
972-277-0439
Interstate
14-Dec
4:58PM
I
972-277-0620
Interstate
Can #12
Can #13
CaU #14
Can #15
850-893-6921
luterLata
14-Dec
5:06PM
2
972-277-0439
Interstate
14-Dec
5:10 PM
2
972-277-0620
Interstate
14-Dec
5:14 PM
850-893-6921
InlerLata
14-Dtc
5:16PM
2
850-893-<i921
IOlerLata
14-0«
5:28PM
2
Call #16
Number Called
Type or Call
Date
Time
Duration (Min)
Can #4
Call #11
Number Called
Type of Call
Date
Timl'
Duration (Min)
Can #3
Can #6
Numbcr Called
Type or Call
Date
Time
Duration (Min)
Call #2
Call #17
Can #18
Can #19
Call #20
972-277-0620
972-277-0621
Interstate
t4-Dec
5:36PM
3
972-277-0620
Interstate
14-Dec
5:44 PM
I
972-277-0621
Interstate
14-Dec
5:45PM
2
972-277-0620
Interstate
14-Dec
5:48PM
4
Inlustate
14-Dec
5:34PM
2
14-Dec
8
lotustate
14-Dec
4:43PM
14-Det:
5:05PM
2
Exhibit III
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (December 2009)
Everglades Correctional Institution
Call #1
Call #3
Call #2
Number Called
Type of Call
Date
Time
Duration (Min)
\2,00 PM
2
IS-Dec
\2,05 PM
2
(850) 8~3-6~21
InterLata
IS-Dec
12,08 PM
3
Call #6
Number Called
Type orCall
Datt
Time
Duration (Min)
Call #7
Call #8
(850) 877-4243
InterLata
IS-Dec:
(~72)
277-0621
[nterState
IS-Dec
12,zz PM
3
Call #11
Number Called
Type or Call
(~72) 277-O43~
InterState
IS-Dec
(23~)
772-3241
InterLata
(850) 877-4243
InterLata
IS-Dec
\2,25 PM
(23~)
772-3241
InterLata
IS-Dec
\2,28 PM
3
Call #13
Can #12
(~72)
277-0621
InterState
(321)
773-7~03
InterLata
Number CaUed
Type of Call
Date
Time
Duration (Min)
\2,3~PM
IS-Dec
\2,41 PM
3
IS-Dec
\2,47 PM
3
Call #16
Date
Time
Duration (Min)
Can #17
Call #18
(~72) 277-O43~
InttrState
IS-Dec
1,06 AM
1
can #21
Number Called
Type or Call
Date
Time
Duration (Min)
(~72)
277-0621
InterState
IS-Dec
1,32 AM
2
(~72)
277-0621
InterState
IS-Dec
1,07 AM
3
(321) 773-7~03
InterLata
IS-Dec
U1AM
5
Can #22
Call #23
(321) 773-79G3
InterLata
IS-Dec
U5AM
2
(850) 877-4243
IntcrLata
IS-Dec
1,3~ AM
2
9
Call #4
(~72)
277-0620
InterState
IS-Dec
12,12 PM
3
Call #9
(850) 8~3-6~21
InterLata
IS-Dec
12,32 PM
Call #14
(23~)
772-3241
InterLata
IS-Dec
\2,53 PM
2
Call #19
(23~)
772-3241
InterLata
IS-Dte
1,17 AM
Call #24
(23~)
772-3241
InterLata
IS-Dec
1,41 AM
3
Call #5
(~72) 277-043~
InterState
IS-Uee
12,16 PM
2
Can #10
(~72)
277-0620
InterState
IS-Dec
\2,34 PM
2
Call #15
(~72)
277-0620
InterState
IS-Dec
1,01 AM
2
Call #20
(~72)
277-0620
InttrState
15-Dec
1,21 AM
2
Call #25
(~72)
277-0620
InterState
IS-Dec
1,44 AM
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (December 2009)
Dade Correctional Institution
Exhibit III
Call #1
Call #4
Call #5
(321) 77J.7903
IntuLata
IS-Dec
4:50AM
I
(850) 893~921
IntnLata
IS-Dec
4:53AM
2
(972) 277.()620
InterStatr:
IS-Dcc
4:57 AM
2
(972) 277'()621
(321)77J.7903
InterState
IS-Dec
[oterLata
4:59AM
2
IS-Dec
5:01 AM
2
Call #7
Call #8
Can #9
Can #10
(972) 277 '()4J9
(972) 277·0620
(972) 277.()621
(321) 773·7903
InterState
IS-Dec
InterState
IS-Dec
InterState
5:05AM
5:07 AM
2
IS-Dec
5:11 AM
3
[olerLata
IS-Dec
5:16 AM
(972) 277.()620
InterState
IS-Dte
5:19AM
Can #11
Call #12
Call #13
Call #14
Can #15
(972) 277.()621
(972) 277-0620
InterState
IS-Dec
2
5:31 AM
2
(972) 277'()621
InterState
IS-Dec
5:33AM
3
(972) 277'()621
luterState
IS-Dec
5:28AM
(972) 277'()620
InterState
IS-Dec
5:41 AM
2
Call #16
Number Called
Type oCCall
Date
Time
Can #3
Call #6
Number Calltd
Type or Call
Date
Time
Duration (Min)
Can #2
Can #17
Can #18
(972) 277'()621
lotuState
IS-Dec
5:43AM
3
(972) 277'()620
(972) 277-0621
InterState
IS-Dec
5:46AM
I
InterState
Duration (Min)
Number Called
Type oCCan
Date
Time
Duration (Min)
Number Called
Type of CaD
Date
Time
Duration (Min)
15-D~t
5:49AM
I
10
InterState
IS-Dec
5:36AM
3
Secnrns Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (December 2009)
Broward Correctional Institution
Exhibit III
Call #1
Call #2
Call #3
Call #4
Call #5
972-227-O<i26
InterState
14-Dec
11:53 AM
3
239-772-3241
850-877-4243
IoterLata
972-277~621
14-Dec
11:55 AM
5
972-277-0439
InterState
14-Dec
12:01PM
3
14-Dec
12:03 PM
4
14-Dec
12:06
I
Call #6
0111#7
Call #8
Call #9
Call #10
239-772-3241
InterLata
972-277~620
972-277~439
Date
14-Dr:c
Time
12:16 PM
II
14-Dec
12:18 PM
5
850-877-4243
IntcrLata
14-De('
12:24 PM
14-Dec
12:27 PM
4
972-277-0621
InterState
14-Dec
12:32 PM
7
Call #11
Call#1l
Can #13
Call #14
Call #15
850-877-4108
InterLata
14-Dec
12:46 PM
2
850-477-4243
239-772-3241
IoterLata
972-277~620
972-277~621
InterState
5
12:54 PM
3
InterState
14--Dec
12:56 PM
7
Call #16
Call #17
Call #18
Call #19
Call #20
850-877-4108
InterLata
14-Dec
1:14 PM
5
972-277~620
239-772-3241
InterLata
t4-Dec
1:21 PM
972-277-0621
InterState
14-Dec
1:22PM
4
850-877-4243
InterLata
t4-Dec
1:29 PM
3
Call #21
Call #22
Call #23
Call #24
Call #25
972-27M621
InterState
14-Dec
1:37PM
4
239-772-3241
InterLata
14-Dec
1:39PM
4
850-877-4108
InterLata
14-Dec
1:43 PM
3
927-277-0621
InterState
t4-Dec
1:44 PM
15
850-893-6921
InterLata
14-Dec
1:53PM
II
Number Called
Type ofeall
Date
Time
Duration (Min)
Number Called
Type orCall
Duration (Min)
Number Called
Type ofeall
Date
Time
Duration (Min)
Number Called
Type ofeall
Date
Time
Duration (Min)
Number Called
Type orCall
D...
Time
Duration (Min)
IntuLata
InterState
InterLata
14-Dec
14-Dec
12:50 PM
InterState
14-Dec
1:17PM
5
11
InterState
InterState
14-Dcc
1:03 PM
4
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (December 2009)
Broward Correctional Institution (Continued)
Exhibit III
Call #26
Number Called
Type oreall
Date
Time
Duration (Min)
972-277-11621
InterState
14-Dec
2:05PM
2
12
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing ofCaHs (December 2009)
Homestead Correctional Institution
Exhibit III
Can #1
Timt:
Duration (Min)
Can #5
321-773-7903
321-773-7903
321-773-7903
321-773-7903
321-773-7903
InterLata
IS-Dec
InterLata
IS-Det
InterLata
IS-Dec
InterLata
IS-Dec
InterLata
1:21 PM
1
1:42 PM
3
2:40AM
3
2:49PM
IS-Dec:
3:10AM
6
Can #7
Call #8
Call #9
Can #10
850-877-4108
850-877-4108
850-877-4108
850-877-4108
850-877-4243
InterLata
IS-Dec
InterLata
IS-Dec
loterLafa
IS-Dec
InterLata
IS-Dec
InterLata
IS-Dec
1:47 PM
6
2:28PM
4
2:51 PM
3:07PM
5
1:16PM
1
Can #12
Can #13
Can #14
Can #IS
239-772-3241
lutuLata
239-772-3241
239-772-3241
850-893-6921
InterLata
IS-Dec
IoterLata
IS-Dec
(oterLata
IS-Dec
3:05AM
5
1:18 PM
2
2:06PM
9
2:32 PM
1:23 PM
5
Can #t7
Can #18
Can #19
Call #20
850-893-6921
850-893-6921
850-893-6921
972-277-<1620
972-277-0620
InterLata
IS-Dte
InterLata
IS-Det
InterLata
IS-Dec
InterState
IS-Dec
InterState
IS-Dec
1:51 PM
2
1:56PM
2
1:58 PM
7
1:26 PM
4
2:07 PM
8
Can #21
Date
Call #4
Can #16
Number Called
Type of Call
Can #3
Call #6
Number Called
Type oCCall
Date
Time
Duration (Min)
Call #2
Call #22
Call #23
Call #24
Call #25
972-277-<1620
972-277-<1620
972-277-0439
972-277-<1439
972-277-<1439
InterState
IS-Dec
2:41 PM
InterState
IS-Dec
InterState
IS-Dec
luterState
IS-Dec
InterState
IS-Dec
3:12 PM
4
1:31 PM
6
2:24PM
6
2:44PM
3
Can #11
Number Called
Type oCCall
Datc
Time
DuratioD (Min)
Number Called
Type or Call
Date
Time
Duration (Min)
Number Called
Type or Call
Date
Time
Duration (Min)
850-877-4243
InttrLata
IS-Dec
4
~
13
IS-Drc
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (December 2009)
Homestead Correctional Institution (Continued)
Exhibit III
Can #26
Number Called
Type of Call
Date
Timt
Duration (Min)
Call #27
Call #28
Call #29
Can #30
972-277-0439
972-277-0621
972-277-0621
972-277-0621
972-277-0621
InterState
IS-Dec
InterState
15-Dec
InterState
IS-Dec
InterState
IS-Dec
InterState
15-Dec
3:03PM
3
1:32PM
4
2:08 PM
6
2:22PM
3
2:55PM
5
14
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of CalIs (December 2009)
Hollywood Work Release Center
Exhibit III
CaUNl
Numhtr Called
Type ofeall
Date
Time
Duration (Min)
Call #3
Call #4
Call #S
954·9854720
Loul
954450-9199
Local
14-0ec
4:53PM
954434-733 I
Local
954-275-5798
954442-8099
14-Dtc
Local
14-IUc
Local
14-Dtc
5:03PM
I
5:05PM
I
5:07PM
Call #6
Number Called
Type of Call
Date
Time
Duration (Min)
Call #2
Call #7
Call #8
Call #9
Can HIO
954-434-6257
Local
9544474992
954437-2954
954-322-1444
954-434-4897
Local
14-Dec
Loul
14-Dec
Local
14-Dec
Local
14-Dec
5:11 PM
5:12 PM
I
5:13PM
3
5:26 PM
I
14-Dec
4:43PM
5
14-Dec
5:01 PM
I
Can #11
Number Called
Type of Cal!
Date
Time
Duration (Min)
972-277-j)6J5
Local
14-Dec
5,z]PM
15
