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FL Phone Audit 12-31-10

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SECURUS TECHNOLOGIES, INC.
Agreed-Upon Procedures Report of Independent Certified Acconntants
For the Florida Department of
Corrections Contract
December 3 I, 20 I 0

SECURUS TECHNOLOGIES, INC.
FLORIDA DEPARTMENT OF CORRECTIONS CONTRACT
INDEX

Agreed-Upon Procedures Report ofIndependent
Certified Public Accountants ............ ..................... ... ................................... .. .......... ........ .... 3
Exhibit I- Agreed-upon procedures ............... .. ...................... .......................................... ........ 4-6
Exhibit II- Results of Agreed-upon procedures ............... ................................................. ...... 7-8
Exhibit III- Listing of calls .......... .... .............................. ........................... .......................... .... . 9-14

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MONTGOMERY COSCIA GREILICH LLP
Certified Public Accountants
2500 Dallas Parkway. Suite 300
Plano, Tex.as 75093
972 .748.0300 P
972.748.0700 f

Thomas A. Montgomery, CPA
Matthew R. Coscia, CPA
Paul E. Greilich, CPA

1. Brian Simpson, CPA
Rene E. Balli, CPA
Erica D. Rogers, CPA
Dustin W, Shaffer, CPA
Gary W. Boyd, CPA
Michal L. Gayler, CPA

Jeanette A. Musacchio
James M. Lyngholm
Christopher C. Johnson, 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,
2010, 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 of the 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 7, 2011
3

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MONTGOMERY COSCIA GREILICH LLP
Certified Public Accountants

Exhibit I
Agreed-Upon Procedures
For the Six Months Ended December 31, 2010
1. 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 of Cal!
Local Extended Area
Inter-lata
Intra-lata
Interstate

"To Connect"
Surcharge
$ .50
$1.20
$1.20
$1.20

Rate Per Minute
$
$
$
$

.00
.04
.04
.04

Prepaid Calls:

Type of Call
Local Extended Area
Inter-lata
Intra-lata
Interstate

"To Connect"
Surcharge
$ .50
$1.02
$1.02
$1.02

Rate Per Minute
$
$
$
$

.00
.04
.04
.04

Coin Operated Telephone Calls:

Type of Call
Local Coin
Local Extended Area
Inter-lata
Intra-lata
Interstate
Type of Call
1+ Inter-lata
1+ Intra-lata
I + Interstate

"To Connect"
Surcharge
$ .50
$ .50
$1.20
$1.20
$1.20

Rate Per Minute
$
$
$
$
$

.00
.00
.04
.04
.04

"To Connect"
Surcharge

Rate Per Five
Minute Increment

$1.20
$1.20
$1.20

$ .20
$ .20
$ .20

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MONTGOMERY COSCIA GREILICH LLP
Certified Public Accountants

Exhibit I
Agreed-Upon Procedures, Continued
For the Six Months Ended December 31, 2010

1. 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 (continued):
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, Inc.'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) .
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:
Martin Correctional Institution ("Martin CI")
1150 S.w. Allapattah Road
Indiantown, FL 34956
Okeechobee Correctional Institution ("Okeechobee CI")
3420 N.E. 168th Street
Okeechobee, FL 34972
Broward Correctional Institution ("Broward CI")
20421 Sheridan Street
Ft. Lauderdale, FL 33332
Hendry Correctional Institution ("Hendry CI")
12551 Wainwright Drive
Immokalee, FL 34142
Glades Correctional Institution ("Glades CI")
500 Orange Avenue Circle
Belle Glade, FL 33430
West Palm Beach Work Release Center ("West Palm Beach WRC")
20421 Sheridan Street.
Pembroke Pines, FL 33029

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MONTGOMERY COSCIA GREILICH LLP
Certified Public Accountants

Exhibit I
Agreed-Upon Procedures, Continued
For the Six Months Ended December 31, 2010

4. At each facility selected in accordance with step 3 above, to obtain reasonable assurance in the
results of the agreed-upon procedures, a selection between 8 and 25 payphones were made 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 140 calls were placed from the selected payphones. See
Exhibit II for a summary of calls placed at each facility, and Exhibit III for a detailed log of
calls.
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 defmitions 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
contained the time, date, destination phone number, and the approximated number of minutes
from 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.

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MONTGOMERY COSCIA GREILICH LLP
Certified Public Accountants

Exhibit II
Results of Agreed-Upon Procedures
For the Six Months Ended December 31, 2010
Based upon the procedures enumerated in Exhibit I noted a total of 140 test calls made from
approximately 94 different phones. The results of the test calls made are as follows:

Location
Martin CI
Okeechobee CI
Broward CI
Hendry CI
Glades CI
West Palm Beach WRC
Totals

Phones
Selected

Test
Calls

Complete
Calls

Accurate
Calls

19
25
9
8
22
11

20
25
25
25
23
22

20
25
25
25
23
22

20
25
25
25
23
22

$
$
$
$
$
$

94

140

140

140

$

Billing
Differences

Martin Correctional Institution
The detail of the 20 test calls made from Martin CI was provided by Securus in a call log.
Noted no differences between the test call details recorded and information provided in the
call log. Additionally, noted no differences between the billing rates provided in the call log
and the billing rate listed in the FDOC contract.

Okeechobee Correctional Institution
The detail of the 25 test calls made from Okeechobee CI was provided by Securus in a call
log. Noted no differences between the test call details recorded and information provided in
the call log. Additionally, noted no differences between the billing rates provided in the call
log and the billing rate listed in the FDOC contract.

Broward Correctional Institution
The detail of the 25 test calls made from Broward CI was provided by Securus in a call log.
Noted no differences between the test call details recorded and information provided in the
call log. Additionally, noted no differences between the billing rates provided in the call log
and the billing rate listed in the FDOC contract.

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MONTGOMERY COSCIA GREILICH LLP

Certified Public Accountants
Exhibit II
Results of Agreed-Upon Procedures, continued
For the Six Months Ended December 31, 2010
Hendry Correctional Institution

The detail of the 25 test calls made from the Hendry CI was provided by Securus in a call
log. Noted no differences between the test call details recorded and information provided in
the call log. Additionally, noted no differences between the billing rates provided in the call
log and the billing rate listed in the FDOC contract.
Glades Correctional Institution

The detail of the 23 test calls made from Glades CI was provided by Securus in a call log .
Noted no differences between the test call details recorded and information provided in the
call log. Additionally, noted no differences between the billing rates provided in the call log
and the billing rate listed in the FDOC contract.
West Palm Beach Work Release Center

The detail of the 22 test calls made from West Palm Beach WRC was provided by Securus
in a call log. Noted no differences between the test call details recorded and information
provided in the call log. Additionally, noted no differences between the billing rates
provided in the call log and the billing rate listed in the FDOC contract.

~

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~"""""'IIIIIIIIII •••••• a"""'IJJllIJI
Securus Technologies, Inc.
Florida Department of Corrections Contract
Listing of Calls (December 2010)
Martin Correctional Institution

Number Called
Type oreall
Date
Time
Duration (Min)

Number Called

Type or Ca ll
Date
Time
Duration (Min)

'-0

Number Called
Type or Call
Date
Time
Duration (Min)

Number Called
Type oreall

Date
Time
Duration (Min)

Call #1
972-277-0620
Interstate

Can #2
972-277-0621
Interstate

Exhibit III

CaU#3
972-277-0432
Interstate

Can #4
386-496-6405
Intrastate

Call #5
850-893-692 1
Intrastate

I3-Dec

13-Dec

I3-Dec

I3-Dec

13-Dec

1:00PM
5

1:05AM
2

1:07AM

1:13 PM

1:16PM
2

Call #6
239-772-324 1
Intrastate

CaU#7
972-277-0620
Interstate

Call #8
972-277-0432
Interstate
13-Dec
1:35 PM

Call #9
386-496-6405
Intrastate
1:38PM
2

Call #10
321-773-7903
Intrastate
I3-Dec
1:49PM
2

Call #14
972-277-0621
Interstate

972-277-0432
Interstate

13-Dec

13-Dec

2:08 PM
2

2:11 PM

Call #19
972-277-0620
Interstate
13-Dec
2:36 PM

Call #20
972-277-0439
Interstate
I3-Dec
2:39 PM

I3-Dec

I3-Dec

1:22PM
1

1:26 PM

Call #11
321-773-7903
Intrastate

Call #12
972-277-0620
Interstate

13-Dcc

13-Dcc

1:52PM
1

1:55AM
2

Call #13
972-277-0439
Interstate
I3-Dec
1:59 PM
2

Call #16
386-496-6405
Intrastate

Call #17
321-773-7903
Intrastate

Call #18
239-772-3241
lntrastate

13 -Dec

13-Dec

I3-Dec

2:26 PM
2

2:31 PM

2:34PM
2

13-Dec

Can # 15

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....... .-171. -. .... - ••• J 11111111 •••• 1.1111"
,
Exhibitm

SecuTUs Technologies, Inc.
Florida Department of Corrections Contract
Listing of Calls (December 2010)
Okeechobee Correctional Institution
Can #2
32 1-773-7903

Duration (Min)

Can #1
850-893-6921
Intrastate
13-Dec
4:22 PM
2

Number Called
Typ< 01 Call
Date
Time
Duration (Min)

Number Caned
Type ofeall
Date
Time

~

0

Number Called
Type oreaD
Date

Time
Duration (Min)

Number Caned
Type 01 Call

Date
Time
Duration (Min)

Number Called
Type oCCali
Date
Time
Duration (Min)

Call #4
239-772-3241
Intrastate

4:24PM
I

Can #3
850-877-4243
Intrastate
I3-Dec
4:29 PM
2

4:33 PM
1

CaU#S
972-277..fl620
Interstate
13-Dec
4:35 PM
5

Can #6
972-277-0621
Interstate
I3-Dcc
4:44 PM
2

Can #7
972-277-0432
Interstate
13-Dec
4:45 PM
2

Can #8
972-277-0621
Interstate
13-Dec
4:48 PM
3

Can #9
850-893-6921

CaU #10
321-773-7903

Intrastate

Intrastate
13-Dec

Call #11
972-277-0620
Interstate

Call #12
972-277..fl621
Interstate

C all #14
321-773-7903
Intrastate
13-Dec
5:17 PM
3

Call #15
972-277-0620
Interstate

Intrastate

I3-Dec

13-Dec

I3-Dec
4:49 PM
2

4:53 PM
5

13-0ec

13-Dec

5:02 PM
3

5:10 PM
2

Call #13
972-277..fl432
Interstate
13-Dec
5:11 PM
2

Call #16
972-277-0621
Interstate
13-Dec
5:28 PM
3

CaU #17
972-277-0432
Interstate
I3-Dec
5:29 PM
3

Call #18
850-893-6921
Intrastate
13-Dec
5:33 PM
4

Call #19
321-773 -7903
Intrastate
13-Dec
5:36 PM
2

Call #20
972-277-0620

Call #21
972-277..fl62 1
Interstate
13 -Dec
5:43 PM

Call #22
850-893-6921
Intrastate
i 3-Dec
5:49PM
3

Call #23
321-773-7903
Intrastate
I3-Dec
5:50 PM
2

Call #24
972-277-0432
Interstate
13-Dec
5:53 PM
5

Call #25
972-277-0620
Interstate
t3-Dec
5:54AM
3

13-Dec
5:20 PM
3

Interstate
13-Dec
5:41 PM
3

II J' I
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'III~A~~~~~~~ ~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~'
Securus Technologies, Inc.
Florida Department of Corr ections Contract
Listing of Calls (December 2010)
Broward Correctional Institution

Number C alled

Type oreal.
Date
Time

Duration (Min)

Number Called
Type or Call
Date

C a n #1
972-277-0620
Interstate
13-Dec
10:42 AM
5

Can #2
972-277-0439
Interstate
13-Dec
10:48 AM
2

Can #3
972-277-0586
Interstate
13-Dec
10:52 AM
2

C an #4
972-277-062 1
Interstate
13-Dec
10:54 AM
4

Can #5
972-277-0432
Interstate
13-Dec
10:58 AM
4

Can #6
386-496-6405
Intrastate

Can #7
321-773 -7903
Intrastate

Call #8
850-877-4243
Intrastate
I3-Dec
11:18 AM
5

C all #9
239-772-324 1
Intrastate
13-Dec
11 :24AM
I

Call #10
850-893 -6921
Intrastate
I3-Dec
11 :27 AM
4

Call #13
972-277-0586
Interstate
13-Dcc
11:41 AM
4

Can #14
972-277-0432
Interstate
13-Dec
11:48 AM
3

Call #15
972-277-062 1
Interstate

Can #19
850-877-4243
Intrastate
13-Dec
12: 16 PM
6

Can #20
239-772-3241
Intrastate
13-Dec
12:23 PM
4

Can #24
850-877-4243
Intrastate
13-Dec
12:45 PM
2

Can #25
239-772-3241
Intrastate
13-Dec
12:48 PM
4

13-Dec

13-Dec

11 :06AM
4

11:14AM
3
Can #12
972-277-0439
Interstate

Time
Duration (Min)

C an #11
972-277-0620
Interstate
13-Dcc
11 :34 AM
3

Number Called
Type of eall

Can #16
386-496-6405
Intrastate

Can #17
850-893-6921
Intrastate

Time
Duralion (Min)

Number Called
Type oreall
Date

Exhibit III

13-Dec
11 :38 AM
2

13-Dec

13-Dec

Time
Dura tion (Min)

12:04 PM
2

12:07 PM
3

Can #18
321-773-7903
Intrastate
13-Dec
12:12 PM
3

Number Called
Type oleall
Date
Time
Duration (Min)

Can #21
386-496-6405
Intrastate
13-Dec
12:30 PM
2

Can #22
850-893-692 1
Intrastate
13-Dec
12:34 PM
3

Call #23
32 1-773 -7903
Intrastate
I3-Dec
12:39 PM
4

Date

13-Dec
11 :53 AM
6

Securus Technologies, Inc.
Florida Department of Corrections Contract
Listing of Calls (December 2010)
Hendry Correctional Institute
Can #1
972·277-0620
Interstate
13-Dec
3:26PM
3

Can #2
972-277-0439
Interstate
13-Dec
3:29 PM
2

Can #3
972-277-0432
Interstate
13-Dcc

13-Dec

I3-Dec

3:3 7 PM
3

3:41 PM
I

3:43 PM
3

Can #6
850-893 -6921
Intrastate

Can #8
321-773-7903
Intrastate
13-Dec
4:04PM
4

Can #9
850-877-4243
Intrastate

3:54 PM
5

Can #7
32 1-773-7903
Intrastate
13-Dec
4:02PM
I

CaD #10
239-772-3241
Intrastate
13-Dec
4: 12PM
2

Can #11
972-277-0439
Interstate
13-Dec
4:22 PM
2

Can #12
972-277-0621
Interstate
13-Dec
4:25PM
7

Can #13
972-277-0432
Interstate

Can #14
850-893-6921

Can #17
850-893-6921
Intrastate
I3-Dec

13-Dec

Duration (Min)

Can #16
972-277-0439
Interstate
13-Dec
4:51 PM
2

4:55 PM
2

4:58PM
3

Number Called
Type oCCall

Can #21
321 -773-7903
Intrastate

Can #22
850-893-692 1
Intrastate

13-Dec

I3-Dec

5:07 PM
I

5:09 PM
2

Can #23
972-277-0620
Interstate
13-Dec
5:13PM
3

Number Called
Type oCeall
Date
Time
Duration (Min)

Number Called
Type oCeall
Date
Time
Duration (Min)

IV

Exhibit III

Number CaUed
Type oCeali
Date

Time
Duration (Min)

Number Called
Type oreall
Dale

Time

Date
Time
Duration (Min)

13-Dec

Can #4

Call #5

972-277-0621
Interstate

972-277-0620
Interstate

13-Dec
4:09 PM
2

Can #15
972-277-0620
Interstate

I3-Dec

Intrastate
I3-Dec

4:34 PM
2

4:47 PM
2

4:50PM
4

Can #18
850-893-6921
Intrastate

Call #19
321 -773-7903
Intrastate
13-Dec
5:03 PM

Can #20
321-773-7903
Intrastate

Call #24
972-277-0621
Interstate
13-Dec
5: 17PM
I

Can #25
972-277-0432

13-Dec

13-Dec
5:04PM
2

Interstate
13-Dec
5:19PM
3

'Iaa~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~&"
Securus Technologies, Inc.
Florida Department of Corrections Contract
Listing of Calls (December 2010)
Glades Correctional Institution

Exhibit III

Can #2
972-277-0621
Interstate
14-Dec
12:16 PM
4

Call #3
386-496-6405
Intrastate
14-Dec
12:21 PM

Can #4
850-893-6921
Intrastate

Can #7
972-277-0432

Call #8
386-496-6405
Intrastate
I4-Dec
12:45 PM
3

Can #9
850-893-6921
Intrastate
14-Dec
12:46 PM
2

Can #10
321 -773-7903

Date
Time
Duration (Min)

Can #6
972-277-0620
Interstate
14-Dec
12:34 PM
4

Number Called
Type of Call
Date
Time
Duration (Min)

Can #11
972-277-0620
Interstale
14-Dcc
12:54 PM
8

CaU#12
972-277-0621
Interstate
14-Dec
12:58 PM
3

Can #13
386-496-6405
Intrastate
14-Dec
1:14 PM

Call #14
850-893-6921
Intrastate
14- Dec
1: 16 PM
2

Call #15
321 -773-7903
Intrastate
14-Dec
1:23PM
2

Date
Time
Duration (Min)

Call #16
850-877-4243
Intrastate
14-Dec
4:34 PM
4

Call #17
972-277-0620
Interstate
14-Dec
1:28PM
3

C all #18
972-277-0439
Interstate
14-Dec
1:29PM

Call #19
972-277-062 1
Interstate
14-Dec
1:43PM
2

Call #20
972-277-0432
Interstate
14-Dec
1:45PM
3

Number Called
Type oCCall

Call #21
972-277-0432
Interstate

Call #22
386-496-6405
Intrastate

Call #23
850-893-6921
Intrastate
14-Dec
1:53PM
4

Number Called
Type of C all
Date
Time

Duration (Min)

Number Called

Type ofeall

w

Number Called

Type of Can

Date
Time
Duration (Min)

Can # 1
972-277-0620
Interstate
14~Dec

12:13 PM
7

Interstate
14-Dec
12:36 PM
3

14~Dec

1 4 ~Dec

1:48PM
3

1:50 PM
2

14-Dec
12:23 PM
5

Can #s
321-773-7903
Intrastate
14-Dec
12:27 PM
2

Intrastate
14-Dec
12:49 PM
2

Itt~tttt~ttl~~ltttttttttll~~~ltttttt'."""
Securus Technologies, Inc.
Florida Department of Corrections Contract
Listing of Calls (December 2010)
West Palm Beach Work Release Center

Number Called
Type oCeall

Date
Time
Duration (Min)

Number Called
TypeofCaU
Date
Time
Duration (Min)

Call #1
972-277-0620
Coin-InterState

CaU #2
561-795-5630
Coin-Local

.,.

TypeofCaU
Date

Time
Duration (Min)

Number Called
Type orCall
Date
Time
Duration (Min)

Number Called
Type or Call
Date
T ime
Duration (Min)

Call #3
56 1-253-8403
Coin-Local

14-Dec

14-Dec

14-Dec

12:50 PM
6

12:58 PM

1:00PM
3

Call #6
239-772-3241
Coin-InterLata
14.Dec
2:38 PM

14-Dec

1:50 PM
I

Call #16
954·331-4501
Coin-IntraLata
14-Dec
2:09PM
I

Call #21
561-477-5367
Coin-Local
14-Dec
2:41 PM
I

,

CaU #23
321 -773-7903
Coin-InterLata
14-Dcc

2:33 PM
4

Call #9
56 1·273·8259
Coin-Local
14-0ec
1:45 PM
I

Call #10
239-772-3241
Coin-lnterLata
14-0ec
1:46PM

Call #12
561·536-0261
Coin-Local
14-0ec
1:52 PM
3

Call #13
561-847-7480
Coin-Loca1
14-Dec
1:56PM
3

Call #14
56 1·752·1948
Coin-Local
14-Dcc
2:02PM

Call #15
56 1-694-0366
Coin-Local
14-Dec
2:03PM
3

Call #17
561·848· 8958
Coin-Local
14-Dec
2:11 PM
I

CaU#18
239·772·3241
Coin-InterLata
14-Dec
2:14PM

Call #19
850·893·6921
Coin-IntcrLata
14-Dec
2:17PM
6
---

10

561-963-3382
Coin-Local

Call #4
561 -204-2349
Coin-Local
14-Dec
1:04 PM

CaU#8
56H77-5367
Coin-Local
14-Dec
1:40PM

Call #7

56 1-688-1944
Coin-Local
14-Dec
UOPM

CaD #11

Number Called

Exhibit III

Call #22

561·273·8259
Coin-Local
14-Dec

2:32PM
I

I

-

Call #20
850· 893-6921
Coin-InterLata
14-Dec
2:26PM
2