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SECURUS TECHNOLOGIES, INC.
Agreed-Upon Procedures Report of Independent Certified Accountants
For the Florida Department of
Corrections Contract
June 30, 2009
SECURUS TECHNOLOGIES, INC.
FLORIDA DEPARTMENT OF CORRECTIONS CONTRACT
INDEX
Page
Agreed-Upon Procedures Report of Independent
Certified Public Accountants ............................................................................................... 3
Exhibit I- Agreed-upon procedures ......................................................................................... 4-5
Exhibit II- Results of Agreed-upon procedures ...................................................................... 6-7
Exhibit III- Listing of calls ...................................................................................................... 8-18
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. Lyngholm
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 June 30, 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 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
August 12, 2009
3
MONTGOMERY COSCIA GREILICH LLP
Certified Public Accountants
Exhibit I
Agreed-Upon Procedures
For the Six Months Ended June 30, 2009
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 Call
Local Coin
Local Extended Area
Inter-lata
Intra-lata
Interstate
“To Connect”
Surcharge
$ .50
$ .50
$1.20
$1.20
$1.20
Rate Per Minute
$
$
$
$
$
.00
.00
.04
.04
.04
Prepaid Calls:
Type of Call
Local Coin
Local Extended Area
Inter-lata
Intra-lata
Interstate
“To Connect”
Surcharge
$ .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, 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).
4
MONTGOMERY COSCIA GREILICH LLP
Certified Public Accountants
Exhibit I
Agreed-Upon Procedures, Continued
For the Six Months Ended June 30, 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:
Jefferson Correctional Institution
1050 Big Joe Road
Monticello, Florida 32344-0430
Franklin Correctional Institution
1760 Highway 67 North
Carrabelle, FL 32322
Calhoun Correctional Institution & Work Camp
19562 & 19564 SE Institution Drive
Blountstown, FL 32424
Liberty Correctional Institution & Work Camp
11064 & 11065 N.W. Dempsey Barron Road
Bristol, FL 32321
Wakulla Correctional Institution
110 Melaleuca Drive
Crawfordville, FL 32327
Tallahassee WRC
2616A Springhill Road
Tallahassee, FL 32310
4. At each facility selected in accordance with step 3 above, to obtain a 95% confidence level in
the results of the agreed-upon procedures, selected between 5 and 6 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 153 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 June 30, 2009
Based upon the procedures enumerated in Exhibit I noted a total of 153 test calls made from
approximately 35 different phones. The results of the test calls made are as follows:
Location
Jefferson CI
Franklin CI
Calhoun CI & WC
Liberty CI & WC
Wakulla CI
Tallahassee WRC
Totals
Phones
Selected
Test
Calls
Complete
Calls
Accurate
Calls
Billing
Differences
6
6
6
6
6
5
27
30
30
29
30
7
27
30
30
29
30
7
27
30
30
29
30
7
$
$
$
$
$
$
-
35
153
153
153
$
-
Jefferson Correctional Institution
The detail of the 27 test calls made from Jefferson CI 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.
Franklin Correctional Institution
The detail of the 30 test calls made from Franklin CI 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.
Calhoun Correctional Institution & Work Camp
The detail of the 30 test calls made from Calhoun CI & WC 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 June 30, 2009
Liberty Correctional Institution & Work Camp
The detail of the 29 test calls made from the Liberty CI & WC 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.
Wakulla Correctional Institution
The detail of the 30 test calls made from Wakulla CI 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.
Tallahassee WRC
The detail of the 7 test calls made from Tallahassee WRC 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
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (June 2009)
Jefferson Correctional Institution
Exhibit III
Call #1
Number Called
Type of Call
Date
Time
Duration (Min)
972-277-0350
Interstate
9-Jun
10:09 AM
5
850-877-4243
Local
9-Jun
10:12 AM
5
239-772-3241
InterLata
9-Jun
10:15 AM
6
972-277-0620
Interstate
9-Jun
10:17 AM
8
972-277-0621
Interstate
9-Jun
10:24 AM
13
Call #7
Call #8
Call #9
Call #10
972-277-0350
Interstate
9-Jun
10:32 AM
2
850-877-4243
Local
9-Jun
10:35 AM
7
239-772-3241
InterLata
9-Jun
10:38 AM
1
972-277-0620
Interstate
9-Jun
10:40 AM
4
972-277-0621
Interstate
9-Jun
10:42 AM
2
Call #12
Call #13
Call #14
Call #15
850-877-4243
Local
9-Jun
10:50 AM
3
972-277-0350
Interstate
9-Jun
10:52 AM
15
972-277-0621
Interstate
9-Jun
10:54 AM
12
239-772-3241
InterLata
9-Jun
11:04 AM
7
972-277-0620
Interstate
9-Jun
11:10 AM
2
Call #17
Call #18
Call #19
Call #20
972-277-0350
Interstate
9-Jun
11:11 AM
9
972-277-0621
Interstate
9-Jun
11:19 AM
3
972-277-0620
Interstate
9-Jun
11:21 PM
3
239-772-3241
InterLata
9-Jun
11:26 PM
2
972-277-0350
Interstate
9-Jun
11:32 AM
7
Call #21
Number Called
Type of Call
Date
Time
Duration (Min)
Call #5
Call #16
Number Called
Type of Call
Date
Time
Duration (Min)
Call #4
Call #11
Number Called
Type of Call
Date
Time
Duration (Min)
Call #3
Call #6
Number Called
Type of Call
Date
Time
Duration (Min)
Call #2
Call #22
Call #23
Call #24
Call #25
972-277-0620
Interstate
9-Jun
11:33 AM
1
972-277-0439
Interstate
9-Jun
11:37 AM
5
972-277-0621
Interstate
9-Jun
11:40 PM
2
239-772-3241
InterLata
9-Jun
11:43 PM
1
972-277-0621
Interstate
9-Jun
11:46 AM
1
8
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (June 2009)
Jefferson Correctional Institution (continued)
Call #26
Number Called
Type of Call
Date
Time
Duration (Min)
Call #27
972-277-0350
Interstate
9-Jun
11:49 AM
2
Exhibit III
972-277-0439
Interstate
9-Jun
11:53 AM
1
9
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (June 2009)
Franklin Correctional Institution
Exhibit III
Call #1
Number Called
Type of Call
Date
Time
Duration (Min)
972-277-0620
Interstate
9-Jun
2:45 PM
4
972-277-0439
Interstate
9-Jun
2:47 PM
8
972-277-0621
Interstate
9-Jun
2:48 PM
8
972-277-0350
Interstate
9-Jun
2:50 PM
11
239-772-3241
InterLata
9-Jun
2:55 PM
7
Call #7
Call #8
Call #9
Call #10
972-277-0620
Interstate
9-Jun
2:59 PM
4
972-277-0439
Interstate
9-Jun
3:01 PM
4
972-277-0621
Interstate
9-Jun
3:03 PM
4
972-277-0350
Interstate
9-Jun
3:04 PM
6
850-877-4243
Local
9-Jun
3:06 PM
6
Call #12
Call #13
Call #14
Call #15
972-277-0620
Interstate
9-Jun
3:09 PM
9
972-277-0439
Interstate
9-Jun
3:11 PM
8
972-277-0350
Interstate
9-Jun
3:18 PM
6
239-772-3241
InterLata
9-Jun
3:20 PM
5
972-277-0621
Interstate
9-Jun
3:21 PM
1
Call #17
Call #18
Call #19
Call #20
850-877-4243
Local
9-Jun
3:28 PM
3
972-277-0620
Interstate
9-Jun
3:30 PM
3
972-277-0439
Interstate
9-Jun
3:36 PM
1
972-277-0621
Interstate
9-Jun
3:32 PM
8
972-277-0350
Interstate
9-Jun
3:34 PM
8
Call #21
Number Called
Type of Call
Date
Time
Duration (Min)
Call #5
Call #16
Number Called
Type of Call
Date
Time
Duration (Min)
Call #4
Call #11
Number Called
Type of Call
Date
Time
Duration (Min)
Call #3
Call #6
Number Called
Type of Call
Date
Time
Duration (Min)
Call #2
Call #22
Call #23
Call #24
Call #25
850-877-4243
Local
9-Jun
3:39 PM
4
972-277-0620
Interstate
9-Jun
3:41 PM
4
972-277-0439
Interstate
9-Jun
3:43 PM
3
972-277-0621
Interstate
9-Jun
3:44 PM
2
850-877-4243
Local
9-Jun
3:50 PM
4
10
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (June 2009)
Franklin Correctional Institution (continued)
Exhibit III
Call #26
Number Called
Type of Call
Date
Time
Duration (Min)
Call #27
Call #28
Call #29
Call #30
239-772-3241
InterLata
9-Jun
3:51 PM
6
972-277-0350
Interstate
9-Jun
3:53 PM
7
972-277-0620
Interstate
9-Jun
3:54 PM
4
972-277-0439
Interstate
9-Jun
3:57 PM
1
972-277-0621
Interstate
9-Jun
4:00 PM
3
11
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (June 2009)
Calhoun Correctional Institution & Work Camp
Exhibit III
Call #1
Number Called
Type of Call
Date
Time
Duration (Min)
239-772-3241
InterLata
9-Jun
3:46 PM
2
972-277-0620
Interstate
9-Jun
3:51 PM
3
972-277-0621
Interstate
9-Jun
3:55 PM
3
972-277-0350
Interstate
9-Jun
4:00 PM
2
972-277-0620
Interstate
9-Jun
4:07 PM
1
Call #7
Call #8
Call #9
Call #10
972-277-0439
Interstate
9-Jun
4:10 PM
1
972-277-0621
Interstate
9-Jun
4:13 PM
1
972-277-0350
Interstate
9-Jun
4:16 PM
2
239-772-3241
InterLata
9-Jun
4:18 PM
1
972-277-0620
Interstate
9-Jun
4:21 PM
1
Call #12
Call #13
Call #14
Call #15
972-277-0439
Interstate
9-Jun
4:30 PM
3
972-277-0621
Interstate
9-Jun
4:34 PM
2
972-277-0350
Interstate
9-Jun
4:38 PM
1
239-772-3241
InterLata
9-Jun
4:41 PM
2
972-277-0620
Interstate
9-Jun
4:43 PM
2
Call #17
Call #18
Call #19
Call #20
972-277-0439
Interstate
9-Jun
4:52 PM
2
972-277-0621
Interstate
9-Jun
4:55 PM
1
972-277-0350
Interstate
9-Jun
4:57 PM
1
239-772-3241
InterLata
9-Jun
4:59 PM
2
972-277-0620
Interstate
9-Jun
5:02 PM
3
Call #21
Number Called
Type of Call
Date
Time
Duration (Min)
Call #5
Call #16
Number Called
Type of Call
Date
Time
Duration (Min)
Call #4
Call #11
Number Called
Type of Call
Date
Time
Duration (Min)
Call #3
Call #6
Number Called
Type of Call
Date
Time
Duration (Min)
Call #2
Call #22
Call #23
Call #24
Call #25
972-277-0439
Interstate
9-Jun
5:13 PM
2
972-277-0621
Interstate
9-Jun
5:16 PM
1
972-277-0350
Interstate
9-Jun
5:18 PM
2
239-772-3241
InterLata
9-Jun
5:21 PM
1
972-277-0620
Interstate
9-Jun
5:23 PM
2
12
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (June 2009)
Calhoun Correctional Institution & Work Camp (continued)
Exhibit III
Call #26
Number Called
Type of Call
Date
Time
Duration (Min)
Call #27
Call #28
Call #29
Call #30
972-277-0621
Interstate
9-Jun
5:27 PM
2
972-277-0350
Interstate
9-Jun
5:31 PM
2
239-772-3241
InterLata
9-Jun
5:33 PM
2
972-277-0620
Interstate
9-Jun
5:37 PM
4
972-277-0350
Interstate
9-Jun
5:42 PM
2
13
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (June 2009)
Liberty Correctional Institution
Exhibit III
Call #1
Number Called
Type of Call
Date
Time
Duration (Min)
972-277-0620
Interstate
9-Jun
11:20 AM
2
972-277-0439
Interstate
9-Jun
11:22 AM
2
972-277-0621
Interstate
9-Jun
11:26 PM
2
972-277-0350
Interstate
9-Jun
11:30 PM
2
239-772-3241
InterLata
9-Jun
11:39 AM
1
Call #7
Call #8
Call #9
Call #10
972-277-0620
Interstate
9-Jun
11:48 AM
2
972-277-0439
Interstate
9-Jun
11:51 AM
1
972-277-0621
Interstate
9-Jun
11:54 AM
2
972-277-0350
Interstate
9-Jun
11:58 AM
2
972-277-0620
Interstate
9-Jun
12:08 PM
2
Call #12
Call #13
Call #14
Call #15
972-277-0439
Interstate
9-Jun
12:16 PM
3
972-277-0621
Interstate
9-Jun
12:20 PM
2
239-772-3241
InterLata
9-Jun
12:23 PM
3
972-277-0439
Interstate
9-Jun
12:28 PM
1
972-277-0620
Interstate
9-Jun
12:34 PM
3
Call #17
Call #18
Call #19
Call #20
972-277-0621
Interstate
9-Jun
12:39 PM
2
972-277-0350
Interstate
9-Jun
12:42 PM
2
239-772-3241
InterLata
9-Jun
12:45 PM
1
972-277-0620
Interstate
9-Jun
12:47 PM
1
972-277-0621
Interstate
9-Jun
12:53 PM
3
Call #21
Number Called
Type of Call
Date
Time
Duration (Min)
Call #5
Call #16
Number Called
Type of Call
Date
Time
Duration (Min)
Call #4
Call #11
Number Called
Type of Call
Date
Time
Duration (Min)
Call #3
Call #6
Number Called
Type of Call
Date
Time
Duration (Min)
Call #2
Call #22
Call #23
Call #24
Call #25
972-277-0350
Interstate
9-Jun
12:58 PM
1
239-772-3241
InterLata
9-Jun
1:02 PM
2
972-277-0620
Interstate
9-Jun
1:05 PM
1
972-277-0621
Interstate
9-Jun
1:09 PM
1
850-877-4243
Local
9-Jun
1:16 PM
2
14
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (June 2009)
Liberty Correctional Institution (continued)
Exhibit III
Call #26
Number Called
Type of Call
Date
Time
Duration (Min)
Call #27
Call #28
Call #29
972-277-0620
Interstate
9-Jun
1:22 PM
2
972-277-0439
Interstate
9-Jun
1:26 PM
1
972-277-0621
Interstate
9-Jun
1:29 PM
2
972-277-0350
Interstate
9-Jun
1:31 PM
3
15
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (June 2009)
Wakulla Correctional Institution
Exhibit III
Call #1
Number Called
Type of Call
Date
Time
Duration (Min)
239-772-3241
InterLata
10-Jun
11:27 AM
2
972-277-0620
Interstate
10-Jun
11:30 AM
2
972-277-0350
Interstate
10-Jun
11:38 AM
2
239-772-3241
InterLata
10-Jun
11:41 AM
2
972-277-0620
Interstate
10-Jun
11:45 AM
2
Call #7
Call #8
Call #9
Call #10
239-772-3241
InterLata
10-Jun
11:51 AM
1
972-277-0620
Interstate
10-Jun
11:53 AM
3
972-277-0350
Interstate
10-Jun
11:57 AM
2
850-877-4243
Local
10-Jun
12:01 PM
2
972-277-0620
Interstate
10-Jun
12:04 PM
1
Call #12
Call #13
Call #14
Call #15
972-277-0350
Interstate
10-Jun
12:09 PM
3
850-877-4243
Local
10-Jun
12:13 PM
1
972-277-0620
Interstate
10-Jun
12:14 PM
2
972-277-0621
Interstate
10-Jun
12:18 PM
2
972-277-0350
Interstate
10-Jun
12:20 PM
1
Call #17
Call #18
Call #19
Call #20
850-877-4243
Local
10-Jun
12:27 PM
2
239-772-3241
InterLata
10-Jun
12:29 PM
1
972-277-0620
Interstate
10-Jun
12:31 PM
2
972-277-0621
Interstate
10-Jun
12:34 PM
1
972-277-0350
Interstate
10-Jun
12:36 PM
3
Call #21
Number Called
Type of Call
Date
Time
Duration (Min)
Call #5
Call #16
Number Called
Type of Call
Date
Time
Duration (Min)
Call #4
Call #11
Number Called
Type of Call
Date
Time
Duration (Min)
Call #3
Call #6
Number Called
Type of Call
Date
Time
Duration (Min)
Call #2
Call #22
Call #23
Call #24
Call #25
850-877-4243
Local
10-Jun
12:43 PM
1
239-772-3241
InterLata
10-Jun
12:45 PM
1
972-277-0620
Interstate
10-Jun
12:47 PM
1
972-277-0621
Interstate
10-Jun
12:48 PM
1
972-277-0350
Interstate
10-Jun
12:50 PM
2
16
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (June 2009)
Wakulla Correctional Institution (continued)
Exhibit III
Call #26
Number Called
Type of Call
Date
Time
Duration (Min)
Call #27
Call #28
Call #29
Call #30
850-877-4243
Local
10-Jun
1:03 PM
1
972-277-0350
Interstate
10-Jun
1:05 PM
1
972-277-0620
Interstate
10-Jun
1:06 PM
1
972-277-0621
Interstate
10-Jun
1:08 PM
1
239-772-3241
InterLata
10-Jun
1:09 PM
1
17
Securus Technologies Inc.
Florida Department of Corrections Contract
Listing of Calls (June 2009)
Tallahassee WRC
Exhibit III
Call #1
Number Called
Type of Call
Date
Time
Duration (Min)
Call #3
Call #4
Call #5
850-385-2665
Local
10-Jun
10:40 AM
1
850-590-7767
Local
10-Jun
10:42 AM
2
850-877-4243
Local
10-Jun
10:51 AM
2
850-907-8292
Local
10-Jun
11:00 AM
1
850-576-5139
Local
10-Jun
11:08 PM
1
Call #6
Number Called
Type of Call
Date
Time
Duration (Min)
Call #2
Call #7
850-984-4735
Local
10-Jun
11:20 AM
1
850-926-1420
Local
10-Jun
11:21 AM
2
18
