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Joint Legislative Auditing Committee

Joint Legislative Auditing Committee

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Audits of Lobbying Firm Compensation Reports

Current Activity

2022 Selection of Lobbying Firms: On March 14, 2022, the following lobbying firms were randomly selected for an audit of their 2021 Lobbying Firm Compensation Reports:

Executive Branch Firms
1. Patsy Eccles & Associates
2. Driggers Law, PA
3. Holland & Knight LLP
4. Baker Donelson
5. Colon Government Affairs
6. NorthPointe LLC
7. Smith Bryan & Myers Inc
8. Johnson & Blanton
9. John Ray Consulting LLC
10. Waypoint Strategies, LLC
11. Ard Shirley & Rudolph PA

Legislative Branch Firms
1. Jeff Kottkamp PA
2. Doster and Associates Inc
3. Smith & Associates
4. Macy Island Consulting
5. Flagler Strategies LLC
6. DLT Consulting
7. Cerra Consulting Group Inc
8. PinPoint Results LLC
9. Cullen Legislative Group
10. The Mathis Group
11. Barker Strategic Solutions, LLC
12. Leath Consulting

To determine these firms, staff of the Auditor General’s Office generated two lists of random numbers that were matched to alphabetical lists of the 337 executive branch lobbying firms and the 395 legislative branch lobbying firms, in order to meet the 3% audit requirement for each branch.

Additional random numbers were generated, as a precaution, in the event it is determined that any of the above firms cannot be audited. An example would be if an organization filed a compensation report in an abundance of caution; however, it does not meet the definition of a lobbying firm. If this occurs, the next firm on the appropriate list will be selected. The additional firms selected were:

Executive Branch: (12) Chris L. Floyd & Associates, (13) David R. Custin & Associates, (14) Shutts & Bowen LLP, (15) Macy Island Consulting, (16) Government Relations Group, LLC, (17) Kingry & Friday.

Legislative Branch: (13) McConnaughhay, Coonrod, Pope, Weaver & Stern, PA, (14) Keystone/ Golden State Strategies, (15) Kenneth Wayne Lawson, O.D., (16) Southern Advocacy Group, (17) The Labrador Company Inc, (18) Floridian Group, LLC.

All firms selected for an audit will initially be notified via email. Once lobbying firms receive the packet of detailed information, usually sent by certified mail, they may select an audit firm of their choice from the list provided within 30 days.

Summary

The Joint Legislative Auditing Committee (Committee) is assigned responsibilities related to audits of lobbying firm compensation reports. All executive and legislative branch lobbying firms are required to file a quarterly compensation report; these reports are subject to an audit. In accordance with s. 11.40(3), F.S., the Committee’s responsibilities include: (1) adopting guidelines to govern the audits; (2) developing procedure for the selection of independent contractor auditors; (3) maintaining a list of no less than 10 independent contract auditors approved to conduct the audits; and (4) providing for a system of random selection of the lobbying firms to be audited.

Selection of Audit Firms: In late 2018, the Legislature received proposals in response to a Request for Proposal (RFP) for the purpose of soliciting CPAs / CPA firms to perform attestation services relating to quarterly lobbying firm compensation reports. The following audit firms are expected to be available for the engagements to be performed in 2022:

  • Carroll and Company, CPAs
  • Warren Averett LLC
  • CliftonLarsonAllen LLP

Results of Previous Audits

Year of
Engagement
Compensation
Audited
Number of
Lobbying Firms
Selected
Committee Meeting
Agenda

(Click on link to access
meeting packet)

Location of Summary
Information

(Beginning page number
of meeting packet)

2021 2020 23 December 2, 2021 302
2020 2019 26 February 4, 2021 339
2019 2018 24 December 12, 2019 422
2018 2017 26 February 21, 2019 340
2017 2016 26 December 7, 2017 411
2016 2015 27 February 23, 2017 370
2015 2014 26 November 2, 2015 47

Additional Resources

The documents below are in the PDF format and require the free Acrobat Reader for viewing:

If you have questions, please contact the Committee’s Office at jlac@leg.state.fl.us or at (850) 487-4110. Questions related to lobbying firms’ compliance with the Guidelines adopted by the Committee (compensation required to be reported on the quarterly reports, records to be maintained, etc.) must be provided in writing.

Updated: March 2022