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Joint Legislative Auditing Committee

Joint Legislative Auditing Committee

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Audits of Lobbying Firm Compensation Reports

Current Activity

A new Request for Proposal (RFP) to solicit CPAs / CPA firms to conduct attestation services relating to Quarterly Lobbying Firm Compensation Reports has been issued. Responses to the RFP are due by 3:00 P.M. on October 31, 2018.

Recent Activity

2018 Selection of Lobbying Firms: On February 22, 2018, the following lobbying firms were randomly selected for an audit of their 2017 Lobbying Firm Compensation Reports:

Legislative Branch Firms
1. The Mayernick Group LLC
2. Gentry & Associates LLC
3. Pathfinder Communications LLC
4. Doster and Associates Inc.
5. Damon Smith Consulting LLC
6. Kenneth Wayne Lawson, O.D.
7. W. Michael Goldie
8. Littlejohn Mann & Associates
9. Gomez Barker Associates Inc.
10. Dunlap & Shipman, P.A.
11. The Merchant Strategy, Inc.
12. CS Consulting Group, LLC
13. Michael Cusick and Associates
14. Patsy Eccles & Associates

Executive Branch Firms
1. Andrew J. Liles
2. Anna H. Upton, PL
3. Impact GR
4. Michael Bascom Consulting
5. Clark Partington Hart Larry Bond & Stackhouse
6. c6 Strategies
7. Carlton Fields Jorden Burt PA
8. Law Office of Todd Sumner
9. Greenberg Traurig PA
10. Sunshine State Consultants, LLC
11. Corcoran & Johnston
12. Horton & Associates LLC

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 452 legislative branch lobbying firms and the 375 executive 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 was determined that any of the above firms could not be audited. The additional firms selected were:

Legislative Branch: (15) Conforme Nappi, P.A. (16) 850 Consulting Group LLC (17) Southern Strategy Group (18) Shutts & Bowen LLP (19) Suskey Consulting, LLC (20) Donald G. Ray & Associates (21) RSR Strategies (22) Corcoran & Johnston (23) James Smith (24) Community Bridges Inc (25) PinPoint Results LLC (26) Adams and Reese LLP (27) Driver McAfee Peek & Hawthorne (28) Adams St. Advocates

Executive Branch: (13) Mark Hendrickson (14) The Rubin Group (15) Igniting Florida, LLC (16) RFJ Governmental Consultants (17) Louis Betz & Associates Inc. (18) Lester Abberger (19) Erin L. Deady, P.A. (20) Environmental Visions Achieved (21) Littlejohn Mann & Associates (22) Meenan PA (23) Magnolia Strategies LLC (24) GA MCKeown & Associates LLC

All audits have been completed.

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.

The guidelines adopted by the Committee, governed attestation services relating to quarterly compensation reports filed after January 1, 2014. A RFP process was used to develop a list of qualified CPAs / CPA firms available to conduct the engagements.

Selection of Audit Firms: Four proposals were submitted in response to the Request for Proposal (RFP) to solicit CPAs / CPA firms to conduct attestation services relating to quarterly lobbying firm compensation reports. Proposals were received from the following firms.

  • Carr, Riggs & Ingram, LLC
  • Warren Averett, LLC
  • Carroll and Company
  • Grant Thornton, LLP (Withdrew on 2/9/15)

All four proposals were deemed responsive and, based on the evaluation scores, all of the firms were approved to be included in the multiple vendor award for a one-year contract with the option of renewals. Subsequent to the award, one of the firms withdrew its proposal.

2017 Selection of Lobbying Firms: In February 2017, 26 lobbying firms were randomly selected for an audit of their 2016 lobbying firm compensation reports. All audits were completed by September 1, 2017. The results of the audits were presented to the Committee on December 7, 2017, and are available in the meeting packet, beginning on page 411.

2016 Selection of Lobbying Firms: In February 2016, 27 lobbying firms were randomly selected for an audit of their 2015 lobbying firm compensation reports. All audits were completed by August 15, 2016. The results of the audits were presented to the Committee on February 23, 2017, and are available in the meeting packet, beginning on page 370.

2015 Selection of Lobbying Firms: In February 2015, 26 lobbying firms were randomly selected for an audit of their 2014 lobbying firm compensation reports. All audits were completed by August 31, 2015. The results of the audits were presented to the Committee on November 2, 2015, and are available in the meeting packet, beginning on page 46. This was the first year in which audits were conducted.

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: October 2018