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Joint Legislative Auditing Committee

Joint Legislative Auditing Committee

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Audits of Lobbying Firm Compensation Reports

Current Activity

2019 Selection of Lobbying Firms: The random selection of legislative and executive branch lobbying firms whose 2018 quarterly compensation reports will be audited has been scheduled.

Date and Time: Tuesday, February 26, 2019, at 2:00 p.m., until completion
Location: Claude Pepper Building; 111 West Madison Street, Tallahassee, FL
Room G-01; Auditor General Classroom
(Note: Enter building through the Madison Street entrance and sign in at security desk; the classroom is past the elevators on the right.)

Once the lobbying firms have been selected, the list of firms will be posted on this page as soon as possible. All firms selected will be notified via certified mail, return receipt requested. Once notified, lobbying firms may select an audit firm of their choice from the list provided within 30 days. Audits are scheduled to begin on or after May 1, 2019, and to be completed by June 30, 2019.

Recent Activity

Selection of Audit Firms: The Legislature received six proposals in response to a Request for Proposal (RFP) issued in October 2018 for the purpose of soliciting CPAs / CPA firms to perform attestation services relating to quarterly lobbying firm compensation reports. Proposals were received from and contracts have been executed with the following firms:

  • Carroll and Company
  • Carr, Riggs & Ingram, LLC
  • Warren Averett LLC
  • CliftonLarsonAllen LLP
  • RMJ Financial LLC
  • CALAS Group

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.

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: January 2019