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Joint Legislative Auditing Committee

Joint Legislative Auditing Committee

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Audits of Lobbying Firm Compensation Reports

Current Activity

2020 Selection of Lobbying Firms: In mid- to late-February 2020, 3% of executive branch lobbying firms and 3% of legislative branch lobbying firms will be randomly selected for an audit of their 2019 Lobbying Firm Compensation Reports. Once scheduled, the time and location of the selection will be posted on this page.

Recent Activity

Revised Guidelines: On December 12, 2019, the Committee approved revisions to the Guidelines for Attestation Services Relating to Quarterly Lobbying Firm Compensation Reports (Guidelines). The Guidelines, as approved, with track changes are available in the meeting packet beginning on page 440. The final version is available below under the heading Additional Resources. See PDF page 5 for a summary of the substantive changes to the Guidelines.

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 six 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. Proposals were received from and contracts were executed with the following firms:

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

2019 Selection of Lobbying Firms: In February 2019, 24 lobbying firms were randomly selected for an audit of their 2018 lobbying firm compensation reports. All audits were completed by September 18, 2019. The results of the audits were presented to the Committee on December 12, 2019, and are available in the meeting packet, beginning on page 422.

2018 Selection of Lobbying Firms: In February 2018, 26 lobbying firms were randomly selected for an audit of their 2017 lobbying firm compensation reports. All audits were completed by August 30, 2018. The results of the audits were presented to the Committee on February 21, 2019, and are available in the meeting packet, beginning on page 340.

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 2020