Audits of Lobbying Firm Compensation Reports
Current Activity
2025 Selection of Lobbying Firms: On February 27, 2025, the following lobbying firms were randomly selected for an audit of their 2024 Lobbying Firm Compensation Reports:
| 1. | Akerman LLP |
| 2. | Timmins Consulting LLC |
| 3. | Magnolia Strategies LLC |
| 4. | Carol Bowen Strategies, LLC |
| 5. | CSC Group |
| 6. | Samantha Greer Consulting |
| 7. | Lewis Longman & Walker PA |
| 8. | TSE Consulting |
| 9. | The Labrador Company Inc |
| 10. | Republic Consultants, LLC |
| 1. | The Mathis Group |
| 2. | StateLinx |
| 3. | The Aleksander Group |
| 4. | Becker & Poliakoff PA |
| 5. | Magnolia Advocacy LLC |
| 6. | Gallo Pavo LLC |
| 7. | Paul W. Wharton Ph.D. Consulting Inc |
| 8. | Ronald L. Book PA |
| 9. | Radey Law Firm |
| 10. | Floridian Group, LLC. |
| 11. | Marin and Sons Inc |
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 316 executive branch lobbying firms and the 359 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: (11) Nancy Stephens, (12) Magill Strategies, (13) Cullen Legislative Group, (14) Continental Strategy, and 15) Becker & Poliakoff PA. Legislative Branch: (12) Coastline Strategies LLC, (13) Capital City Consulting LLC, (14) Mercury Public Affairs, (15) The Commerce Group, (16) Catalyst, LLC, and (17) Berger Singerman LLP. All firms selected for an audit will initially be notified via email. Once lobbying firms receive the packet of detailed information, usually within a week or two, they may select an audit firm of their choice from the list provided within 30 days. Audits may begin on or after May 5, 2025, and are scheduled to be completed by June 30, 2025.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 2022, 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 available for the engagements to be performed in 2025:
- Carroll and Company, CPAs
- Carr, Riggs & Ingram, LLC
- CliftonLarsonAllen LLP
- C.S. West & Associates, PA
- Warren Averett LLC
Results of Previous Audits
| Year of Engagement |
Compensation Audited |
Number of Lobbying Firms Selected |
Committee Meeting Agenda (Click on link to access
|
Location of Summary Information (Beginning page number
|
| 2023 | 2022 | 22 | December 11, 2023 | 281 |
| 2022 | 2021 | 23 | January 19, 2023 | 180 |
| 2021 | 2020 | 23 | December 2, 2021 | 302 |
| 2020 | 2019 | 26 | February 4, 2021 | 338 |
| 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:
- Guidelines for Attestation Services Relating to Quarterly Lobbying Firm Compensation Reports - As adopted on November 4, 2013 and subsequently revised on November 2, 2015; December 12, 2019; December 2, 2021; and March 13, 2023
- FAQs
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 4, 2025