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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: On February 26, 2019, the following lobbying firms were randomly selected for an audit of their 2018 Lobbying Firm Compensation Reports:

Legislative Branch Firms
1. Chamber Consultants, LLC
2. bg & associates international inc
3. Asztalos and Associates
4. CAS Governmental Services LLC
5. Nortelus Roberts Group
6. Curva and Associates LLC
7. Horton & Associates LLC
8. KSF and Associates
9. James A. Naff & Associates LLC
10. Mary Jean Yon
11. Capitol Insight LLC
12. DeLisi, Inc.
13. Peggy H. Mathews

Executive Branch Firms
1. Nancy Black Stewart PA
2. Dean Mead
3. Glenn A. Bedonie CPA, P.A.
4. Capital Strategies Inc
5. Carr Allison
6. All Florida Solutions Inc
7. CS Consulting Group, LLC
8. Giffords
9. Pelican State Strategic Solutions, LLC
10. Thomas L. Singleton Consulting Inc
11. Nancy A. Daniels

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 411 legislative branch lobbying firms and the 355 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 is determined that any of the above firms cannot be audited. An example would be if a sole proprietor firm is selected; however, the lobbyist has passed away. If this occurs, the next firm on the appropriate list will be selected. The additional firms selected were:

Legislative Branch: (14) Gray Fox Strategies, LLC, (15) Hillsborough Area Regional Transit, (16) Dr. James A. Zingle, (17) Nancy A. Daniels, (18) Sue Mullins, (19) 850 Consulting Group LLC, and (20) McGuireWoods Consulting LLC

Executive Branch: (12) Pyle & Associates, (13) Reginald Garcia PA, (14) Fess Consulting LLC, (15) Johnson & Blanton, (16) Environmental Visions Achieved, and (17) Automotive Industry Center for Excellence, LLC.

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

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, CPAs
  • 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, as originally 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.

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: February 2019