Audits of Lobbying Firm Compensation Reports
Current Activity
2024 Selection of Lobbying Firms: On February 22, 2024, the following lobbying firms were randomly selected for an audit of their 2023 Lobbying Firm Compensation Reports:
| 1. | Brad Ashwell |
| 2. | Governmental Consulting |
| 3. | Capital City Consulting LLC |
| 4. | Greenberg Traurig PA |
| 5. | Mercury Public Affairs |
| 6. | Robert M. Levy & Associates Inc |
| 7. | The Advocacy Partners |
| 8. | Pyle & Associates |
| 9. | The Vogel Group |
| 10. | Donald Brown Consulting |
| 1. | Capital Hills Consultants, Inc. |
| 2. | Capitol Group, Inc. |
| 3. | Silver Palm Consulting, LLC |
| 4. | Piller Swaford Group Inc |
| 5. | Capital Ideas |
| 6. | CAS Governmental Services LLC |
| 7. | RSA Consulting Group LLC |
| 8. | The Merchant Strategy, Inc. |
| 9. | People Who Think |
| 10. | Luks, Santaniello, Petrillo, Cohen & Peterfriend |
| 11. | Sue Mullins |
| 12. | Fowler, Feeney & Associates, PA |
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 333 executive branch lobbying firms and the 393 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) 850 Consulting Group LLC, (12) Jenkins Hill Consulting, LLC, (13) Travel Green Florida Inc., (14) Capitol Advisory Group, LLC, (15) Adams St. Advocates.
Legislative Branch: (13) Ronald L. Book PA, (14) C4 Strategies, LLC, (15) NICK SCHMIDT LOBBY FIRM, (16) Capitol Strategy Group, (17) JHS Consultants, (18) New Century Government Affairs.
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 March 11, 2024, and are scheduled to be completed by June 30, 2024.
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 expected to be available for the engagements to be performed in 2024:
- 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: February 22, 2024