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Joint Legislative Auditing Committee

Joint Legislative Auditing Committee

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Audits of Lobbying Firm Compensation Reports

Current Activity

2017 Selection of Lobbying Firms: On February 22, 2017, the following lobbying firms were randomly selected for an audit of their 2016 Lobbying Firm Compensation Reports:

Legislative Branch Firms
1. McGee & Mason P.A.
2. Buigas and Associates
3. Shumaker Loop & Kendrick LLP
4. Lisa Aaron Consulting
5. David R. Custin & Associates
6. Hopping Green & Sams P.A.
7. Luis E. Rojas
8. The Labrador Company Inc.
9. Lewis Longman & Walker P.A.
10. Smith & Smith Consulting
11. Ronald R. Richmond
12. Ericks Consultants Inc.
13. Redfish Consulting
14. Buchanan Ingersoll & Rooney P.C.

Executive Branch Firms
1. T. B Consultants Inc.
2. Wilson & Associates LLC
3. Lester Abberger
4. Calhoun Management & Consulting LLC
5. Champion Consultants LLC
6. Capitol Insight LLC
7. TC Wolfe
8. Carr Allison
9. Janet Llewellyn LLC
10. Lindstrom Consulting Inc.
11. Andrew J. Liles
12. Pruitt & Associates LLC

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 449 legislative branch lobbying firms and the 374 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: (15) Capitol Hill Group LLP (16) Dixie Sansom Consulting (17) Sunrise Consulting Group (18) Shutts & Bowen LLP (19) Quintairos Prieto Wood & Boyer PA (20) R. Dale Patchett Management Inc (21) Strategos Public Affairs LLC (22) Butler Weihmuller Katz Craig LLP (23) Pruitt & Associates LLC (24) Barlow Consulting Inc (25) Southern Campaign Resources (26) Littlejohn Mann & Associates (27) Uhfelder & Associates PA (28) Damon Smith Consulting LLC.

Executive Branch: (13) R. Bruce Kershner Company (14) Punyko Consulting LLC (15) Michael Cusick and Associates (16) The Peeples Group (17) Jordan Connors Group Inc (18) Richard S. Kip (19) Law Office of Cynthia G. Angelos PA (20) Horton & Associates LLC (21) Rachael Ondrus (22) Capitol Energy Florida (23) Impact GR (24) Foley & Lardner LLP.

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, 2017, and to be completed by June 30, 2017. Once notified, lobbying firms may select an audit firm of their choice from the list provided within 30 days.

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.

Selection of Audit Firms: Four proposals were submitted in response to the Request for Proposal (RFP) to solicit CPAs / CPA firms to conduct attestation services relating to quarterly lobbying firm compensation reports. Proposals were received from the following firms.

  • Carr, Riggs & Ingram, LLC
  • Warren Averett, LLC
  • Carroll and Company
  • Grant Thornton, LLP (Withdrew on 2/9/15)

All four proposals were deemed responsive and, based on the evaluation scores, all of the firms were approved to be included in the multiple vendor award for a one-year contract with the option of renewals. Subsequent to the award, one of the firms withdrew its proposal.

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.

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 2017