Each public agency must keep detailed records substantiating the L-5 reports filed by the agency.  Public agencies must keep lobbying-related records must be kept for five years from the file date of reporting.

The records need to document who under- took lobbying activities on behalf of the agency, when and what activities occurred, the specific issues advocated or opposed, as well as the date, amount and purpose of each lobbying-expense.  Lobbying-related expenditures of non-public funds totaling $25 or more for gifts, entertainment or contributions to state elected officials or employees must also be recorded by date, amount, name of recipient, purpose, source of funds and name of each person making such expenditures.

Report all compensation and expenses for lobbying on an accrual basis.  That is, report them for the quarter in which they were earned or incurred, not necessarily received or paid.

It's recommended that agency lobbyists obtain receipts for all lobbying-related expenditures and purchases for which they will be reimbursed by the agency.  Similar receipts documenting expenditures of non-public funds for lobbying would also be in order.  All receipts should be provided to the agency for its records.  Lobbyists should also maintain records of time spent lobbying, persons contacted and issues discussed.  Agencies will not be able to report accurately unless these records exist.

Amending Reports

Regardless of the amount of time and effort devoted to filing a complete and accurate report, mistakes do happen.  If an omission or mistake in the figures of a previously filed report is discovered, file an amended report. Use the PDC’s e-filing application to amend any L-5 report that was e-filed to amend a mailed L-5 report, Include all the required information, not simply the amended data.  Write "Amended" in large letters at the top of the form.  An accompanying letter of explanation may be helpful.  If an oversight was made in the description of lobbying activities or elsewhere in the text of the report, submit a letter of explanation rather than filing a complete, amended report.  Amended L-5 reports or letters of explanation should be filed as soon as the error is discovered.