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The time and expenses related to the lobbying activities of individuals
employed by companies that are members of a trade association that is a
principal should be recorded as follows:
(1) If the individuals are lobbying on the trade association's behalf, and under
its supervision or control, the trade association should account for their time
and the lobbying expenses that the association incurs;
(2) If the individuals are lobbying on their employer's behalf, then if the
employer otherwise meets the definition of "principal," the employer should
account for the employees' time and the lobbying expenses that the employer
incurs; and
(3) If the individuals are lobbying on behalf of both the trade association and
the employer, then both the trade association and the employer should
undertake the accounting described in (1) and (2).
The exemption for participating in the deliberations of an agency's advisory
committee on rulemaking established under §227.13 or of a legislative
committee of which the individual is a member extends to preparation and
communication with committee members and staff, outside a meeting, that is
directly related to committee deliberations. OEB 92-16
March 27, 1992

Wisconsin Government Accountability Board | 212 East Washington Avenue, Third Floor P.O. Box 7984 | Madison, Wisconsin 53707-7984