What GAO Found Most lobbyists demonstrated compliance with the requirements of the Lobbying Disclosure Act of 1995, as amended (LDA). For example, for the third and fourth quarters of 2024 and the first and second quarters of 2025, GAO estimates that 94 percent of lobbyists who filed quarterly lobbying disclosure (LD-2) reports had documentation confirming income and expenses related to lobbying, 84 percent of lobbyists who reported lobbying the Senate had documentation confirming related lobbying activities, and 93 percent of semiannual contribution (LD-203) reports included all reportable political contributions. These findings are generally consistent with GAO’s findings since 2016.