NOTE: Lobbying expenditures identified in this report include expenditures for the purpose of attempting to influence state administrative actions not related to the State Legislature. The most significant expenditures involving administrative actions are payments by utilities (e.g., Pacific Telesis Group & its Subsidiaries) in connection with proceedings before the Public Utilities Commission and payments by insurance companies (e.g., State Farm Insurance Companies) in connection with proceedings before the Department of Insurance.

In addition, lobbying expenditures include dues paid by certain government agencies to organizations that engage in specified lobbying activities. These dues are paid primarily by local governments to associations (e.g., California State Association of Counties; League of California Cities). Dues which must be disclosed as lobbying expenditures also are paid by some school districts and utilities. Consequently, the interest group categories identified in this report which include dues payments are: government, education, and utilities.