An audit review [3] (pdf) of over $507,000 (Canadian) contributed to two University of Calgary "research accounts" has revealed that C$123,427 was routed to Friends of Science [4] (FoS) -- a group lobbying the Canadian government against taking action on global warming [5]. The audit, which was prompted by persistent inquiries from a volunteer SourceWatch [6] editor, revealed that over C$100,000 was paid to APCO Worldwide [7] for "strategic communications services." In addition, Morten Paulsen Consulting, the firm of lobbyist Morten Paulsen [8], invoiced FoS for over C$25,000 for developing radio advertisements and purchasing air time in five Ontario markets during the 2006 Canadian election. Additional amounts of over C$25,000 were also paid to Paulsen's current employer, the PR and lobbying firm Fleishman-Hillard [9], and the video production company Directors Chair. In a press release, the University noted that it had "advised Elections Canada and Canada Revenue Agency of its concerns regarding the accounts Friends of Science and the ongoing auditor’s review."