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At a Glance
Why We Did This Review
The Pesticide Registration
Improvement Act (PRIA)
requires that we perform an
annual audit of the Pesticide
Registration Fund (known as
the PRIA Fund) financial
statements.
To expedite the registration
of certain pesticides,
Congress authorized the
U.S. Environmental Protection
Agency (EPA) to assess and
collect pesticide registration
fees. The fees collected are
deposited into the PRIA Fund.
The agency is required to
prepare financial statements
that present financial
information about the PRIA
Fund. PRIA also requires the
establishment of decision time
review periods for pesticide
registration actions, and
requires the Office of Inspector
General to perform an analysis
of the agency's compliance
with those review periods.
This report addresses the
following EPA goal or
cross-agency strategy:
Fiscal Years 2016 and 2015 Financial
Statements for the Pesticide Registration Fund
Disclaimer of Opinion
We rendered a disclaimer of opinion on
the PRIA Fund financial statements for
fiscal years (FY) 2016 and 2015, meaning
that we were unable to obtain sufficient
evidence to determine if they were fairly
presented and free of material
misstatement.
Due to the material weakness in
internal controls noted, the agency
cannot provide reasonable
assurance that financial data
provided for the PRIA Fund
accurately reflect the agency's
financial activities and balances.
Internal Control Material Weakness Noted
We noted a material weakness in that the EPA cannot adequately support its
FY 2016 PRIA Fund costs. The EPA's Office of Pesticide Programs receives its
funding from both fees paid by pesticide manufacturers and amounts
appropriated by Congress. In FY 2016, the EPA allocated its pesticide funding to
use appropriated amounts, which would expire, and retained funding received
from fees. Therefore, significant payroll amounts paid from appropriations were
not charged directly to the PRIA Fund or other pesticide programs. This resulted
in the loss of the audit trail for reporting separate costs and liabilities for the PRIA
Fund and other pesticide programs. Because this issue was noted in prior audit
reports and the agency is taking corrective actions, we make no new
recommendations for this material weakness.
Compliance With Applicable Laws and Regulations
We did not identify any noncompliances that would result in a material
misstatement to the audited financial statements.
• Embracing EPA as a high-
performing organization.
Send all inquiries to our public
affairs office at (202) 566-2391 or
visit www.epa.gov/oiq.
Listing of OIG reports.

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