U.S. Environmental Protection Agency
Office of Inspector General
At a Glance
May 30, 2007
Catalyst for Improving the Environment
Why We Did This Audit
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, and report findings
and recommendations
resulting from the audit.
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
Fiscal Year 2006 and 2005 Financial Statements
for the Pesticide Registration Fund
EPA Receives Unqualified Opinion
We rendered an unqualified, or clean, opinion on EPA's Pesticide Registration
Fund financial statements for fiscal years 2006 and 2005, meaning that they were
fairly presented and free of material misstatement.
Internal Control Reportable Condition Noted
EPA did not timely obligate PRIA funds, totaling $100,000, for worker protection
Noncompliance With Laws and Regulations Noted
We tested compliance with those laws and regulations that could either materially
affect the PRIA Fund financial statements, or that we considered significant to the
audit. The objective of our audit, including our tests of compliance with applicable
laws and regulations, was not to provide an opinion on overall compliance with
such provisions. Accordingly, we do not express such an opinion. We did not
identify any noncompliances that would result in a material misstatement to the
audited financial statements. However, EPA's not recording $100,000 in
obligations for services performed during fiscal year 2006 was contrary to Title 31,
U.S. Code, Section 1501.
Agency Comments and Office of Inspector General Evaluation
In a memorandum dated April 19, 2007, the Assistant Administrator for
Administration and Resources Management responded to our draft report.
For further information,
contact our Office of
Congressional and Public
Liaison at (202) 566-2391.
To view the full report,
click on the following link:
20070530-2007-1 -00071 .pdf