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U.S. ENVIRONMENTAL PROTECTION AGENCY
OFFICE OF INSPECTOR GENERAL
Operating efficiently and effectively
Fiscal Years 2017 and 2016
(Restated) Financial Statements
for the Pesticides Reregistration
and Expedited Processing Fund
Report No, 19-F-0214
June 28, 2019

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Report Contributors:	Paul Curtis
Robert Smith
Demetrios Papakonstantinou
Safiya Chambers
Amir Eskarous
Tanisha Heilig
Jennifer Hutkoff
Sabrina Jones
Carol Kwok
Ethel Lowery
Sheila May
Guillermo Mejia
Lynda Taylor
Tyler Van Surksum
Phillip Weihrouch
Abbreviations
EPA	U.S. Environmental Protection Agency
FIFRA	Federal Insecticide, Fungicide, and Rodenticide Act
FMFIA	Federal Managers' Financial Integrity Act of 1982
FY	Fiscal Year
OIG	Office of Inspector General
OMB	Office of Management and Budget
Cover Photo: Pesticides being applied. (EPA photo)
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* *. U.S. Environmental Protection Agency	19-F-0214
J" ftS \ Office of Inspector General	June 28,2019
IS3SJ
At a Glance
Why We Did This Project
The Food Quality Protection
Act requires that we perform an
annual audit of the financial
statements for the Pesticides
Reregistration and Expedited
Processing Fund, also known
as the Federal Insecticide,
Fungicide, and Rodenticide Act
(FIFRA) Fund.
The U.S. Environmental
Protection Agency (EPA) is
responsible for reassessing the
safety of older pesticide
registrations against modern
health and environmental
testing standards. To expedite
this reregistration process,
Congress authorized the EPA
to collect fees from pesticide
manufacturers. The fees are
deposited into the FIFRA Fund.
Each year the agency prepares
financial statements that
present financial information
about the fund, along with
information about the EPA's
progress in reregistering
pesticides.
This report addresses the
following:
• Operating efficiently and
effectively.
Fiscal Years 2017 and 2016 (Restated)
Financial Statements for the Pesticides
Reregistration and Expedited Processing Fund
EPA Receives a Modified Opinion
We rendered a modified opinion on the FIFRA
Fund financial statements for fiscal year (FY)
2017, meaning that except for the possible
effects of the agency's inability to support
FIFRA's payroll accruals and related expenses
in FY 2016, the FY 2017 financial statements
were fairly presented.
We rendered a modified
opinion on the EPA's
FY 2017 FIFRA Fund
financial statements and a
disclaimer of opinion on the
FY 2016 (restated) FIFRA
Fund financial statements.
We rendered a disclaimer of opinion on the FIFRA Fund financial statements for
FY 2016, meaning that we could not obtain sufficient, appropriate audit evidence
to provide a basis for an audit opinion. This disclaimer of opinion was rendered
because the agency could not support FIFRA's payroll accruals and related
expenses in FY 2016.
Compliance with Applicable Laws and Regulations
We did not identify any noncompliances that would result in a material
misstatement to the audited financial statements.
There are no recommendations in this report.
Address inquiries to our public
affairs office at (202) 566-2391 or
OIG WEBCOMMENTS@epa.oia.
List of OIG reports.

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UNITED STATES ENVIRONMENTAL PROTECTION AGENCY
WASHINGTON, D.C. 20460
OFFICE OF
INSPECTOR GENERAL
June 28, 2019
MEMORANDUM
SUBJECT: Fiscal Years 2017 and 2016 (Restated) Financial Statements for the
Pesticides Reregi strati on and Expedited Processing Fund
Report No. 19-F-0214
FROM: Paul C. Curtis, Director
Financial Directorate
Office of Audit and Evaluation
TO:	Alexandra Dapolito Dunn, Assistant Administrator
Office of Chemical Safety and Pollution Prevention
Holly Greaves, Chief Financial Officer
This is our report on the subject audit conducted by the Office of Inspector General (OIG) of the
U.S. Environmental Protection Agency (EPA). The project number for this audit was OA-FY18-0086.
This report contains no recommendations, and you are not required to respond to this report. However, if
you submit a response, it will be posted on the OIG's website, along with our memorandum commenting
on your response. Your response should be provided as an Adobe PDF file that complies with the
accessibility requirements of Section 508 of the Rehabilitation Act of 1973, as amended. The final
response should not contain data that you do not want to be released to the public; if your response
contains such data, you should identify the data for redaction or removal along with corresponding
justification.
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We will post this report to our website at www.epa.gov/oig.

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Fiscal Years 2017 and 2016 (Restated)
Financial Statements for the Pesticides
Reregistration and Expedited Processing Fund
19-F-0214
Table of C
Inspector General's Report on the Fiscal Years 2017 and 2016
(Restated) Financial Statements for the
Pesticides Reregistration and Expedited Processing Fund
Report on the Financial Statements		1
Report on Internal Control over Financial Reporting		3
Tests of Compliance with Laws, Regulations, Contracts and
Grant Agreements		4
Management's Discussion and Analysis Section
of the Financial Statements		5
Prior Audit Coverage		5
Agency Comments		5
Appendices
A Fiscal Years 2017 and 2016 (with Restatements) Pesticides Reregistration
and Expedited Processing Fund Financial Statements
B Distribution

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Inspector General's Report on the
Fiscal Years 2017 and 2016 (Restated)
Financial Statements for the Pesticides
Reregistration and Expedited Processing Fund
The Administrator
U.S. Environmental Protection Agency
Report on the Financial Statements
We have audited the accompanying financial statements of the Pesticides
Reregistration and Expedited Processing Fund, also known as the Federal
Insecticide, Fungicide, and Rodenticide Act (FIFRA) Fund. These statements
comprise the balance sheets as of September 30, 2017, and September 30, 2016
(restated); related statements of net cost and changes in net position; statement of
budgetary resources for the years then ended; and related notes to the financial
statements.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these
financial statements in accordance with accounting principles generally accepted
in the United States of America. This includes the design, implementation and
maintenance of internal controls relevant to the preparation and fair presentation
of financial statements that are free from material misstatement, whether due to
fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on
conducting the audit in accordance with generally accepted government auditing
standards; the standards applicable to financial statements contained in
Government Auditing Standards issued by the Comptroller General of the United
States; and Office of Management and Budget (OMB) Bulletin 19-01, Audit
Requirements for Federal Financial Statements. These standards require that we
plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatements.
An audit involves performing procedures to obtain audit evidence about the
amounts and disclosures in the financial statements. The procedures selected
depend on the auditor's judgement, including the assessment of the risks of
material misstatements of the financial statements, whether due to fraud or error.
In making those risk assessments, the auditor considers internal control relevant to
the entity's preparation and fair presentation of the financial statements to design
19-F-0214
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audit procedures that are appropriate in the circumstances. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness
of significant accounting estimates made by management, as well as evaluating
the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate
to provide a basis for our audit opinion.
Basis for Disclaimer of Opinion in 2016
The U.S. Environmental Protection Agency (EPA) could not adequately support
payroll liabilities on the FIFRA Fund's balance sheet as of September 30, 2016, as
well as income/expense from other appropriations on the statements of the FIFRA
Fund's net cost and changes in net position for the year ended September 30, 2016.
In fiscal year (FY) 2016, the EPA allocated its pesticides appropriated funding to
pay for payroll costs. By paying significant payroll amounts from appropriations
versus fees collected by the FIFRA Fund, the EPA lost the audit trail to properly
support how much of the FIFRA payroll expenses were paid for by
appropriations. We were unable to satisfy ourselves by other audit procedures
concerning the adequacy of the amounts allocated, consistency of application, or
reasonableness of the payroll expenses between the FIFRA Fund and the EPA's
other pesticide programs, including payroll accruals, as of and for the year ended
September 30, 2016. As a result, we were unable to determine whether any
adjustments were necessary relating to payroll and related accounts,
income/expense from other appropriations, and payroll liabilities.
Disclaimer of Opinion in 2016
Because of the significance of the matter described in the "Basis for Disclaimer of
Opinion in 2016" section above, we have not been able to obtain sufficient,
appropriate audit evidence to provide a basis for an audit opinion. Accordingly,
we do not express an opinion on the FIFRA Fund's financial statements and the
related accompanying notes, as of and for the year ended September 30, 2016.
Basis for Qualified Opinion in 2017
The EPA could not support payroll accruals for the FIFRA Fund, as of and for the
year ended September 30, 2016. The EPA's inability to support FIFRA's payroll
accruals and related expenses in FY 2016 had a direct impact on the agency's
ability to determine the proper balance of FIFRA payroll expenses for FY 2017.
As a result, we were unable to obtain sufficient, appropriate audit evidence about
the proper amount of FIFRA payroll expenses incurred for the year ended
September 30, 2017, and we were unable to determine whether any adjustments
to these amounts were necessary.
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Qualified Opinion in 2017
In our opinion, except for the possible effects of the matter described in the "Basis
for Qualified Opinion in 2017" paragraph, the FIFRA Fund's financial statements
referred to above present fairly, in all material respects, the assets, liabilities, net
position, net cost, changes in net position and budgetary resources, as of and for
the year ended September 30, 2017, in accordance with accounting principles
generally accepted in the United States of America.
Emphasis of Matters
Restated Financial Statements. As discussed in Note 12 in the FIFRA Fund's
financial statements (Appendix A), the EPA revised its capitalized software
procedures, leading the agency to correct the value of the software assets and
account for all software projects. The EPA performed corrections to fix the value
of the software assets, which the agency determined were understated. As a result
of the agency's corrections, the EPA restated the FY 2016 FIFRA Fund's
financial statements.
Our report on the EPA's FY 2016 FIFRA Fund's financial statements—
Report No. 17-F-0364. dated August 14, 2017—contained a disclaimer of opinion
as mentioned above. The EPA's restatement of the FIFRA Fund financial
statements did not resolve the issues that resulted in the disclaimer; accordingly,
our disclaimer of opinion on the FY 2016 financial statements has not changed.
Report on Internal Control over Financial Reporting
Opinion on Internal Control. In planning and performing our audit, we
considered the EPA's internal controls over financial reporting by obtaining an
understanding of the agency's internal controls, determining whether internal
controls had been placed in operation, assessing control risk, and performing tests
of controls. We did this as a basis for designing our auditing procedures for the
purpose of expressing an opinion on the financial statements and to comply with
OMB audit guidance, not to express an opinion on internal control. Accordingly,
we do not express an opinion on internal control over financial reporting or on
management's assertion on internal control included in the "Management's
Discussion and Analysis" section of the financial statements. We limited our
internal control testing to those controls necessary to achieve the objectives
described in OMB Bulletin 19-01. We did not test all internal controls relevant to
operating objectives, as broadly defined by the Federal Managers' Financial
Integrity Act of 1982 (FMFIA).
Material Weakness and Significant Deficiencies. Our consideration of the
internal controls over financial reporting would not necessarily disclose all
matters in this area that might be significant deficiencies. A deficiency in internal
control exists when the design or operation of a control does not allow
19-F-0214
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management or employees, in the normal course of performing their assigned
functions, to prevent or detect and correct misstatements on a timely basis. A
material weakness is a deficiency or a combination of deficiencies in internal
control, such that there is a reasonable possibility that a material misstatement of
the entity's financial statements will not be prevented or detected and corrected on
a timely basis. A significant deficiency is a deficiency or a combination of
deficiencies in internal control that is less severe than a material weakness, yet it
is important enough to merit attention by those charged with governance.
Because of inherent limitations in internal control, misstatements, losses or
noncompliance may occur and not be detected. In the "Prior Audit Coverage"
section of this report below, we discuss a matter involving internal control and its
operation, which we consider to be a material weakness.
Comparison of EPA's FMFIA Report with Our Evaluation of
Internal Control
OMB Bulletin No. 19-01 requires the OIGto compare material weaknesses disclosed
during the audit with those material weaknesses reported in the agency's FMFIA
report that relate to the financial statements, and identify material weaknesses
disclosed by the audit that were not reported in the agency's FMFIA report. The
agency's FMFIA report is prepared and submitted at the consolidated level, of which
the FIFRA Fund is a component.
In the EPA's FY 2017 agency financial statement audit report, dated
November 15, 2017, the agency continued to address a material weakness related
to undercapitalized software. The agency had also addressed this weakness in its
FYs 2014, 2015 and 2016 assurance letters.
Tests of Compliance with Laws, Regulations, Contracts and
Grant Agreements
EPA management is responsible for complying with laws, regulations, contracts
and grant agreements applicable to the agency. As part of obtaining a reasonable
assurance as to whether the agency's financial statements are free of material
misstatement, we performed tests of its compliance with certain provisions of
laws, including those governing the use of budgetary authority, regulations,
contracts and grant agreements that have a direct effect on the determination of
material amounts and disclosures in the FIFRA Fund's financial statements. The
objective of our audit, including our tests of compliance with applicable laws,
regulations, contracts and grant agreements, was not to provide an opinion on
compliance with such provisions. Accordingly, we do not express such an
opinion. We did not identify any instances of noncompliance that would result in
a material misstatement to the audited financial statements.
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Management's Discussion and Analysis Section of the
Financial Statements
For our audit work related to the pesticide program information presented in the
"Management's Discussion and Analysis" section of the financial statements in
Appendix A, we compared the overview with information in the EPA's principal
financial statements for consistency. We did not identify any material
inconsistencies between the information presented in the two documents.
During a previous audit of the FIFRA Fund's financial statements—Fiscal
Years 2015 and 2014 Financial Statements for the Pesticide Reregistration and
Expedited Processing Fund (Report No. 17-F-0314). issued July 10, 2017—we
reported a material weakness regarding inadequate support of costs. We reported
the same issue in the next audit report about the FIFRA Fund's financial
statements—Fiscal Years 2016 and 2015 Financial Statements for the Pesticide
Reregistration and Expedited Processing Fund (Report No. 17-F-0364). issued
August 14, 2017. Specifically, the EPA's Office of Pesticide Programs receives
its funding from fees paid by pesticide manufacturers and amounts appropriated
by Congress. In both FYs 2015 and 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 FIFRA Fund or other pesticide programs. This
approach resulted in the loss of the audit trail for reporting separate costs and
liabilities for the FIFRA Fund and other pesticide programs.
The agency agreed with our findings in the prior reports and has corrected this
weakness. In October 2016, the agency improved its methodology for capturing
new FIFRA costs by establishing codes to distinguish the costs charged to the
FIFRA Fund versus the costs charged against other appropriations that support
FIFRA-related activities.
There are no recommendations in this report, and the agency had no comments.
Paul C. Curtis
Certified Public Accountant
Director, Financial Directorate
Office of Audit and Evaluation
Office of Inspector General
U.S. Environmental Protection Agency
June 25,2019
19-F-0214	5
Prior Audit Coverage
Agency Comments

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Appendix A
Fiscal Years 2017 and 2016 (with Restatements)
Pesticides Reregistration and Expedited Processing Fund
Financial Statements
Produced by the U.S. Environmental Protection Agency
Office of the Chief Financial Officer
Office of Controller
19-F-0214

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TABLE OF CONTENTS
Management's Discussion and Analysis
Principal Financial Statements
19-F-0214

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Management's Discussion and Analysis
19-F-0214

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Under the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA) and the Federal Food,
Drug, and Cosmetic Act (FFDCA), as amended by the Food Quality Protection Act (FQPA) of
1996, the EPA's Pesticide Program registers new pesticides and re-evaluates existing pesticides
to ensure that they can be used safely and that levels of residue in food and animal feed are safe
(there is a reasonable certainty of no harm). The agency must also conclude that, when used in
accordance with labeling and common practices, the product will not generally cause
unreasonable adverse effects on the environment.
In accordance with FIFRA and FFDCA, the pesticide program administers the Pesticides
Reregi strati on and Expedited Processing Fund (FIFRA Fund). As of 1996, fees for reregi strati on
are deposited to the FIFRA account, which is available to the EPA without further appropriation.
Under the FFDCA, EPA sets "tolerances", or maximum residue levels. If a pesticide is intended
to be used in a manner that may result in residues in food or animal feed, the applicant must
petition EPA for establishment of a tolerance (or exemption from a tolerance). Tolerances are
set at levels that ensure a reasonable certainty of no harm from the potential pesticide residues in
food combined with other non-occupational exposure.
The passage of the Food Quality Protection Act (FQPA) in 1996 provided for additional fees to
support reregi strati on activities and required tolerances to be reassessed as part of the
reregi strati on program. Effective January 1997, all fees related to tolerance activities were
deposited in the FIFRA Fund. With passage of the Pesticide Registration Improvement Act
(PRIA 1) of 2003 and amendments in 2007 and 2012, no additional tolerance petition fees are to
be deposited to the FIFRA Fund through FY 2017.
The Pesticide Reregistration and Registration Review Programs
EPA is responsible for re-evaluating the safety of existing pesticides. Since the original pesticide
legislation of 1947, scientific analysis techniques have grown much more precise and
sophisticated and health and environmental standards have become more stringent. With the
1988 amendments to FIFRA (FIFRA '88), Congress mandated the accelerated reregistration of
all products registered prior to November 1, 1984. The statute required completion of
Reregistration Eligibility Decisions (REDs) and tolerance reassessment for all food-use active
ingredients by 2006. The last REDs were completed in FY 2008.
All REDs for the active ingredients have been completed. A RED is a decision by the Agency
defining whether products containing the pesticide active ingredient are eligible or ineligible for
reregistration. Following the issuance of the RED, the registrant must comply with the RED by
submitting product-specific data and revised labels for each product containing that active
ingredient, or cancel the product registration. Based on its review of the data, if the product has
met all the requirements, the EPA then reregisters the product.
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The FQPA introduced a new program called Registration Review which replaced EPA's
Pesticide Reregi strati on and Tolerance Reassessment programs as those programs were
completed. Unlike earlier review programs, Registration Review applies to all registered
pesticides. EPA reviews each registered pesticide every 15 years to determine whether it still
meets the FIFRA standard for registration. In this way, the Agency ensures that all registered
pesticides do not pose unreasonable risks to human health or the environment when used as
directed on product labeling.
For pesticides registered before October 1, 2007, EPA has a statutory mandate to make
Registration Review decisions by October 1, 2022. There are a total of 725 such cases. For each
case, the steps in this process include, in this order, opening dockets, developing work plans,
completing risk assessments, and making decisions regarding any risk management measures. It
is important to open dockets and develop work plans for as many cases as possible early in the
process so that there is time to complete the risk assessments and make decisions by the 2022
deadline. EPA completed its obligation for opening all 725 dockets in 2017 and shifted its focus
to completing risk assessments and making decisions to meet its statutory deadline by 2022.
Congress authorized the collection of maintenance fees from manufacturers to supplement
appropriated funds to support reregi strati on and registration review programs. Maintenance fees
were structured under PRIA 3 to generate approximately $27.8 million per year for five years
(FY' 13 - FY' 17). Maintenance fees are assessed on a product-by-product basis with caps on the
maximum number of products for which any single company would have to pay fees, as well as
fee reductions for qualified small businesses. Registrations for minor use registrations and
public health pesticides are also eligible for waivers and/or refunds of maintenance fees. Fees
are deposited into the FIFRA Registration and Expedited Processing Fund. By statute, excess
monies in the FIFRA Registration and Expedited Processing Fund may be invested. Between
11.1% and 12.5% of collected maintenance fees each year are used to support inert ingredient
clearances as well as expedited processing of fast track amendments. PRIA 3 also set aside
approximately $800,000 of the collected maintenance fees each fiscal year to enhance specified
IT systems.
FQPA also reauthorized collection of maintenance fees through 2001 to complete the review of
older pesticides to ensure they meet current standards (increasing annual fees from $14 million to
$16 million per year through 2000) and required all tolerances (over 9,700) to be reassessed by
2006. The 2002 appropriations bill extended maintenance fees to $17 million for another year,
and the 2003 appropriations extended them to $21.5 million for that year. Passage of PRIA 1 in
FY 2004 extended maintenance fees through FY 2008 (with annual fees totaling $26 million in
FY 2004; $27 million in FY 2005-2006; $21 million in FY 2007; and $15 million in FY 2008).
Passage of the Pesticide Registration Improvement Renewal Act (PRIA 2) in October 2007
extended maintenance fees through FY 2012 ($22 million each FY). PRIA 2 provided for
maintenance fees to offset the costs of registration review beginning in FY 2008.
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Enforcement and Compliance Assurance Program Description
The Pesticide Enforcement and Compliance Assurance Program focuses on pesticide product
and user compliance. These include problems relating to pesticide worker safety, certification
and training of applicators, ineffective antimicrobial products, food safety, adverse effects, risks
of pesticides to endangered species, pesticide containers and containment facilities, and e-
commerce and misuse. The Enforcement and Compliance Assurance Program provides
compliance assistance to the regulated community through its National Agriculture Compliance
Assistance Center, seminars, guidance documents, brochures, and other forms of communication
to ensure knowledge of and compliance with environmental laws.
EPA's grant support to state and tribal pesticide programs emphasizes its commitment to
maintaining a strong compliance and enforcement presence. Agency FIFRA Cooperative
Agreement priorities for FY 2015 - FY 2017 include the enforcement of worker protection
standards and pesticide applicator certification requirements; compliance monitoring and
enforcement activities related to the pesticide container and containment rules; the revised soil
fumigant labels; compliance of supplemental distributor products; and program performance
reporting. Core program activities include inspections of producing establishments;
dealers/distributors/retailers; e-commerce; imports and exports, and pesticide
misuse. Additionally, through Cooperative Agreements we support inspector training and
training for state and tribal senior managers, scientists, and supervisors.
Highlights and Accomplishments
Tolerance Performance Measures
As mandated by PRIA 3, no Tolerance fees were collected and deposited to the FIFRA Fund in
FY 2017.
Measure: Tolerance re-evaluations.
Results: The tolerance reassessment program was completed in FY 2007. EPA completed
9,721 tolerance reassessment decisions, addressing 100% of the 9,721 tolerances that required
reassessment. Therefore, no further tolerance reassessment decisions were needed or completed
in FY 2017.
Reresistration (FIFRA) Financial Perspective
During FY 2017, the Agency's obligations charged against the Registration and Expedited
Processing Fund for the cost of the reregi strati on, registration review and other FIFRA activities
authorized by 7 U.S.C. 136(k)(2)(A) were approximately $18.8 million and 83.7 work-years. Of
this amount, OPP obligated $12 million for personnel compensation and benefits (PC&B).
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Appropriated funds are used in addition to FIFRA revolving funds. In FY 2017, the total
appropriations that funded registration review, reregi strati on and other FIFRA activities
authorized by 7 U.S.C. 136(k)(2)(A) were approximately $18.0 million.
The Fund has two types of receipts: fee collections and interest earned on investments. Of the
$27.98 million in FY 2017 receipts, more than 99.9% were fee collections. Total unobligated
balance in the fund at the end of FY 2017 was $37.4 million.
Reregistration Program (FIFRA) Performance Measures
The following measures support the program's strategic goals Ensuring the safety of chemicals
and pollution prevention.
Measure 1: Number of Reregistration Eligibility Documents (REDs) completed.
Results: All Reregistration Eligibility Decisions (REDs) were completed by the end of FY 2008.
Of the 613 chemical cases (representing approximately 1,150 pesticide active ingredients) that
initially were subject to reregistration, 384 cases have completed REDs. An additional 229
reregistration cases were voluntarily canceled before EPA invested significant resources in
developing REDs. All 613 reregistration cases (100%) completed the reregistration eligibility
decision making process by the end of FY 2008.
Measure 2: Number of products reregistered, canceled, or amended. Over 20,000
products are or eventually will be subject to product reregistration. Many products,
however, contain more than one active ingredient. Since products are reassessed
separately for each active ingredient, EPA will conduct approximately 38,000 product
reviews.
Results: In FY 2017, EPA completed the following actions: 14 reregistration decisions; 113
amendment decisions; 85 product cancellations (many of these cancelled products have multiple
active ingredients, accounting for 128 decisions); and no suspension decisions. The Agency's
goal in FY 2018 is to complete 400 product reregistration actions.
Measure 3: Progress in Reducing the Number of Unreviewed, Required Reregistration
Studies.
Results: In FY 2017, EPA completed the last REDs for conventional pesticides in 2008, so all
studies necessary to make reregistration eligibility decisions have been reviewed. REDs are
complete for antimicrobial pesticides as well, but the program continues to issue post-RED DCIs
and thus will have studies to review.
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Measure 4: Number and Type of DCIs Issued to Support Product Reregistration by Active
Ingredient.
Results: Regarding Data Call-in notices (DCIs) under FIFRA section 3(c)(2)(B) to support
product reregistration for pesticide active ingredients included in REDs, EPA completed the last
remaining RED s and reported DCI information for the conventional pesticide REDs in FY 2008.
In FY 2017, the program issued no post-RED DCIs for antimicrobial pesticide active
ingredients. The Agency's goal in FY 2018 is to issue 4 additional post-RED product-specific
DCIs for 6 antimicrobial pesticide active ingredients.
Measure 5: Future Schedule for Reregistrations.
The last REDs were completed in FY 2008; therefore, there are no remaining candidates for
future decisions.
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PRINCIPAL
FINANCIAL STATEMENTS
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Principal Financial Statements
Financial Statements
Balance Sheet	10
Statement of Net Cost	11
Statement of Changes in Net Position	12
Statement of Budgetary Resources	13
Notes to Financial Statements
Note 1. Summary of Significant Accounting Policies	14
Note 2. Fund Balance with Treasury	17
Note 3. Other Assets	18
Note 4. General Property, Plant and Equipment	18
Note 5. Other Liabilities	19
Note 6. Payroll and Benefits Payable, non-Federal	19
Note 7. Income and Expenses from Other Appropriations	20
Note 8. Exchange Revenues, Statement of Net Cost	20
Note 9. Intragovernmental Costs and Revenue	21
Note 10. Reconciliation of Net Cost of Operations to Budget	22
Note 11. Miscellaneous Receipts Act Violations and Potential Anti-Deficiency
Act Violations	23
Note 12. Restatements	23
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United States Environmental Protection Agency
FIFRA
Balance Sheet
As of September 30, 2017 and 2016 (Restated)
(Dollars in Thousands)
FY 2017
Restated
FY 2016
Assets:
Intragovernmental:
Fund Balance With T reasury (Note 2) $
Other (Note 3)
43,614 $
27
31,654
11
T otal Intragovernmental
43,641
31,665
Property, Plant & Equipment, Net (Notes 4 and 12)
499
462
Total Assets (Note 12) $
44,140 $
32,127
Liabilities:
Intragovernmental:
Accounts Payable and Accrued Liabilities
Other (Note 5)
126
360
26
323
T otal Intragovernmental
486
349
Accounts Payable & Accrued Liabilities
Payroll & Benefits Payable (Note 6)
Other (Note 5)
601
4,918
47,342
505
2,106
36,867
T otal Liabilities $
53,347 $
39,827
Net Position:
Unexpended Appropriations - Funds from Dedicated Collections
Cumulative Results of Operations - Funds from Dedicated Collections (Note 12)
(1,072)
(8,135)
(1,063)
(6,637)
Total Net Position (Note 12)
(9,207)
(7,700)
Total Liabilities and Net Position (Note 12) $
44,140 $
32,127
The accompanying notes are an integral part of these financial statements.
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United States Environmental Protection Agency
IIIRA
Statement of Net Cost
For the Fiscal Years Ending September 30, 2017 and 2016 (Restated)
(Dollars in Thousands)
Restated
FY 2017	FY 2016
Costs:


Gross Costs (Notes 9 and 12) $
18,892 $
19,583
Expenses from Other Appropriations (Note 7)
47,443
39,730
Total Costs
66,335
59,313
Less:


Earned Revenue (Note 8 and 9)
16,835
18,047
Net Cost of Operations (Note 12)	$	49,500 $	41,266
The accompanying notes are an integral part of these financial statements.
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United States Environmental Protection Agency
II IRA
Statement of Changes in Net Position
For the Fiscal Years Ending September 30, 2017 and 2016 (Restated)
(Dollars in Thousands)
Restated

FY 2017
FY 2016
Cumulative Results of Operations:


Net Position - Beginning of Period
Adjustment:
Correction of Errors (Notes 4 and 12)
$ (6,637) $
(5,343)
(346)
Beginning Balances
(6,637)
(5,689)
Budgetary Financing Sources:
Appropriations Used
Nonexchange Revenue - Securities Investment
Transfers In/Out
Income from Appropriations (Note 7)
9
148
47,443
16
(1)
39,730
Total Budgetary Financing Sources
47,600
39,745
Other Financing Sources (Non-Exchange)
Imputed Financing Sources
402
573
Total Other Financing Sources
402
573
Net Cost of Operations (Notes 9 and 12)
(49,500)
(41,266)
Net Change
(1,498)
(948)
Cumulative Results of Operations (Note 12)
$ (8,135) $
(6,637)

FY 2017
FY 2016
Unexpended Appropriations:


Net Position - Beginning of Period
(1,063)
9
Budgetary Financing Sources:
Appropriations Received
Other Adjustments (Note 11)
(9)
(1,072)
Total Budgetary Financing Sources
(9)
(1,072)
Total Unexpended Appropriations
(1,072)
(1,063)
Total Net Position (Note 12)
$ (9,207) $
(7,700)
The accompanying notes are an integral part of these financial statements.
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United States Environmental Protection Agency
FIFRA
Statement of Budgetary Resources
For the Fiscal Years Ending September 30, 2017 and 2016
(Dollars in Thousands)

FY 2017
FY 2016
Budgetary Resources:


Unobligated balance, brought forward, October 1:
$ 27,109 $
; 15,973
Unobligated Balance Brought Forward, October 1, as adjusted
27,109
15,973
Recoveries of prior year unpaid obligations
53
-
Other changes in unobligated balance
-
(1,072)
Unobligated balance from prior year budget authority, net
27,162
14,901
Appropriations (discretionary and mandatory)
44
91
Spending Authority from offsetting collection (discretionary and mandatory)
27,454
28,500
Total Budgetary Resources
$ 54,660 $
; 43,492
Status of Budgetary Resources:


Obligations Incurred
19,062
16,383
Unobligated Balance, end of year:


Apportioned
35,598
26,390
Unapportioned
-
719
Total Unobligated balance, end of period
35,598
27,109
Total Status of Budgetary Resources
$ 54,660 $
; 43,492
Change in Obligated Balance:


Unpaid Obligations:


Unpaid obligations, brought forward, October 1 (gross)
2,605
4,395
Obligations incurred, net
19,062
16,384
Outlays (gross)
(17,871)
(18,174)
Recoveries of prior year unpaid obligations
(52)
-
Unpaid obligations, end of year (gross)
$ 3,744 $
; 2,605
Memorandum entries:


Obligated balance, start of year
2,605
4,395
Obligated balance, end of year (net)
3,744
2,605
Budget authority and outlays, net:


Budget authority, gross (discretionary and mandatory)
27,498
28,591
Actual offsetting collections (discretionary and mandatory)
(27,454)
(28,500)
Budget Authority, net (discretionary and mandatory)
$ 44 $
; 91
Outlays, gross (discretionary and mandatory)
17,871
18,174
Actual offsetting collections (discretionary and mandatory)
(27,454)
(28,500)
Outlays, net (discretionary and mandatory)
(9,583)
(10,326)
Agency outlays, net (discretionary and mandatory
$ (9,583) $
(10,326)
The accompanying notes are an integral part of these financial statements.
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United States Environmental Protection Agency
FIFRA
Notes to Financial Statements
For the Fiscal Years Ending September 30, 2017 and 2016 (Restated)
(Dollars in Thousands)
Note 1. Summary of Significant Accounting Policies
A.	Reporting Entity
The U.S. Environmental Protection Agency (EPA or Agency) was created in 1970 by executive
reorganization from various components of other Federal agencies in order to better marshal and
coordinate Federal pollution control efforts. The Agency is generally organized around the
media and substances it regulates — air, water, land, hazardous waste, pesticides and toxic
substances.
The FIFRA Revolving Fund was authorized in 1988 by amendments to the Federal Insecticide,
Fungicide and Rodenticide Act (FIFRA). The 1988 amendments mandated the accelerated re-
registration of all products registered prior to November 1, 1984. Congress authorized the
collection of maintenance fees to supplement appropriations to fund re-registration and to fund
expedited processing of pesticides. Maintenance fees are assessed on registrants of pesticide
products. FIFRA also includes provisions for the registration of new pesticides (funded in part
from the PRIA or Pesticide Registration Fund), monitoring the distribution and use of pesticides,
issuing civil or criminal penalties for violations, establishing cooperative agreements with the
states, and certifying training programs for users of restricted chemicals. Appropriated funds,
with the exception of partial funding of registration from Pesticide Registration Service Fees in
the Pesticide Registration Fund, pay for these activities. The FIFRA Revolving Fund is
accounted for under Treasury symbol number 68X4310.
The FIFRA fund may charge some administrative costs directly to the fund and charge the
remainder of the administrative costs to Agency-wide appropriations. Costs funded by Agency-
wide appropriations for FY 2017 and FY 2016 were $47,443 thousand and $39,730 thousand,
respectively. These amounts are included as Income from Other Appropriations on the
Statement of Changes in Net Position and as Expenses from Other Appropriations on the
Statement of Net Cost.
B.	Basis of Presentation
These financial statements have been prepared to report the financial position and results of
operations of the EPA for the Reregi strati on and Expedited Processing (FIFRA) Revolving Fund
as required by the Chief Financial Officers Act of 1990. The reports have been prepared from
the books and records of the EPA in accordance with Office of Management and Budget (OMB)
Circular A-136 Financial Reporting Requirements, and the EPA's accounting policies which are
summarized in this note. These statements are therefore different from the financial reports also
prepared by the EPA pursuant to OMB directives that are used to monitor and control the EPA's
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use of budgetary resources. The balances in these reports have been updated from the EPA
consolidated financial statements to reflect the use of FY 2017 and FY 2016 cost factors for
calculating imputed costs for Federal civilian benefits programs, respectively. These updates
impact the Balance Sheet, Statement of Net Cost, and Statement of Changes in Net Position.
C.	Budgets and Budgetary Accounting
Funding of the FIFRA Revolving Fund is provided by fees collected from industry to offset costs
incurred by the EPA in carrying out these programs. Each year, the EPA submits an
apportionment request to OMB based on the anticipated collections of industry fees.
D.	Basis of Accounting
Generally Accepted Accounting Principles (GAAP) for Federal entities is the standard
prescribed by the Federal Accounting Standards Advisory Board (FASAB), which is the official
standard setting body for the federal government. The financial statements are prepared in
accordance with GAAP for federal entities.
Transactions are recorded on an accrual accounting basis and a budgetary basis. Under the
accrual method, revenues are recognized when earned and expenses are recognized when a
liability is incurred, without regard to receipt or payment of cash. Budgetary accounting
facilitates compliance with legal constraints and controls over the use of Federal funds. All
interfund balances and transactions have been eliminated.
E.	Revenues and Other Financing Sources
The EPA's 2002 appropriations bill extended authority to collect maintenance fees by one year
in the amount of $17 million and the FY 2003 appropriations extended the authority to collect
fees again by one year in the amount of $21.5 million. Passage of the Pesticide Registration
Improvement Act (PRIA) in 2004 extended the authority to collect maintenance fees through FY
2008 (with annual fee amounts at $26 million in FY 2004; $27 million in FY 2005-2006; $21
million in FY 2007; and $15 million in FY 2008). Passage of the Pesticide Registration
Improvement Renewal Act (commonly referred to as PRIA II) in 2007 extended the authority to
collect maintenance fees through FY 2012 (with annual fee amounts set at $22 million each year
from 2008-2012). For FYs 2017 and 2016, the FIFRA Revolving Fund received funding from
maintenance fees collected on existing registered pesticide products and from interest collected
on investments in U.S. Government securities. For FYs 2017 and 2016, revenues were
recognized from fee collections to the extent that expenses are incurred during the fiscal year.
F.	Funds with the Treasury
The FIFRA fund deposits receipts and processes disbursements through its operating account
maintained at the U.S. Department of Treasury. Cash funds in excess of immediate needs are
invested in U.S. Government securities.
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G.	Investments in U. S. Government Securities
Investments in U. S. Government securities are maintained by Treasury and are reported at
amortized cost net of unamortized discounts. Discounts are amortized over the term of the
investments and reported as interest income. FIFRA holds the investments to maturity, unless
needed to finance operations of the fund. No provision is made for unrealized gains or losses on
these securities because, in the majority of cases, they are held to maturity.
H.	General Property, Plant and Equipment
General property, plant and equipment for FIFRA includes software in development. Internal use
software includes purchased commercial off-the-shelf software, contractor developed software
and software that was internally developed by Agency employees. In FY 2017, the EPA
reviewed its capitalization threshold levels for PP&E. The Agency performed an analysis of the
values of software assets, reviewed capitalization threshold from $250 thousand to $5 million to
better align with major software acquisition investments. The $5 million threshold will be
applied prospectively to software acquisitions and modifications/enhancements placed into
service after September 30, 2016. Software assets placed into service prior to October 1, 2016
were capitalized at the $250 thousand threshold. Internal use software is capitalized at full cost
(direct and indirect) and amortized using the straight-line method over its useful life, not
exceeding five years.
I.	Accounts Receivable and Interest Receivable
FIFRA receivables are mainly for interest receivable on investments.
J. Liabilities
Liabilities represent the amount of monies or other resources that are likely than not to be paid
by the Agency as the result of an Agency transaction or event that has already occurred and can
be reasonably estimated. However, no liability can be paid by the Agency without an
appropriation or other collections. Liabilities for which an appropriation has not been enacted
are classified as unfunded liabilities, and there is no certainty that the appropriations will be
enacted. For FIFRA, liabilities are liquidated from fee receipts and interest earnings, since
FIFRA receives no appropriation. Fees collected by the Agency are classified as unearned
revenue until expended (see Note 5). Liabilities of the Agency, arising from other than contracts
can be abrogated by the Government acting in its sovereign capacity.
K. Accrued Unfunded Annual Leave
Annual, sick and other leave is expensed as taken during the fiscal year. Sick leave earned but
not taken is not accrued as a liability. Annual leave earned but not taken as of the end of the
fiscal year is accrued as an unfunded liability. Accrued unfunded annual leave is included in the
Balance Sheet as a component of "Payroll and Benefits Payable."
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L. Retirement Plan
There are two primary retirement systems for Federal employees. Employees hired prior to
January 1, 1987, may participate in the Civil Service Retirement System (CSRS). On January 1,
1984, the Federal Employees Retirement System (FERS) went into effect, pursuant to Public
Law 99-335. Most employees hired after December 31, 1983, are automatically covered by
FERS and Social Security. Employees hired prior to January 1, 1984, elected to either join FERS
and Social Security or remain in CSRS. A primary feature of FERS is that it offers a savings plan
to which the Agency automatically contributes one percent of pay and matches any employee
contributions up to an additional four percent of pay. The Agency also contributes the
employer's matching share for Social Security.
With the issuance of SFFAS No. 5, "Accounting for Liabilities of the Federal Government,"
accounting and reporting standards were established for liabilities relating to the federal
employee benefit programs (Retirement, Health Benefits, and Life Insurance). SFFAS No. 5
requires that the employing agencies recognize the cost of pensions and other retirement benefits
during their employees' active years of service. SFFAS No. 5 requires that the Office of
Personnel Management (OPM), as administrator of the CSRS and FERS, the Federal Employees
Health Benefits Program, and the Federal Employees Group Life Insurance Program, provide
federal agencies with the actuarial cost factors to compute the liability for each program.
M. Use of Estimates
The preparation of financial statements requires management to make certain estimates and
assumptions that affect the reported amounts of assets and liabilities and the reported amounts of
revenue and expenses during the reporting period. Actual results could differ from those
estimates.
N. Prior Period Adjustments and Restatements
Prior period adjustments, if any, are made in accordance with SFFAS No. 21, "Reporting
Corrections of Errors and Changes in Accounting Principles." Specifically, prior period
adjustments will only be made for material prior period errors to: (1) the current period financial
statements, and (2) the prior period financial statements presented for comparison. Adjustments
related to changes in accounting principles will only be made to the current period financial
statements, but not to prior period financial statements presented for comparison.
Note 2. Fund Balance with Treasury
FY 2017 FY 2016
Revolving Funds: Entity Assets	$ 43,614	31,654
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Note 3. Other Assets-Advances to Working Capital Fund
FIFRA advances funds to the EPA's Working Capital Fund to pay for computer, postage, and
other administrative support services. As of September 30, 2017, and 2016, funds advanced that
will be applied to future costs as incurred were $27 thousand and $11 thousand, respectively.
Note 4. General Property, Plant and Equipment
General property, plant and equipment includes the EPA-Held personal property, software, and
software in development.
In FY 2015, the Agency initiated an intensive remediation effort to address the material
weakness of accounting for software. The Agency disclosed a material weakness through its
internal control review of software capitalization processes in FY 2014. The material weakness
was cited in the "Audit of the EPA's Fiscal Year's 2014 and 2013 (Restated) Consolidated
Financial Statements" report, dated November 17, 2014. The agency expects to resolve this
material weakness in FY 2018. Please see Note 12, Restatements, for further information on the
impact of the material weakness remediation on software.
As of September 30, 2017, and 2016 (Restated), General Property, Plant and Equipment consist
of the following:
FY 2017	 	FY 2016 (Restated)

Acquisition
Accumulated
Net Book
Acquisition
Accumulated
Net Book

Value
Depreciation
Value
Value
Depreciation
Value
EPA-Held Equipment
$ 489
(60)
429
490
(28)
462
Software
330
(260)
70
225
(225)
-
Total
$ 819
(320)
499
715
(253)
462
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Note 5. Other Liabilities
For FYs 2017 and 2016, the Payroll and Benefits Payable, non-Federal, are presented on a
separate line of the Balance Sheet and in a separate footnote (see Note 6).
FY 2017 FY 2016
Other Intragovernmental Liabilities - Covered by


Budgetary Resources


Employer Contributions - Payroll
$ 360
323
Total
360
323
Other Non-Federal Liabilities - Covered by


Budgetary Resources


Unearned Advances from Fee Collections*
47,342
36,867
Total
$ 47,342
36,867
*Fees collected by the FIFRA program that have not yet been expended are considered unearned
revenue. Unearned revenue will fluctuate in conjunction with expenses paid from other
appropriations and program expenses (see Note 7).
Note 6. Payroll and Benefits Payable, non-Federal
FY 2017 FY 2016
Covered by Budgetary Resources


Accrued Payroll Payable to Employees
$ 1,734
1,542
Withholdings Payable
78
69
Thrift Savings Plan Benefits Payable
76
68
Total
1,888
1,679
Not Covered by Budgetary Resources


Unfunded Annual Leave Liability
$ 3,030
427
At various periods throughout FYs 2017 and 2016, employees with their associated payroll costs
were transferred from the FIFRA fund to the Environmental Programs and Management (EPM)
appropriation. These employees were transferred to keep FIFRA's obligations and disbursements
within budgetary and cash limits. When resources became available, the employees charging to
FIFRA increased to utilize resources as much as possible.
This process has led to variations between the year-end liabilities for FYs 2017 and 2016. The
liabilities covered by budgetary resources (both intragovernmental and non-Federal) represent
unpaid payroll and benefits at year-end. As of September 30, 2017, these liabilities were $360
thousand and $1,889 thousand for employer contributions and accrued funded payroll and
benefits, as compared to FY 2016's balances of $323 thousand and $1,679 thousand,
respectively.
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In contrast, the unfunded annual leave liability is a longer-term liability than the funded
liabilities. The liability balance for unfunded annual leave accrued to cover the employees
charged to FIFRA at the end of FY 2017 and FY 2016 was $3,030 thousand and $427 thousand,
respectively.
Note 7. Income and Expenses from Other Appropriations
The Statement of Net Cost reports program costs that include the full costs of the program
outputs and consist of the direct costs and all other costs that can be directly traced, assigned on a
cause and effect basis, or reasonably allocated to program outputs.
During FYs 2017 and 2016, the EPA had two appropriations which funded a variety of
programmatic and non-programmatic activities across the Agency, subject to statutory
requirements. The EPM appropriation was created to fund personnel compensation and benefits,
travel, procurement, and contract activities.
In FY 2017, EPA implemented a new methodology to capture direct and indirect costs for
FIFRA. Improvements to the costing methodology include a project schema that designates
expenses paid by other appropriations as FIFRA related activities. As illustrated below, there is
no impact on FIFRA's Statement of Changes in Net Position.
Income from Other Expenses from Other	t gffect
Appropriations	Appropriations
FY 2017	$	47,443 	47,443 	
FY 2016	$	39,730 	39,730
Note 8. Exchange Revenues, Statement of Net Cost
For FYs 2017 and 2016, the exchange revenues reported on the Statement of Net Cost include
both Federal and non-Federal amounts.
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Note 9. Intragovernmental Costs and Exchange Revenue


Restated

FY 2017
FY 2016
Costs:


Intragovernmental
$ 6,202
$ 4,533
With the Public
12,690
15,050
Expenses from Other Appropriations
47,443
39,730
Total Costs
66,335
59,313
Revenue:


With the Public
16,835
18,047
Total Revenue
16,835
18,047
Net Cost of Operations
$ 49,500
$ 41,266
Intragovernmental costs relate to the source of the goods or services not the classification of the
related revenue.
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Note 10. Reconciliation of Net Cost of Operations to Budget
Restated
FY 2017 FY 2016
Resources Used to Finance Activities:
Budgetary Resources Obligated
Obligations Incurred
Less: Spending Authority from Offsetting Collections and Recoveries
Obligations, Net of Offsetting Collections
Net Obligations
Other Resources
Imputed Financing Sources
Income from Other Appropriations
$ 19,062 $
(27,506)
(8,444)
(8,444)
402
47,443
16,384
(28,500)
(12,116)
(12,116)
573
39,730
Net Other Resources Used to Finance Activities
47,845
40,303
Total Resources Used To Finance Activities
$ 39,401 $
28,187
Resources Used to Finance Items
Not Part of the Net Cost of Operations:
Change in Budgetary Resources Obligated
Resources that Finance Asset Acquistion
6,963
466
12,795
(143)
Total Resources Used to Finance Items Not Part of the Net Cost of Operations
7,429
12,652
Total Resources Used to Finance the Net Cost of Operations
$ 46,830 $
40,839
Components of the Net Cost of Operations that Will
Not Require or Generate Resources in the Current Period:
Components Requiring or Generating Resources in Future Periods:
Increase in Annual Leave Liability
2,603
367
Total Components of Net Cost of Operations that Require or
Generate Resources in Future Periods
2,603
367
Components Not Requiring/Generating Resources:
Depreciation and Amortization
67
60
Total Components of Net Cost that Will Not Require or Generate Resources
67
60
Total Components of Net Cost of Operations That Will Not Require or
Generate Resources in the Current Period
2,670
427
Net Cost of Operations
$ 49,500 $
41,266
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Note 11. Miscellaneous Receipts Act Violations and Potential Anti-Deficiency Act Violations
In 2007 and 2014 The Office of Pesticide Programs established the per-product maintenance fee
to purposefully collect fees above the FIFRA § 4 statutory target with the understanding that
EPA could "make up" for shortfalls in prior years' collections. The FIFRA § 4 does not authorize
EPA to purposefully over-collect fees where the statutory target was not met in prior years so as
to reach the target "on average" over a given number of years. As of 2016, the Agency had
collected $1,072 million in fees in excess of its statutory authority. In compliance with the
Miscellaneous Receipts Act, in May 2016, the EPA deposited the excess fees collected into the
General Fund of the Treasury.
Note 12. Restatements
In accordance with OMB Circular A-123, the EPA performed a review of its capital software
commencing in FY 2015. The review identified the following issues:
1.	Entries under $250,000 were not capitalized.
2.	Some entries had incorrect accounting strings.
3.	Credit/debit lines were combined to correct transaction amounts.
To address these findings, the EPA revised its capitalized software procedures, resulting in the
agency correcting values and accounting for all software projects. The EPA performed
corrections to fix the value of the software assets that were determined to be understated.
As a result of the agency corrections, the EPA restated the FY 2016 FIFRA financial statements,
which are presented in the FY 2017 and FY 2016 comparative financial statements. The changes
impacted the FY 2016 Balance Sheet, Statement of Net Cost, and Statement of Changes to Net
Position.
FY 2016,
as Previously	FY 2016,
Reported	Adjustment as Restated
Balance Sheet
Property, Plant & Equipment, Net	S 783
T otal Assets	32,448
Cumulative Results of Operations - Funds from Dedicated Collections	(6,316)
Total Net Position	(7,379)
Total Liabilities and Net Position	S 32,448
(321)
(321)
(321)
(321)
(321)
462
32,127
(6,637)
(7,700)
32,127
Statement of Net Cost
Gross Costs
Net Cost of Operations
19,608
41,291
(25)
(25)
19,583
41,266
Statement of Changes in Net Position
Net Position Beginning of Period
Net Cost of Operations
Net Change
Cumulative Results of Operations
Total Net Position
(5,343)
(41,291)
(973)
(6,316)
(7,379)
(346)
25
25
(321)
(321)
(5,689)
(41,266)
(948)
(6,637)
(7,700)
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Appendix B
Distribution
The Administrator
Associate Deputy Administrator and Chief of Operations
Chief of Staff
Deputy Chief of Staff
Chief Financial Officer
Agency Follow-Up Coordinator
General Counsel
Associate Administrator for Congressional and Intergovernmental Relations
Associate Administrator for Public Affairs
Director, Office of Continuous Improvement, Office of the Administrator
Assistant Administrator for Mission Support
Principal Deputy Assistant Administrator for Mission Support
Deputy Assistant Administrator for Administration and Resources Management, Office of
Mission Support
Deputy Assistant Administrator for Environmental Information and Chief Information Officer,
Office of Mission Support
Deputy Chief Financial Officer
Associate Chief Financial Officer
Assistant Administrator for Chemical Safety and Pollution Prevention
Principal Deputy Assistant Administrator for Chemical Safety and Pollution Prevention
Deputy Assistant Administrator for Programs, Office of Chemical Safety and Pollution Prevention
Deputy Assistant Administrator for Management, Office Chemical Safety and Pollution
Prevention
Director, Office of Pesticide Programs, Office of Chemical Safety and Pollution Prevention
Deputy Director, Office of Pesticide Programs, Office of Chemical Safety and Pollution
Prevention
Director, Biopesticides and Pollution Prevention Division, Office of Pesticide Programs, Office
of Chemical Safety and Pollution Prevention
Director, Pesticide Re-Evaluation Division, Office of Pesticide Programs, Office of Chemical
Safety and Pollution Prevention
Director, Registration Division, Office of Pesticide Programs, Office of Chemical Safety and
Pollution Prevention
Director, Antimicrobials Division, Office of Pesticide Programs, Office of Chemical Safety and
Pollution Prevention
Director, Information Technology and Resources Management Division, Office of Pesticide
Programs, Office of Chemical Safety and Pollution Prevention
Controller, Office of the Chief Financial Officer
Deputy Controller, Office of the Chief Financial Officer
Director, Office of Technology Solutions, Office of the Chief Financial Officer
Deputy Director, Office of Technology Solutions, Office of the Chief Financial Officer
Director, Office of Budget, Office of the Chief Financial Officer
Deputy Director, Office of Budget, Office of the Chief Financial Officer
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Director, Business Planning and Operations Division, Office of the Controller, Office of the
Chief Financial Officer
Director, Accounting and Cost Analysis Division, Office of the Controller, Office of the Chief
Financial Officer
Deputy Director, Accounting and Cost Analysis Division, Office of the Controller, Office of the
Chief Financial Officer
Director, Research Triangle Park Finance Center, Office of the Chief Financial Officer
Director, Cincinnati Finance Center, Office of the Chief Financial Officer
Director, Las Vegas Finance Center, Office of the Chief Financial Officer
Director, Policy, Training and Accountability Division, Office of the Controller, Office of the
Chief Financial Officer
Chief, General Ledger and Reporting Branch, Office of the Controller, Office of the Chief
Financial Officer
Director, Office of Human Resources, Office of Mission Support
Special Assistant, Office of Pesticide Programs, Office of Chemical Safety and Pollution
Prevention
Special Assistant, Office of the Controller, Office of the Chief Financial Officer
Audit Follow-Up Coordinator, Office of the Administrator
Audit Follow-Up Coordinator, Office of the Chief Financial Officer
Audit Follow-Up Coordinator, Office of the Controller, Office of the Chief Financial Officer
Audit Follow-Up Coordinator, Office of Technology Solutions, Office of the Chief Financial
Officer
Audit Follow-Up Coordinator, Office of Budget, Office of the Chief Financial Officer
Audit Follow-Up Coordinator, Office of Mission Support
Audit Follow-Up Coordinator, Office of Chemical Safety and Pollution Prevention
Audit Follow-Up Coordinator, Office of Pesticide Programs, Office of Chemical Safety and
Pollution Prevention
Audit Follow-Up Coordinators, Regions 1-10
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