tfto sr^ U.S. Environmental Protection Agency 20-F-0135 J1 \ Office of Inspector General Apnl 14 2020 issszi At a Glance Why We Did This Project The Pesticide Registration Improvement Act requires that the U.S. Environmental Protection Agency's Office of Inspector General perform an annual audit of the Pesticide Registration Fund (also known as the PRIA Fund) financial statements. To expedite the registration of certain pesticides, Congress authorized the 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 Fund. PRIA also requires that decision time review periods be established for pesticide registration actions and that the OIG perform an analysis of the Agency's compliance with those review periods. This report addresses the following: • Operating efficiently and effectively. Fiscal Years 2018 and 2017 Financial Statements for the Pesticide Registration Fund EPA Receives an Unmodified Opinion for FY 2018 We rendered an unmodified opinion on the PRIA Fund financial statements for fiscal year 2018, meaning they were fairly presented and free of material misstatement. We rendered an unmodified opinion on the EPA's FY 2018 PRIA Fund financial statements and a qualified opinion on the FY 2017 PRIA Fund financial statements. We rendered a qualified opinion on the PRIA Fund financial statements for FY 2017, meaning that except for the possible effects of the Agency's inability to support PRIA's payroll accruals and related expenses, the FY 2017 financial statements were fairly presented. Compliance with Applicable Laws and Regulations We did not identify any noncompliances that would result in a material misstatement to the audited financial statements. In addition, the Agency was in substantial compliance with the statutory decision time review periods. There are no recommendations in this report. Address inquiries to our public affairs office at (202) 566-2391 or OIG WEBCOMMENTS@epa.gov. List of OIG reports. ------- |