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U.S. ENVIRONMENTAL PROTECTION AGENCY
OFFICE OF INSPECTOR GENERAL
Operating efficiently and effectively
Fiscal Years 2018 and 2017
Financial Statements for the
Pesticides Reregistration
and Expedited Processing
Fund
Report No. 20-F-0184
June 1, 2020
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Report Contributors: Paul Curtis
Demetrios Papakonstantinou
Safiya Chambers
Edgar Dumeng
Carol Kwok
Sheila May
Guillermo Mejia
Wendy Swan
Phillip Weihrouch
Abbreviations
EPA U.S. Environmental Protection Agency
FIFRA Federal Insecticide, Fungicide, and Rodenticide Act
FY Fiscal Year
OIG Office of Inspector General
Pub. L. Public Law
Cover Photo: Pesticides being applied. (EPA photo)
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At a Glance
Why We Did This Project
The Food Quality Protection
Act requires that the
U.S. Environmental Protection
Agency's Office of Inspector
General 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, or FIFRA, Fund.
The EPA is responsible for
reassessing the safety of older
pesticide registrations against
modern health and
environmental testing
standards. To expedite the
reregistration process,
Congress authorized the EPA
to collect fees from pesticide
manufacturers. These fees are
deposited into the FIFRA Fund.
Each year, the Agency
prepares financial statements
that present information about
the fund, along with information
about the EPA's progress in
reregistering pesticides.
This report addresses the
following:
Fiscal Years 2018 and 2017 Financial Statements
for the Pesticides Reregistration and Expedited
Processing Fund
EPA Receives an Unmodified Opinion for FY 2018
We rendered an unmodified opinion on the FIFRA
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 FIFRA Fund
financial statements and a
qualified opinion on the
EPA's FY 2017 FIFRA Fund
financial statements.
We rendered a qualified opinion on the FIFRA
Fund financial statements for FY 2017, meaning
that except for the possible effects of the Agency's inability to support FIFRA's
payroll accruals and related expenses, the FY 2017 financial statements were
fairly presented.
Compliance with Applicable Laws and Regulations
In FY 2018, the EPA exceeded the statutory target set out in FIFRA. FIFRA
required the EPA to collect pesticide maintenance fees, "to the extent
practicable," of $27.8 million for each fiscal year from FY 2013 through FY 2018.
In FY 2018, the EPA collected $28.4 million, $600,000 over the established
target.
Recommendation and Planned Agency Corrective Action
We recommend that the assistant administrator for Chemical Safety and Pollution
Prevention adjust or monitor the annual pesticides maintenance fees so that the
fees collected do not exceed the statutory targets for each fiscal year. The
Agency agreed with our recommendation and completed the corrective action.
Operating efficiently and
effectively.
Address inquiries to our public
affairs office at (202) 566-2391 or
OIG WEBCOMMENTS@epa.gov.
List of OIG reports.
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UNITED STATES ENVIRONMENTAL PROTECTION AGENCY
WASHINGTON, D.C. 20460
OFFICE OF
INSPECTOR GENERAL
June 1, 2020
MEMORANDUM
SUBJECT: Fiscal Years 2018 and 2017 Financial Statements for the Pesticides
Reregi strati on and Expedited Processing Fund
Report No. 20-F-0184
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
David Bloom, Deputy Chief Financial Officer
This is our report on the subject audit conducted by the Office of Inspector General of the
U.S. Environmental Protection Agency. The project number for this audit was OA&E-FY19-0122. This
report contains a finding that describes the problem the OIG identified and the corrective action the OIG
recommended. Final determination on matters in this report will be made by EPA managers in accordance
with established audit resolution procedures.
The Office of Chemical Safety and Pollution Prevention is responsible for the recommendation presented
in this report.
In accordance with EPA Manual 2750, the Office of Chemical Safety and Pollution Prevention completed
acceptable corrective actions in response to the OIG recommendation. The recommendation is resolved,
and no final response to this report is required. 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.
We will post this report to our website at www.epa.gov/oig.
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Fiscal Years 2018 and 2017 Financial
Statements for the Pesticides Reregistration
and Expedited Processing Fund
20-F-0184
Table of C
Inspector General's Report on the
Fiscal Years 2018 and 2017
Financial Statements for the Pesticides
Reregistration and Expedited Processing Fund
Report on the Financial Statements 1
Report on Internal Control over Financial Reporting 2
Tests of Compliance with Laws, Regulations, Contracts, and Grant
Agreements 3
Management's Discussion and Analysis Section
of the Financial Statements 4
Prior Audit Coverage 4
Agency Response and OIG Assessment 4
Attachments
1 Compliance with Laws and Regulations 5
EPA Exceeded the Pesticide Maintenance Fee Collection Target 6
2 Status of Recommendation and Potential Monetary Benefits 7
Appendices
A Fiscal Years 2018 and 2017 Pesticides Reregistration and Expedited Processing
Fund Financial Statements
B Agency Response to Draft Report
C Distribution
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Inspector General's Report on the
Fiscal Years 2018 and 2017
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, known as the Federal Insecticide,
Fungicide, and Rodenticide Act, or FIFRA, Fund. These statements comprise the
balance sheets as of September 30, 2018, and September 30, 2017; 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 auditing standards generally accepted in
the United States; 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 Bulletin 19-03, 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 judgment, 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
audit procedures that are appropriate in the circumstances. An audit also includes
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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 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.
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.
Unmodified Opinion in 2018
In our opinion, the FIFRA Fund financial statements, including the accompanying
notes, present fairly, in all material respects, the assets, liabilities, net position, net
cost, changes in net position, and budgetary resources of the EPA as of and for the
year ended September 30, 2018, in accordance with accounting principles
generally accepted in the United States of America.
Report on Internal Control over Financial Reporting
Opinion on Internal Control. In planning and performing our audit, we
considered the EPA's internal control 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 of designing our auditing procedures for the
purpose of expressing an opinion on the financial statements and to comply with
the Office of Management and Budget audit guidance, not to express an opinion
on internal control. Accordingly, we do not express an opinion on internal control
over financial reporting nor on management's assertion on internal controls
20-F-0184
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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 Office of Management and Budget
Bulletin 19-03. We did not test all internal controls relevant to operating
objectives, as broadly defined by the Federal Managers' Financial Integrity Act
of 1982.
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
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 nevertheless occur and not be detected.
Comparison of EPA's Federal Managers' Financial Integrity Act
Report with Our Evaluation of Internal Control
Office of Management and Budget Bulletin 19-03 requires the Office of Inspector
General to compare material weaknesses disclosed during the audit with those
material weaknesses reported in the Agency's Federal Managers' Financial
Integrity Act report that relate to the financial statements and identify material
weaknesses disclosed by the audit that were not reported in the Agency's report.
The Agency's report is prepared and submitted at the consolidated level, of which
the FIFRA Fund is a component.
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
20-F-0184
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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. We did notice one
noncompliance with the collection of fees.
In FY 2018, the EPA exceeded the statutory target set out in FIFRA. FIFRA
requires the EPA to collect pesticide maintenance fees, "to the extent practicable,"
of $27.8 million for each fiscal year from FY 2013 through FY 2018. In FY 2018,
the EPA collected $28.4 million, $600,000 over the established target.
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, 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.
Prior Audit Coverage
During a previous audit of the FIFRA Fund's financial statements—Fiscal
Years 2017 and 2016 (Restated) Financial Statements for the Pesticides
Reregistration and Expedited Processing Fund (Report No. 19-F-0214). issued
June 28, 2019—we did not identify any noncompliance that would result in a
material misstatement to the audited financial statements. We did not have any
recommendations in that report.
Agency Response and OIG Assessment
The Agency agreed with our recommendation and completed the corrective
action.
Paul C. Curtis
Certified Public Accountant
Director, Financial Directorate
Office of Audit and Evaluation
Office of Inspector General
U.S. Environmental Protection Agency
March 23, 2020
20-F-0184
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Attachment 1
Compliance with Laws and Regulations
1 - EPA Exceeded the Pesticide Maintenance Fee Collection Target 6
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1 - EPA Exceeded the Pesticide Maintenance Fee Collection Target
In FY 2018, the EPA exceeded the statutory target set by FIFRA. FIFRA requires the EPA to
collect pesticide maintenance fees, "to the extent practicable," of $27.8 million for each fiscal
year from FY 2013 through FY 2018. In FY 2018, the EPA collected $28.4 million, $600,000
over the established target.
FIFRA, Section 4, subsection(i)(l)(C), as extended by Pub. L. 115-141 (March 23, 2018),
required that "to the extent practicable," the administrator shall adjust the maintenance fees to a
level that will result in the fiscal year 2018 collection of an aggregate amount of $27.8 million.
In FY 2018, the EPA collected approximately $28.4 million in pesticide maintenance fees,
$600,000 over the FIFRA's maintenance fee target. The Office of Pesticide Programs stated that
the following factors contributed to the excess of the collection target:
1. The EPA was anticipating large company mergers to occur in FY 2018, resulting in the
loss of one or two maximum cap fee payments in that fiscal year. Instead, the mergers
were not finalized in FY 2018, and as a result, there were four companies making the
maximum maintenance fee payments in FY 2018.
2. The EPA underestimated the number of registered products for which the per-product fee
would be paid.
While FIFRA allows an aggregate amount of $27.8 million for each fiscal year from FY 2013
through FY 2018, we did not find anything in FIFRA that allows the EPA to collect an amount
of fees that exceeds the $27.8 million target.
Recommendation
We recommend the assistant administrator for Chemical Safety and Pollution Prevention:
1. Adjust or monitor the annual pesticides maintenance fees so that fees collected do not
exceed the statutory targets for each fiscal year.
Agency Comments and OIG Evaluation
The Office of Chemical Safety and Pollution Prevention agreed with our recommendation and
completed the corrective action. Appendix B contains the Agency's response to our draft report.
20-F-0184
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Attachment 2
Status of Recommendation and
Potential Monetary Benefits
RECOMMENDATIONS
Rec. Page
No. No.
Subject Status1
Action Official
Planned
Completion
Date
Potential
Monetary
Benefits
(in $000s)
1 6
Adjust or monitor the annual pesticides maintenance fees so that C
fees collected do not exceed the statutory targets for each fiscal
year.
Assistant Administrator for
Chemical Safety and
Pollution Prevention
12/31/19
1 C = Corrective action completed.
R = Recommendation resolved with corrective action pending.
U = Recommendation unresolved with resolution efforts in progress.
20-F-0184
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Appendix A
Fiscal Years 2018 and 2017
Pesticides Reregistration and Expedited Processing Fund
Financial Statements
\
Produced by the U.S. En tironmenUd Protection Agency
Office of flie Chief Financial Officer
Office of Controller
20-F-0184
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TABLE OF CONTENTS
Management's Discussion and Analysis 2
Principal Financial Statements 6
EPA's FY 2018 Annual FIFRA Financial Statements
1
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Management's Discussion and Analysis
EPA's FY 2018 Annual FIFRA Financial Statements
20-F-0184
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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 ill 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
Reregistration and Expedited Processing Fund (FIFRA Fund). As of 1996, fees for reregistration
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 appli cant 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 reregistration activities and required tolerances to be reassessed as part of the
reregistration 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 second amendment to PRIA, the
Pesticide Registration Improvement Enhancement Act of 2012 (PRIA 3), had a statutory
expiration date of September 30, 2017. This expiration date was extended through fiscal year
2018 by legislative language contained in continuing resolutions and the 2018 omnibus spending
bill, and therefore, the tolerance fee collection prohibition was also extended through fiscal year
2018 and no additional tolerance petition fees were deposited to the FIFRA Fund in FY 2018.
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
EPA's FY 2018 Annual FIFRA Financial Statements
3
20-F-0184
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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.
The FQPA introduced a new program called Registration Review which replaced EPA's
Pesticide Reregistration 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 is 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. In addition to completing its obligation for opening all 725 dockets in 2017, in 2018
EPA completed all preliminary and most final work plans 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 reregistration 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 fee collection authority at the $27.8 million per year level was
extended through fiscal year 2018 by legislative language contained in continuing resolutions
and the 2018 omnibus bill. 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 Reregistration and Expedited Revolving 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 for fiscal years 2013
through 2017 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).
EPA's FY 2018 Annual FIFRA Financial Statements
4
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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.
Highlights and Accomplishments
Rereeistration and Expedited Processing Fund (FIFRA) Financial Perspective
During FY 2018, the Agency's obligations charged against the Registration and Expedited
Processing Revolving Fund for the cost of the reregistration, registration review and other
FIFRA activities authorized by 7 U.S.C. 136(k)(2)(A) were approximately S18.3 million and
89.9 work-years. Of this amount, OPP obligated $12.9 million for Personnel Compensation and
Benefits (PC&B).
Appropriated funds are used in addition to FIFRA revolving funds. In FY 2018, the total
appropriations that funded registration review, reregistration and other FIFRA activities
authorized by 7 U.S.C. 136(k)(2)(A) were approximately $18.6 million.
The Fund has two types of receipts: fee collections and interest earned on investments. Of the
$28.4 million in FY 2018 receipts, more than 99.9% were fee collections. Total unobligated
balance in the fund at the end of FY 2018 was $44.0 million.
Resistration Review Prosram (FIFRA) Performance Measures
The following measures support the program's strategic goals: ensuring the safety of chemicals
and pollution prevention.
Measure 1: Number of FIFRA Decisions completed through pesticide registration review.
Results: EPA completed 63 registration review decisions for FY 2018, exceeding the target of 58
decisions, and is on track for completing registration review for all pesticide cases by October 1,
2022.
Measure 2: Number of FIFRA registration review draft risk assessments completed.
Results: In FY 2018, EPA completed 100 draft risk assessments, exceeding the FY 2018 target
of 70 draft risk assessments.
EPA's FY 2018 Annual FIFRA Financial Statements
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PRINCIPAL
FINANCIAL STATEMENTS
EPA's FY 2018 Annual FIFRA Financial Statements
6
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Principal Financial Statements
Financial Statements
Balance Sheet 8
Statement of Net Cost 9
Statement of Changes in Net Position 10
Statement of Budgetary Resources 11
Notes to Financial Statements
Note 1. Summary of Significant Accounting Policies 12
Note 2. Fund Balance with Treasury 15
Note 3. Other Assets - Advances to Working Capital Fund 16
Note 4, General Property, Plant and Equipment 16
Note 5. Other Liabilities 17
Note 6, Payroll and Benefits Payable, non-Federal 17
Note 7. Income and Expenses from Other Appropriations 18
Note 8. Exchange Revenues, Statement of Net Cost 18
Note 9, Intragovernmental Costs and Revenue 19
Note 10. Reconciliation of Net Cost of Operations to Budget 20
EPA's FY 2018 Annual FIFRA Financial Statements
7
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United States Environmental Protection Agency
FIFRA
Balance Sheet
As of September 30, 2018 and 2017
(Dollars in Thousands)
ASSETS
Intragovernmental:
Fund Balance With Treasury (Note 2)
Other (Note 3)
Total Intragovernmental
Property, Plant & Equipment, Net (Note 4)
Total Assets
FY 2018
47,864
149
48,013
445
48,458
FY 2017
43,614
27
43,641
499
44,140
LIABILITIES
Intragovernmental:
Accounts Payable and Accrued Liabilities
Other (Note 5)
Total Intragovernmental
57
1
58
126
360
486
Accounts Payable & Accrued Liabilities
Payroll & Benefits Payable (Note 6)
Other (Note 5)
Total Liabilities
470
3,047
49,369
52,944 $
601
4,918
47,342
53,347
NET POSITION
Unexpended Appropriations - Funds from Dedicated Collections
Cumulative Results of Operations - Funds from Dedicated Collections
Total Net Position
Total Liabilities and Net Position
(1,075)
(3,411)
(4,486)
48,458
(1,072)
(8,135)
(9,207)
44,140
The accompanying notes are an integral part of these financial statements.
EPA's FY 2018 Annual FIFRA Financial Statements
8
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United States Environmental Protection Agency
FIFRA
Statement of Net Cost
For the Fiscal Years Ending September 30, 2018 and 2017
(Dollars in Thousands)
FY 2018
FY 2017
COSTS
Gross Costs (Note 9)
$ 24,515 J
5 18,892
Expenses from Other Appropriations (Note 7)
49,302
47,443
Total Costs
73,817
66,335
Less:
Earned Revenue (Note 8 and 9)
28,247
16.835
NET COST OF OPERATIONS
S 45,570 5
5 49,500
The accompanying notes are an integral part of these financial statements.
EPA's FY 2018 Annual FIFRA Financial Statements
9
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United States Environmental Protection Agency
FIFRA
Statement of Changes in Net Position
For the Fiscal Year Ending September 30, 2018 and 2017
(Dollars in Thousands)
FY 2018 FY 2017
Cumulative Results of Operations:
Net Position - Beginning of Period $ (8,135) $ (6,637)
Beginning Balances (8,135) (6,637)
Budgetary Financing Sources:
Appropriations Used 3 9
Nonexchange Revenue - Securities Investment 503 148
Income from, other Appropriations (Note 7) 49,302 47,443
Total Budgetaiy Financing Sources 49,808 47,600
Other Financing Sources (Non-Exchange)
Imputed Financing Sources 486 402
Total Other Financing Sources 486 402
Net Cost of Operations (45,570) (49,500)
Net Change 4,724 (1,498)
Cumulative Results of Operations $ (3,41lj $ (8,135)
FY 2018 FY 2017
Unexpended Appropriations:
Net Position - Beginning of Period $ (1,072) $ (1,063)
Budgetary Financing Sources:
Appropriations Received G ) (9)
Total Budgetary Financing Sources (3) (9)
Total Unexpended Appropriations (1,075) (1,072)
TOTAL NET POSITION $ (4,486) $ (9,207)
The accompanying notes are an integral part of these financial statements.
EPA's FY 2018 Annual FIFRA Financial Statements
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United States Environmental Protection Agency
FIFRA
Statement of Budgetary Resources
For the Fiscal Years Ending September 30, 2018 and 2017
(Dollars in Thousands)
BUDGETARY RESOURCES
Unobligated balance from prior year budget authority, net
Spending Authority from offsetting collection
Total Budgetary Resources
FY 2018
37,471 $
28,931
66,402 $
FY 2017
27,206
27,454
54,660
MEMORANDUM (non add) entries
Net Adjustments to unobligated balance brought forward, Oct. 1
1,873 $
1,842
STATUS OF BUDGETARY RESOURCES
New obligations and upward adjustmens (total)
Unobligated Balance, end of year:
Apportioned, unexpired accounts
Unapportioned, unexpired accounts
Unobligated balance, end of period (total)
Total Status of Budgetary Resources
$ 22,376 $ 19,062
42,895 35,598
1,131
44,026
35,598
66,402 $
54,660
OUTLAYS, NET
Outlays, net (discretionary and mandatory) $ (6,628) $ (9,583)
Distributed offsetting receipts -
Agency outlays, net (discretionary and mandatory $ (6,628) $ (9,583)
The accompanying notes are an integral part of these financial statements.
EPA's FY 2018 Annual FIFRA Financial Statements
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United States Environmental Protection Agency
FIFRA
Notes to Financial Statements
For the Fiscal Years Ending September 30, 2018 and 2017
(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 2018 and FY 2017 were 849,302 thousand and $47,443 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 Reregistration 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
EPA's FY 2018 Annual FIFRA Financial Statements
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prepared by the EPA pursuant to OMB directives that are used to monitor and control the EPA's
use of budgetary resources. The balances in these reports have been updated from the EPA
consolidated financial statements to reflect the use of FY 2018 and FY 2017 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 2018 and 2017, 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 2018 and 2017, 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.
EPA's FY 2018 Annual FIFRA Financial Statements
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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 production. 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."
EPA's FY 2018 Annual FIFRA Financial Statements
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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 priorto 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 li abilities and the reported amounts of
revenue and expenses during the reporting period. Actual results could differ from those
estimates.
N. Reclassifications and Comparative Figures
Certain reclassifications have been made to the prior year's financial statements to enhance
comparability with the current year's financial statements in accordance with Office of
Management and Budget (OMB) Circular No. A-126, Financial Reporting Requirements revised
July 30, 2018. As a result, certain line items have been amended in the Statement of Budgetary
Resources.
Note 2. Fund Balance with Treasury
FY 2018 FY 2017
Revolving Funds: Entity Assets $ 47,864 $ 43,614
EPA's FY 2018 Annual FIFR A Financial Statements
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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, 2018, and 2017, funds advanced that
will be applied to future costs as incurred were $149 thousand and $27 thousand, respectively.
Note 4. 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 resolved this material
weakness in FY 2018.
As of September 30, 2018, and 2017, General Property, Plant and Equipment consist of the
following:
FY 2018 FY 2017
Acquisition
Accumulated
Net Book
Acquisition
Accumulated
Net Book
Value
Depreciation
Value
Value
Depreciation
Value
EPA-Held Equipment
$ 489
(93)
396
$ 489
(60)
429
Software
330
(281)
49
330
(260)
70
Total
$ 819
(374)
445
$ 819
(320)
499
EPA's FY 2018 Annual FIFRA Financial Statements
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Note 5. Other Liabilities
For FYs 2018 and 2017, 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 2018 FY 2017
Other Intragovernmental Liabilities - Covered by
Budgetary Resources
Employer Contributions - Payroll $
1
$
360
T otal $
1
$
360
Other Non-Federal Liabilities - Covered by
Budgetary Resources
Unearned Advances from Fee Collections* $
49.369
$
47,342
T otal $
49,369
$
47,342
*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 2018
FY 2017
Covered by Budgetary Resources
Accrued Payroll Payable to Employees $
Withholdings Payable
Thrift Savings Plan Benefits Payable
7
$
1,734
78
76
Total $
7
$
1,888
Not Covered by Budgetary Resources
Unfunded Annual Leave Liability $
3,040
$
3,030
At various periods throughout FYs 2018 and 2017, 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 2018 and 2017. The
liabilities covered by budgetary resources (both intragovernmental and non-Federal) represent
unpaid payroll and benefits at year-end. As of September 30, 2018, these liabilities were $1
thousand and $7 thousand for employer contributions and accrued funded payroll and benefits, as
compared to FY 2017's balances of S360 thousand and $1,888 thousand, respectively.
EPA's FY 2018 Annual FIFRA Financial Statements
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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 2018 and FY 2017 was $3,040 thousand and $3,030
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 2018 and 2017, 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 gg-ect
Appropriations Appropriations
FY 2018 $ 49,302 49,302
FY 2017 $ 47,443 47,443
Note 8. Exchange Revenues, Statement of Net Cost
For FYs 2018 and 2017, the exchange revenues reported on the Statement of Net Cost include
both Federal and non-Federal amounts.
EPA's FY 2018 Annual FIFRA Financial Statements
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Note 9. Intragovernmental Costs and Exchange Revenue
FY 2018 FY 2017
Costs:
Intragovernmental
$ 5,427 3
> 6,202
With the Public
19,088
12,690
Expenses from Other Appropriations
49,302
47,443
Total Costs
73,817
66,335
Revenue:
With the Public
28,247
16,835
T otal Revenue
28,247
16,835
Net Cost of Operations
$ 45,570 3
5 49,500
Intragovernmental costs relate to the source of the goods or services not the classification of the
related revenue.
EPA's FY 2018 Annual FIFRA Financial Statements
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Note 1 ft. Reconciliation of Net Cost of Operations to Budget
FY 2018
FY 2017
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
Transfers In/Out Without Reimbursement, Property
Imputed Financing Sources
Income from Other Appropriations
$
22,376
(28,967)
(6,591)
(6,591)
486
49,302
$
19,062
(27,506)
(8,444)
(8,444)
402
47,443
Net Other Resources Used to Finance Activities
49,788
47,845
Total Resources Used To Finance Activities
$
43,197
$
39.401
Resources Used To Finance Items
Not Part Of The Net Cost Of Operations:
Charge in Budgetary Resources Obligated
Resources that Finance Asset Acquistion
$
(520)
185
$
6,963
466
Total Resources Used to Finance Items Not Part of the Net Cost of Operations
(335)
7,429
Total Resources Used to Finance the Net Cost of Operations
$
42,862
$
46,830
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
$
3,040
$
2,603
Total Components of Net Cost of Operations that Require or
Generate Resources in Future Periods
3,040
2,603
Components Not Requiring/Generating Resources:
Depreciation and Amortization
Expenses Not Requiring Budgetary Resources
54
(386)
67
Total Components of Net Cost that Will Not Require or Generate Resources
(332)
67
Total Components of Net Cost of Operations That Will Not Require or
Generate Resources in the Current Period
2.708
2.670
Net Cost of Operations
$
45,570
S
49,500
EPA's FY 2018 Annual FIFRA Financial Statements
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Appendix B
Agency Response to Draft Report
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in 2018:
1. A larger number of companies than projected made the maximum maintenance fee
payments in FY 2018. In making the projections, the Agency anticipated several
large company mergers to occur in FY 2018, which would have resulted in the loss
of one or two maximum cap fee payments in that fiscal year. Instead, the mergers
were not finalized in FY 2018.
2. EPA underestimated the number of registered products for which the per-product fee
would be paid.
It should be noted that the Pesticide Registration Improvement Extension Act of 2018 (PRIA 4),
which was enacted on March 8, 2019, raised the maintenance fee collection target to $31 million.
It also includes a provision allowing EPA to average collections across fiscal years FY 2019
through FY 2023 to account for over- or under-collection of maintenance fees within a given
fiscal year. Specifically, Section 4(i)(l)(C)1 states that the annual maintenance fee amount "shall
be adjusted by the Administrator to a level that will result in the collection under this paragraph
of, to the extent practicable, an average amount of $31,000,000 for each of fiscal years 2019
through 2023." As such, for the duration of the PRIA 4 authorization, EPA now has the ability
to adjust the target each year to address over- or under-collection of maintenance fees in previous
years such that the average amount of $31 million is achieved. As a result of this averaging
provision in PRIA 4, the yearly targeted collection amounts will be adjusted to compensate for
any overage or under collection of fees for prior years under PRIA 4.
With the above new statutory framework in mind, OCSPP proposes the corrective action below
to address the OIG's recommendation.
II. OCSPP's Response to the Recommendation:
Recommendation: We recommend the Assistant Administrator for Chemical Safety and Pollution
Prevention adjust or monitor the annual pesticides maintenance fees so that fees collected do not
exceed the statutory targets for each fiscal year.
Proposed Corrective Action: Utilizing the ability provided under PRIA 4 to adjust maintenance
fee targets to account for over- or under-collection of maintenance fees, EPA will adjust the
annual pesticide maintenance fees such that the fees collected do not exceed the statutory target
of an average collection amount of $31 million for fiscal years 2019 through 2023.
EPA has already begun utilizing this provision. In December 2019, EPA adjusted the FY 2020
maintenance fee target to account for under-collection of the $31 million target in FY 2019
(when maintenance fees were invoiced in December 2018 under PRIA 3 authority and at the
$27.8 million collection target). The PRIA Annual Reports, posted onto the EPA Website in PDF
format each year, will document this target adjustment.
• Target Completion Date: Completed December 2019.
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^U.S.C. 136a—l(i)(l)(C).
cc: All OCSPP DAAs/AAA
Program Office OD, DODs
Janet L. Weiner, OCSPP Audit Liaison
Carol Terris, OCFO
Jeanne Conklin, OCFO
Paul Curtis, OIG
Demetrious Papakonstantinou, OIG
Sheila May, OIG
Brian Katz, OCSPP/OPP
Steve Schaible, OCSPP/OPP
Delores Barber, OCSPP/OPP
Hamaad Syed, OCSPP/OPP
Kimberly Smith, OCSPP/OPP
Cameo Smoot, OPP Audit Liaison
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Appendix C
Distribution
The Administrator
Assistant Deputy Administrator
Associate Deputy Administrator
Chief of Staff
Deputy Chief of Staff/Operations
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
Associate Deputy 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
Director, Office of Resources and Business Operations, Office of Mission Support
Director, Office of Human Resources, Office of Mission Support
Assistant Administrator for Chemical Safety and Pollution Prevention
Principal Deputy Assistant Administrator for Chemical Safety and Pollution Prevention
Deputy Assistant Administrator for Chemical Safety and Pollution Prevention
Associate Deputy Assistant Administrator for New Chemicals, Office of Chemical Safety and
Pollution Prevention
Deputy Assistant Administrator for Management, Office of Chemical Safety and Pollution
Prevention
Senior Advisor, Office of 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
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Deputy Chief Financial Officer
Associate Chief Financial Officer
Associate Chief Financial Officer for Policy
Controller
Deputy Controller
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
Director, Business Planning and Operations Division, Office of the Controller
Director, Accounting and Cost Analysis Division, Office of the Controller
Branch Chief, Fees and Collections Branch, Accounting and Costs Analysis Division, Office of
the Controller
Director, Policy, Training and Accountability Division
Special Assistant, Office of the Controller
Director, Research Triangle Park Finance Center, Office of the Chief Financial Officer
Director, Cincinnati Finance Center, 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
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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