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\ Office of Inspector General
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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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