Office of Inspector General

U.S. Environmental Protection Agency

At a Glance

22-F-0059
September 26, 2022

Why We Did This Audit

The Food Quality Protection Act
requires that the
U.S. Environmental Protection
Agency 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
Fund.

The EPA is responsible for
reassessing the safety of older
pesticide registrations against
modern health and
environmental testing standards,
known as reregistration.

To expedite the reregistration
process, Congress authorized
the EPA to collect fees from
pesticide manufacturers. The
EPA deposits these fees into the
Federal Insecticide, Fungicide,
and Rodenticide Act Fund. Each
year, the Agency's Office of the
Chief Financial Officer prepares
financial statements that present
information about the fund, along
with information about the EPA's
progress in reregistering
pesticides.

The EPA's Fiscal Years 2021 and
2020 Financial Statements for the
Pesticides Reregistration and Expedited
Processing Fund

The EPA Received an Unmodified Opinion for Fiscal Years 2021
and 2020

We rendered an unmodified opinion on the EPA's
fiscal years 2021 and 2020 Federal Insecticide,
Fungicide, and Rodenticide Act, orFIFRA, Fund
financial statements, meaning that the statements
were fairly presented and free of material
misstatement.

We found the fund's
financial statements to
be fairly presented
and free of material
misstatement.

Compliance with Applicable Laws, Regulations, Contracts,
and Grant Agreements

We did not identify any noncompliance that would result in a material
misstatement to the audited financial statements. In addition, the Agency was in
compliance with the statutory performance measures.

The Agency had no comments on the draft report. As a result of our findings,
we make no recommendations.

This audit supports an EPA
mission-related effort:

•	Operating efficiently and
effectively.

This audit addresses a top EPA
management challenge:

•	Managing infrastructure funding
and business operations.

Address inquiries to our public
affairs office at (202) 566-2391 or
OIG WEBCOMMENTS@epa.gov.

List of OIG reports.

-------