Independent Audit of the EPA’s Fiscal Years 2024 and 2023 Pesticides Reregistration and Expedited Processing Fund Financial Statements

Why We Did This Report

The Federal Insecticide, Fungicide, and Rodenticide Act, or FIFRA, as amended by the Food Quality Protection Act, requires the EPA OIG to perform an annual audit of the financial statements for the Pesticides Reregistration and Expedited Processing Fund. Our primary objectives were to determine whether:

• The financial statements were fairly stated in all material respects.
• The EPA’s internal controls over financial reporting were in place.
• The EPA’s management complied with applicable laws, regulations, contracts, and grant agreements.

Summary of Findings

We found the fund’s financial statements to be fairly presented and free of material misstatement. We noted the following material weakness: The EPA did not appropriately allocate an expense paid to the U.S. General Services Administration for the use of government facilities.