118 STAT. 431 PUBLIC LAW 108–199—JAN. 23, 2004 ‘‘(B) OTHER ACTIONS.—No other action authorized or required under this section shall be judicially reviewable by a Federal or State court. ‘‘(3) TIMING.— ‘‘(A) IN GENERAL.—A person may not obtain judicial review of the failure of the Administrator to make a deter mination on the application specified in paragraph (1) before the expiration of the 2 year period that begins on the date on which the decision time review period for the application ends. ‘‘(B) MEETING WITH ADMINISTRATOR.—To be eligible to seek judicial review under this subsection, a person seeking the review shall first request in writing, at least 120 days before filing the complaint for judicial review, a decision review meeting with the Administrator. ‘‘(4) REMEDIES.—The Administrator may not be required or permitted to refund any portion of a registration service fee paid in response to a complaint that the Administrator has failed to make a determination on the covered pesticide registration application specified in paragraph (1) by the end of the applicable decision review period. ‘‘(h) ACCOUNTING.—The Administrator shall— ‘‘(1) provide an annual accounting of the registration service fees paid to the Administrator and disbursed from the Fund, by providing financial statements in accordance with— ‘‘(A) the Chief Financial Officers Act of 1990 (Public Law 101–576; 104 Stat. 2838) and amendments made by that Act; and ‘‘(B) the Government Management Reform Act of 1994 (Public Law 103–356; 108 Stat. 3410) and amendments made by that Act; ‘‘(2) provide an accounting describing expenditures from the Fund authorized under subsection (c); and ‘‘(3) provide an annual accounting describing collections and expenditures authorized under subsection (d). ‘‘(i) AUDITING.— ‘‘(1) FINANCIAL STATEMENTS OF AGENCIES.—For the purpose of section 3515(c) of title 31, United States Code, the Fund shall be considered a component of an executive agency. ‘‘(2) COMPONENTS.—The annual audit required under sec tions 3515(b) and 3521 of that title of the financial statements of activities under this section shall include an analysis of— ‘‘(A) the fees collected under subsection (b) and dis bursed; ‘‘(B) compliance with subsection (f); ‘‘(C) the amount appropriated to meet the requirements of subsection (d)(1); and ‘‘(D) the reasonableness of the allocation of the over head allocation of costs associated with the review and decisionmaking pertaining to applications under this sec tion. ‘‘(3) INSPECTOR GENERAL.—The Inspector General of the Environmental Protection Agency shall— ‘‘(A) conduct the annual audit required under this sub section; and
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