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Carryover Balances

Back to Table of Contents:  FY 2009 ADUFA Financial Report

Under ADUFA, fees collected, appropriated, and not obligated at the end of a fiscal year remain available to the FDA in future fiscal years.  These funds are referred to as carryover balances.  The operations in FY 2009 resulted in a net decrease of the carryover balance of $15,977, from $4,029,812 to $4,013,835.

FOOD AND DRUG ADMINISTRATION
STATEMENT OF ANIMAL DRUG USER FEE COLLECTIONS,
OBLIGATIONS, AND CARRYOVER BALANCES BY FISCAL YEAR
AS OF SEPTEMBER 30, 2009

Fiscal YearBeginning CarryoverNet CollectionObligationYear-End Carryover
2004-$4,866,475$1,083,300$3,783,175
2005$3,783,175$8,301,551$8,489,000$3,595,726
2006$3,595,726$11,017,828$9,675,678$4,937,876
2007$4,937,876$13,471,861$12,270,000$6,139,736
2008$6,139,736$11,420,145$13,530,069$4,029,812
2009$4,029,812$13,363,223$13,379,200$4,013,835
2010$4,013,835---

Please note that the balances in the table reflect the cumulative cash from the beginning to the end of each fiscal year, and net cash collected during each fiscal year for all cohort years.  The numbers do not include any accounts receivable.  Therefore these numbers for FY 2008 and FY 2009 are different from the numbers on page 3, which reflect total net collections for the cohort years only. 

COLLECTIONS CEILINGS AND SURPLUS

Under ADUFA II, if cumulative collections through FY 2011, including an estimate for FY 2012, exceed the fee revenue amounts specified in the Appropriation Acts for that period, FDA will reduce the fee rates for FY 2013 by the cumulative amount that fees exceeded the appropriations during that period.  The beginning total for the offset includes any remaining ADUFA I collections that were collected after the final adjustment was made when fees were set for FY 2009.  The following table depicts      FY 2009 fee collections realized (the same as Total Collections in the table on page 3), collection ceilings specified in the Appropriation Act, and amounts that must be set aside to be used to offset future collections.
 

FOOD AND DRUG ADMINISTRATION
STATEMENT OF ANIMAL DRUG USER FEES COLLECTED, COLLECTIONS
CEILING, AND AMOUNTS TO OFFSET FUTURE COLLECTIONS
As of September 30, 2009
 

Fiscal YearCollections RealizedCollection CeilingAmount to Offset Future Collections
2004$5,154,700$5,000,000$154,700
2005$8,519,101$8,354,000$165,101
2006$10,901,466$11,318,000$0
2007$13,326,813$11,604,000$1,722,813
2008$11,543,034$13,696,000$0
2009$12,904,435$15,260,000$0
Total:$2,042,614
Amount Offset When Fees for FY 2008 Were Determined:$320,000
Amount Offset When Fees for FY 2009 Were Determined:$1,344,000
Balance to be Offset in a Subsequent Fiscal Year$378,614


As discussed earlier on page 3, previous cohort year collections realized in FY 2009 have been updated from last year’s report.  The update reflects net collections for each cohort year through September 30, 2009.  Any and all cohort year fees collected subsequent to September 30, 2009 will be reported in the FY 2010 financial report.
 

RESERVES AND BALANCE AVAILABLE FOR ALLOCATION

The table below provides a summary of carryover balances as of September 30, 2009, and anticipated claims on those balances.

The first anticipated claim is the reserve for future offsets of $378,614 shown above.  In addition, prudent operations require that a reserve be kept aside for other potential refunds.  For that purpose a total of $500,000 is being set aside.  That leaves a total of $3,135,221 available for allocation.  This is enough to fund estimated FY 2010 operations dependent upon user fee revenue for approximately 2.7 months.

FOOD AND DRUG ADMINISTRATION
SUMMARY STATEMENT OF CARRYOVER BALANCE
As of September 30, 2009

Status of Carryover FundsAmount
Reserve for Future Collection Offset$378,614
Reserve for Refunds$500,000
Available for Allocation$3,135,221
TOTAL Carryover Balance$4,013,835

Next Section:  Total Cost of the Process for the Review of Animal Drug Applications