User Fee Collections: FY 2011 ADUFA Financial Report
ADUFA specifies that user fees shall be collected for certain animal drug applications and supplements upon their submission, and annual fees shall be collected for certain products, establishments, and sponsors. The statute also specifies the amount FDA is allowed to collect for each of these categories, and how the fee rates should be adjusted in each fiscal year for increases in workload.
Under ADUFA, fees collected and appropriated, but not spent by the end of a fiscal year, continue to remain available for FDA to spend in future fiscal years. The balances carried forward from year to year are described on page 7.
Table 1 provides a breakout of user fees collected by fee category during the past two fiscal years, and also reflects the amount of open receivables.
Animal Drug User Fee Collections
And Receivables By Fee Source
As Of September 30, 2011
TOTAL COLLECTIONS TOTAL RECEIVABLES
FEES COLLECTED FY 2010 FY 2011 Application Fees $3,702,600 $3,478,200 Product Fees $4,776,692 $5,216,237 Establishment Fees $4,776,692 $4,736,700 Sponsor Fees $3,601,033 $3,839,302 $16,577,491 $17,270,439 FEES RECEIVABLE FY 2010 FY 2011 Product Fees $6,185 $0 Establishment Fees $15,246 $0 Sponsor Fees $202,840 $539,180 $224,270 $539,180
Numbers may not total precisely due to rounding to the nearest dollar.
User fee collections are reported in the year the fee was originally due—referred to as the cohort year. For example, a fee originally due in FY 2010, even if it is received in FY 2011, is attributed to FY 2010 collections. Totals reported are net of any refunds for the cohort year. In order to ensure the quality of the information provided in this financial report, FDA updates prior year numbers annually. In FY 2011, total fee collections for FY 2010 of $15,945,437 reported in last year’s financial report increased to $16,577,491 as of September 30, 2011.
The receivables for FY 2010 and FY 2011 are from uncollected product, establishment, and sponsor fees. After 90 days of attempting to collect the delinquent debt, FDA turns these receivables over to the Program Support Center (PSC) of the Office of the Secretary for further collection. After 180 days of the outstanding debt, PSC will turn the debt over to the United States Treasury for collection.