Electronic Prescriptions for Controlled Substances Clarification, 64813-64816 [2011-26738]
Download as PDF
Federal Register / Vol. 76, No. 202 / Wednesday, October 19, 2011 / Rules and Regulations
IX. References
sroberts on DSK5SPTVN1PROD with RULES
The following references have been
placed on display in the Division of
Dockets Management, 5630 Fishers
Lane, rm. 1061, Rockville, MD 20852
and may be seen by interested persons
between 9 a.m. and 4 p.m., Monday
through Friday. (FDA has verified the
Web site addresses, but FDA is not
responsible for any subsequent changes
to the Web sites after this document
publishes in the Federal Register.)
1. Memorandum of telephone conversation to
John Rost, Crown Packaging Technology,
from Lauren Robin, FDA, January 5,
2010.
2. European Commission, 2007, Commission
Directive 2007/19/EC of 30 March 2007
amending Directive 2002/72/EC relating
to plastic materials and articles intended
to come into contact with food and
Council Directive 85/572/EEC laying
down the list of simulants to be used for
testing migration of constituents of
plastic materials and articles intended to
come into contact with foodstuffs,
Official Journal of the European Union,
31.3.2007, L 91/17–36.
3. IBWA, 2007, IBWA Model Code, Version
October 2007, accessed online at https://
www.bottledwater.org/public/pdf/2008code-of-practice.pdf.
4. E-mail from Bob Hirst, IBWA, to Lauren
Robin, FDA, January 5, 2010.
5. U.S. EPA, Technical factsheet on di (2ethylhexyl) phthalate (DEHP), accessed
online at https://www.epa.gov/safewater/
pdfs/factsheets/soc/tech/dehp.pdf.
6. Joseph K. Doss, IBWA, Testimony before
the Subcommittee on Oversight and
Investigations of the Energy and
Commerce Committee, United States
House of Representatives, Hearing on
Bottled Water Regulation, July 8, 2009,
accessed online at https://
democrats.energycommerce.house.gov/
Press_111/20090708/testimony_doss.pdf.
7. U.S. EPA, EPA Method 506, Rev. 1.1—
‘‘Determination of phthalate and adipate
esters in drinking water by liquid/liquid
extraction or liquid/solid extraction and
gas chromatography with
photoionization detection,’’ in ‘‘Methods
for the Determination of Organic
Compounds in Drinking Water,
Supplement III,’’ EPA National Exposure
Research Laboratory, EPA/600/R–95/131,
August 1995, accessed online at https://
www.epa.gov/nscep/.
8. U.S. EPA, EPA Method 525.2, Rev. 2.0—
‘‘Determination of organic compounds in
drinking water by liquid-solid extraction
and capillary column gas
chromatography/mass spectrometry,’’ In
‘‘Methods for the Determination of
Organic Compounds in Drinking Water,
Supplement III,’’ EPA National Exposure
Research Laboratory, EPA/600/R–95/131,
August 1995, accessed online at https://
www.epa.gov/nscep/.
9. International Bottled Water Association,
comment to FDA Docket Number
1993N–0085, October 4, 1993.
VerDate Mar<15>2010
17:49 Oct 18, 2011
Jkt 226001
List of Subjects in 21 CFR Part 165
Beverages, Bottled water, Food grades
and standards, Incorporation by
reference.
Therefore, under the Federal Food,
Drug, and Cosmetic Act and under
authority delegated to the Commissioner
of Food and Drugs, 21 CFR part 165 is
amended as follows:
PART 165—BEVERAGES
1. The authority citation for 21 CFR
part 165 continues to read as follows:
■
Authority: 21 U.S.C. 321, 341, 343, 343–
1, 348, 349, 371, 379e.
2. In § 165.110, in the table in
paragraph (b)(4)(iii)(C), alphabetically
add an entry for ‘‘Di(2ethylhexyl)phthalate (117–81–7)’’;
revise paragraph (b)(4)(iii)(F)
introductory text; and add new
paragraphs (b)(4)(iii)(F)(21) and
(b)(4)(iii)(F)(22) to read as follows:
■
§ 165.110
Bottled water.
*
*
*
*
*
(b) * * *
(4) * * *
(iii) * * *
(C) The allowable levels for pesticides
and other synthetic organic chemicals
(SOCs) are as follows:
Concentration
in milligrams
per liter
Contaminant
(CAS Reg. No.)
*
*
*
Di(2-ethylhexyl)phthalate
(117–81–7) ......................
*
*
*
*
*
0.006
*
*
*
*
*
*
*
(F) Analyses to determine compliance
with the requirements of paragraphs
(b)(4)(iii)(B) and (b)(4)(iii)(C) of this
section shall be conducted in
accordance with an applicable method
or applicable revisions to the methods
listed in paragraphs (b)(4)(iii)(F)(1)
through (b)(4)(iii)(F)(22) of this section
and described, unless otherwise noted,
in ‘‘Methods for the Determination of
Organic Compounds in Drinking
Water,’’ Office of Research and
Development, EMSL, EPA/600/4–88/
039, December 1988, or in ‘‘Methods for
the Determination of Organic
Compounds in Drinking Water,
Supplement 1,’’ Office of Research and
Development, EMSL, EPA/600/4–90/
020, July 1990, or in ‘‘Methods for the
Determination of Organic Compounds
in Drinking Water, Supplement III,’’
EPA National Exposure Research
Laboratory, Office of Research and
Development, EPA/600/R–95/131,
PO 00000
Frm 00033
Fmt 4700
Sfmt 4700
64813
August 1995, including Errata,
November 27, 1995. The Director of the
Federal Register approves this
incorporation by reference in
accordance with 5 U.S.C. 552(a) and
1 CFR part 51. Copies of these
publications are available from National
Technical Information Service, U.S.
Department of Commerce, 5285 Port
Royal Rd., Springfield, VA 22161. You
may inspect a copy at the Division of
Dockets Management, 5630 Fishers
Lane, rm. 1061, Rockville, MD 20852,
301–827–6860 or at the National
Archives and Records Administration
(NARA). Hearing-impaired or speechimpaired individuals may access this
number through TTY by calling the tollfree Federal Relay Service at 800–877–
8339. For information on the availability
of this material at NARA, call 202–741–
6030, or go to: https://www.archives.gov/
federal-register/cfr/ibr-locations.html.
*
*
*
*
*
(21) Method 506, Rev. 1.1—
‘‘Determination of phthalate and adipate
esters in drinking water by liquid/liquid
extraction or liquid/solid extraction and
gas chromatography with
photoionization detection,’’ EPA/600/R–
95/131, 1995, (applicable to di(2ethylhexyl)phthalate), which is
incorporated by reference in accordance
with 5 U.S.C. 552(a) and 1 CFR part 51,
or
(22) Method 525.2, Rev. 2.0—
‘‘Determination of organic compounds
in drinking water by liquid-solid
extraction and capillary column gas
chromatography/mass spectrometry,’’
EPA/600/R–95/131, 1995, (applicable to
di(2-ethylhexyl)phthalate), which is
incorporated by reference in accordance
with 5 U.S.C. 552(a) and 1 CFR part 51.
*
*
*
*
*
Dated: October 11, 2011.
Leslie Kux,
Acting Assistant Commissioner for Policy.
[FR Doc. 2011–26707 Filed 10–18–11; 8:45 am]
BILLING CODE 4160–01–P
DEPARTMENT OF JUSTICE
Drug Enforcement Administration
21 CFR Parts 1300, 1304, 1306 and
1311
[Docket No. DEA–360]
Electronic Prescriptions for Controlled
Substances Clarification
Drug Enforcement
Administration (DEA), Department of
Justice.
AGENCY:
E:\FR\FM\19OCR1.SGM
19OCR1
64814
ACTION:
Federal Register / Vol. 76, No. 202 / Wednesday, October 19, 2011 / Rules and Regulations
Clarification and notification.
DEA wishes to emphasize that
third-party audits of software
applications for Electronic Prescriptions
for Controlled Substances (EPCS) must
encompass all applicable requirements
in our regulations, including security,
and must address ‘‘processing integrity’’
as set forth in our regulations. Likewise,
where questions or gaps may arise in
reviewing a particular application, DEA
recommends consulting federal
guidelines set forth in NIST Special
Publication 800–53A. DEA is also
announcing the first DEA approved
certification process for EPCS.
Certifying organizations with a
certification process approved by DEA
pursuant to the regulations are posted
on DEA’s Web site once approved.
FOR FURTHER INFORMATION, CONTACT:
Imelda L. Paredes, Office of Diversion
Control, Drug Enforcement
Administration, 8701 Morrissette Drive,
Springfield, Virginia 22152; Telephone
(202) 307–7165.
SUPPLEMENTARY INFORMATION:
SUMMARY:
sroberts on DSK5SPTVN1PROD with RULES
Background
The Drug Enforcement
Administration (DEA) is a component of
the Department of Justice and is the
primary agency responsible for
coordinating the drug law enforcement
activities of the United States. DEA also
assists in the implementation of the
President’s National Drug Control
Strategy. The diversion control program
(DCP) is a strategic component of the
DEA’s law enforcement mission. It is
primarily the DCP within DEA that
implements and enforces Titles II and III
of the Comprehensive Drug Abuse
Prevention and Control Act of 1970,
often referred to as the Controlled
Substances Act (CSA) and the
Controlled Substances Import and
Export Act (CSIEA) (21 U.S.C. 801–971),
as amended (hereinafter, ‘‘CSA’’).1 DEA
drafts and publishes the implementing
regulations for these statutes in Title 21
of the Code of Federal Regulations
(CFR), parts 1300 to 1321. The CSA
together with these regulations are
designed to establish a closed system for
controlled substances and to prevent,
detect, and eliminate the diversion of
controlled substances and listed
chemicals into the illicit market while
ensuring a sufficient supply of
controlled substances and listed
chemicals for legitimate medical,
scientific, research, and industrial
purposes.
1 The Attorney General’s delegation of authority
to DEA may be found at 28 CFR 0.100.
VerDate Mar<15>2010
15:51 Oct 18, 2011
Jkt 223001
The CSA and DEA’s implementing
regulations establish the legal
requirements for possession and
dispensing of controlled substances,
most notably pursuant to a prescription
issued for a legitimate medical purpose
by a practitioner acting in the usual
course of professional practice. ‘‘The
responsibility for the proper prescribing
and dispensing of controlled substances
is upon the prescribing practitioner, but
a corresponding responsibility rests
with the pharmacist who fills the
prescription.’’ 21 CFR 1306.04(a). A
prescription serves both as a record of
the practitioner’s determination of the
legitimate medical need for the drug to
be dispensed, and as a record of the
dispensing, providing the pharmacy
with the legal justification and authority
to dispense the medication prescribed
by the practitioner. The prescription
also provides a record of the actual
dispensing of the controlled substance
to the ultimate user (the patient) and,
therefore, is critical to documenting that
controlled substances held by a
pharmacy have been dispensed legally.
The maintenance by pharmacies of
complete and accurate prescription
records is an essential part of the overall
CSA regulatory scheme established by
Congress.
Electronic Prescriptions for Controlled
Substances (EPCS)
Historically, where federal law
required that a prescription for a
controlled substance be issued in
writing, that requirement could only be
satisfied through the issuance of a paper
prescription. Given advancements in
technology and security capabilities for
electronic applications, DEA recently
amended its regulations to provide
practitioners with the option of issuing
electronic prescriptions for controlled
substances (EPCS) in lieu of paper
prescriptions. Efforts to develop EPCS
have been underway for a number of
years. DEA’s Interim Final Rule for
Electronic Prescriptions for Controlled
Substances was published on March 31,
2010 at 75 FR 16236–16319 and became
effective on June 1, 2010. While these
regulations have paved the way for
controlled substance prescriptions to be
issued electronically, not all States have
authorized electronic prescriptions for
controlled substances, particularly
Schedule II controlled substances which
have a significant potential for abuse.
The information technology industry
is currently in the process of developing
and testing applications to implement
the requirements set forth in the Interim
Final Rule. As this process continues,
DEA believes it prudent to issue the
following clarifications,
PO 00000
Frm 00034
Fmt 4700
Sfmt 4700
recommendation, and update to help
ensure that the requirements of the
Interim Final Rule are properly
implemented. Specifically, DEA is
clarifying that third-party audits must
be conducted by qualified persons and
must determine that an application
meets all of the applicable requirements
in 21 CFR part 1311 as well as other
requirements referenced in Part 1311.
‘‘Processing integrity’’ must be
addressed in audits of EPCS
applications. DEA recommends that
federal guidelines as set forth by the
National Institute of Standards and
Technology (NIST), including NIST
Special Publication 800–53A, be
consulted where questions arise. DEA
has also announced an approved
certification process for EPCS
applications and has posted this
information on its Web site. DEA notes
its concern that proposed EPCS
applications receive careful review prior
to being used to create, sign, transmit or
process controlled substance
prescriptions so as to ensure the closed
system for controlled substances
established by the CSA. Secure and safe
dispensing of controlled substances is
necessary to protect the public interest
and prevent diversion of controlled
substances to illicit purposes. As with
any violations of the CSA or DEA’s
implementing regulations, if diversion
occurs in the EPCS environment, or if
controlled substances are otherwise
dispensed in violation of the EPCS
regulations, those responsible may be
subject to administrative and/or judicial
action, to include civil injunction.
Current Issues
National Prescription Drug Abuse
Epidemic
Implementation of electronic
prescriptions for controlled substances
is occurring at the same time the
President has declared current
prescription drug misuse and abuse as
an epidemic constituting a major public
health and public safety crisis.2 The
non-medical use of prescription drugs is
on the rise in the United States. Drug
induced deaths now exceed motor
vehicle accident deaths in the United
States.3 According to the ‘‘Drug Abuse
Warning Network (DAWN), 2009:
National Estimates of Drug-Related
Emergency Department Visits,’’ the
2 ‘‘Epidemic: Responding to America’s
Prescription Drug Abuse Crisis,’’ Office of National
Drug Control Policy, Executive Office of the
President of the United States, 2011. https://
www.whitehousedrugpolicy.gov/publications/pdf/
rx_abuse_plan.pdf.
3 National Vital Statistics Reports, Vol. 59, No. 4,
March 16, 2011, https://www.cdc.gov/nchs/data/
nvsr59/nvsr59_04.pdf.
E:\FR\FM\19OCR1.SGM
19OCR1
Federal Register / Vol. 76, No. 202 / Wednesday, October 19, 2011 / Rules and Regulations
Substance Abuse and Mental Health
Services Administration (SAMHSA),4
emergency department visits involving
non-medical use of pharmaceuticals
(misuse or abuse) almost doubled
between 2004 and 2009 from 627,291 in
2004 to 1,244,679 visits in 2009 (a 98.4
percent increase).5 About half of the
2009 emergency department visits
related to abuse or misuse of
pharmaceuticals involved painkillers
and more than one-third involved drugs
to treat insomnia and anxiety.6
The 2009 National Survey on Drug
Use and Health (NSDUH) 7 estimated
that 7.0 million persons used
prescription-type psychotherapeutic
drugs—pain relievers, anti-anxiety
medications, stimulants, and
sedatives—non-medically. This
represents 2.8 percent of the population
aged twelve or older. These estimates
were 13 percent higher than those from
the 2008 Survey. In 2009, 2.2 million
persons aged twelve or older used pain
relievers non-medically for the first
time; that averages to over 6,000 new
users per day. Teenagers (grades 9–12)
believe that prescription drugs are easier
to obtain than illegal drugs. There is a
concern that young people may perceive
prescription and/or over-the-counter
drugs as ‘‘safer’’ than illegal drugs
because of their intended, legitimate
medical use.8
sroberts on DSK5SPTVN1PROD with RULES
Increased Security Breaches
Cyber attacks are growing in
frequency, size and complexity and are
of concern as EPCS goes online.
Responses by 583 U.S. businesses of all
sizes to a recent independent survey
conducted by the Ponemon Institute
released June 22, 2011 found that 90
percent had at least one cyber security
breach in the past 12 months. This
survey found that the top two endpoints
from which these security breaches
occurred are employees’ laptop
computers and employee’s mobile
devices.9 Numerous recent news articles
4 Behavioral Health Statistics and Quality,
‘‘Highlights of the 2009 Drug Abuse Warning
Network (DAWN) Findings on Drug-Related
Emergency Department Visits,’’ The DAWN Report,
December 28, 2010.
5 Id. at 4.
6 Id. at 3.
7 Substance Abuse and Mental Health Services
Administration, ‘‘Results from the 2009 National
Survey on Drug Use and Health: Volume I,
Summary of National Findings,’’ Office of Applied
Studies, 2010 (NSDUH Series H–38A, HHS
Publication No. SMA 10–4856), https://
www.oas.samhsa.gov/nsduh/2k9NSDUH/
2k9Results.pdf.
8 Partnership for a Drug-Free America and
MetLife Foundation, ‘‘2009 Parents and Teens
Attitude Tracking Study Report’’ March 2, 2010.
9 https://www.marketwire.com/
printer_friendly?id=1529987; https://
VerDate Mar<15>2010
15:51 Oct 18, 2011
Jkt 223001
describe incidents of major security
breaches or hacking incidents into major
U.S. private and government computer
systems, including incidents involving
electronic health records.10 These
incidents occur for many reasons, but
access to controlled substances has not
been cited as an objective because such
substances have not been
communicated via an electronic system.
With the impending implementation of
electronic prescriptions for controlled
substances, DEA wishes to reiterate that
adequate security of EPCS has been and
continues to be a primary consideration
in any electronic system used to
communicate a legitimate controlled
substance prescription for the purpose
of dispensing to an ultimate user.
Clarifications
DEA wishes to provide the following
clarifications.
Third-Party Audits of EPCS
Applications
EPCS, as with paper prescriptions,
requires the individual practitioner be
responsible for ensuring the
prescription conforms to all legal
requirements and the pharmacist, acting
under the authority of the DEAregistered pharmacy, has a
corresponding responsibility to ensure
the prescription is valid and meets all
legal requirements. Review of an EPCS
application must be thorough in order to
provide the prescriber and pharmacist
the level of assurance needed in order
to use the application.
Before any application may be used
for electronic prescriptions for
controlled substances, it must be
reviewed, tested and determined by a
third party to meet all of the
requirements of 21 CFR part 1311. See
21 CFR 1311.300(a). There are two
alternative processes for review of EPCS
applications: (1) A third-party audit
conducted by a person qualified to
conduct a SysTrust, WebTrust or SAS
70 audit or a Certified Information
System Auditor as stated in 21 CFR
1311.300(b), which comports with the
requirements of paragraphs (c) and (d)
of 21 CFR 1300.300 or (2) A certification
by a certifying organization whose
certification process has been approved
business.financialpost.com/2011/06/23/surveyfinds-90-of-u-s-companies-hacked-in-past-year/.
10 For example, among others, see Wall Street
Journal articles May 19 (U.N. International Atomic
Energy Agency), May 27 (Lockheed Martin), June 2
(Google), June 10 (Citigroup), June 11 (Sony), 2011;
Workers’ Compensation California Medical Record
Privacy Breach, August 23, 2011, https://workerscompensation.blogspot.com/2011/08/majorcalifornia-medical-record-privacy.html; New York
Times article September 8, 2011 (electronic medical
record breaches).
PO 00000
Frm 00035
Fmt 4700
Sfmt 4700
64815
by DEA as stated in 21 CFR 1311.300(e),
which certification verifies that the
application meets all of the
requirements of 21 CFR part 1311.
21 CFR 1311.300(c) and 21 CFR
1311.300(d) state respectively that an
audit for installed applications and
application service providers must,
among other things, determine that the
application meets all of the applicable
requirements in Part 1311. This
includes all of Part 1311 and references
to Parts 1300, 1304 and 1306.
Some individuals may be
misinterpreting 21 CFR 1311.300(c) and
(d), which state that audits ‘‘for installed
applications must address processing
integrity and determine that the
application meets the requirements of
this part,’’ and audits ‘‘for application
service providers must address
processing integrity and physical
security and determine that the
application meets the requirements of
this part.’’ (emphasis added). To further
clarify, the Code of Federal Regulations
is organized by title, chapter, part,
subpart, section and paragraph. Any
audit must include all of the applicable
requirements for electronic
prescriptions of controlled substances
found in 21 CFR part 1311 and not just
section 1311.300 of part 1311. Part 1311
also cross-references Parts 1300, 1304
and 1306 which establish specific
requirements that must be the subject of
any audit. Thorough review and testing
of all requirements is both required by
the regulations and necessary to ensure
secure and effective electronic
prescribing and dispensing of controlled
substances in the interests of public
health and safety.
‘‘Processing Integrity’’ must be
addressed in audits of EPCS prescriber
and pharmacy applications.
EPCS applications must address
security to prevent insider threats and
outsider attacks on any system. Careful
review by an independent, qualified
third-party of the ‘‘processing integrity’’
of any application is required to
determine whether an application or
application service provider has
adequate protection against the range of
potential security threats.
Person qualified to conduct a thirdparty audit.
DEA notes that 21 CFR 1311.300(b)(1)
and (2) require that a third-party audit
be conducted by a person qualified to
conduct a SysTrust, WebTrust or SAS
70 audit or by a Certified Information
System Auditor. The regulations do not
require one of these types of audits, but
rather that the person conducting the
audit must have specified qualifications.
As provided in 21 CFR 1311.300(c) and
(d), any audit must address processing
E:\FR\FM\19OCR1.SGM
19OCR1
64816
Federal Register / Vol. 76, No. 202 / Wednesday, October 19, 2011 / Rules and Regulations
sroberts on DSK5SPTVN1PROD with RULES
integrity and determine that the
application meets the requirements of
DEA’s regulations. DEA is reviewing the
fact that the American Institute of
Certified Public Accountants has
replaced SAS 70 audits referenced in 21
CFR 1311.300(b)(1) and will necessarily
address this issue in the final rule on
EPCS.
Recommendation
Where questions arise in reviewing a
particular EPCS prescriber or pharmacy
application, DEA recommends that
federal guidelines as set forth by the
National Institute of Standards and
Technology (NIST), specifically NIST
Special Publication 800–53A, be
consulted. Other NIST standards and
publications are incorporated by
reference in the Interim Final Rule and
must be complied with as stated in the
Interim Final Rule.
Some of the questions surrounding
interpretation of DEA’s EPCS
regulations as applied to specific
applications are addressed by federal
guidelines articulated by the National
Institute of Standards and Technology
in NIST Special Publication (SP) 800–
53A, as revised. Federal computer
systems must comply with federal
guidelines as outlined in NIST SP 800–
53A.11 As NIST SP 800–53A states, the
publication may be used by
nongovernmental organizations on a
voluntary basis. Although the Interim
Final Rule does not require compliance
with NIST SP 800–53A, DEA believes
this publication provides useful
guidance and that it is advisable for
private sector entities to consult the
publication when reviewing security
requirements for EPCS applications. In
addition, EPCS will be used on federal
systems in the military, the Department
of Veterans Affairs and elsewhere where
such systems must comply with federal
guidelines.
DEA notes that the Notice of Proposed
Rulemaking (NPRM) in June 27, 2008
discussed NIST SP 800–53A and
whether or not it should be the basis for
security requirements. 73 FR 36746–47
(June 27, 2008). DEA did not require
application of NIST SP 800–53A in the
Interim Final Rule due to the perceived
need for flexibility and because security
would be ensured by review of
‘‘processing integrity.’’ In light of
developments since that time, DEA will
be revisiting this issue as it is clear that
a mechanism must be established in the
EPCS regulations to keep EPCS
11 https://csrc.nist.gov/publications/nistpubs/80053A-rev1/sp800-53A-rev1-final.pdf. Note that the
latest version of SP800–53A should be consulted as
it is regularly updated to meet technology
developments.
VerDate Mar<15>2010
15:51 Oct 18, 2011
Jkt 223001
applications current with technology,
particularly security requirements.
Update
All certifying organizations with a
certification process approved by DEA
pursuant to 21 CFR 1311.300(e) are
posted on DEA’s Web site once
approved.
As noted above, the Interim Final
Rule provides that, as an alternative to
the audit requirements of 21 CFR
1311(b) through (d), an electronic
prescription or pharmacy application
may be verified and certified as meeting
the requirements of 21 CFR Part 1311 by
a certifying organization whose
certification process has been approved
by DEA. The preamble to the Interim
Final Rule further indicated that, once
a qualified certifying organization’s
certification process has been approved
by DEA in accordance with 21 CFR
1311.300(e), such information will be
posted on DEA’s Web site. 75 FR 16243,
March 31, 2010. On September 22, 2011,
DEA approved the certification process
developed by InfoGard Laboratories,
Inc. and relevant information has been
posted on DEA’s Web site at https://
www.DEAdiversion.usdoj.gov under
electronic prescriptions.
in the notice of proposed rulemaking on
this subject in the Proposed Rules
section in this issue of the Federal
Register.
Effective Date: These regulations
are effective on October 18, 2011.
Applicability Dates: For dates of
applicability, see § 1.181–6T.
FOR FURTHER INFORMATION CONTACT:
Bernard P. Harvey, (202) 622–4930 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
DATES:
Internal Revenue Service (IRS),
Treasury.
ACTION: Final and temporary
regulations.
Background
This document contains amendments
to 26 CFR part 1 to provide regulations
under section 181 of the Internal
Revenue Code of 1986 (Code). Section
181 permits the deduction of certain
production costs by the producer of a
qualified film or television production.
Section 181 was added to the Code by
section 244 of the American Jobs
Creation Act of 2004, Public Law 108–
357 (118 Stat. 1418) (October 22, 2004),
and was modified by section 403(e) of
the Gulf Opportunity Zone Act of 2005,
Public Law 109–135 (119 Stat. 2577)
(December 21, 2005). Section 502 of the
Tax Extenders and Alternative
Minimum Tax Relief Act of 2008, Public
Law 110–343 (122 Stat. 3765) (October
3, 2008) further modified section 181 for
film and television productions
commencing after December 31, 2007,
and extended section 181 to film and
television productions commencing
before January 1, 2010. Section 181 was
extended again to film and television
productions commencing before January
1, 2012, by section 744 of the Tax Relief,
Unemployment Insurance
Reauthorization, and Job Creation Act of
2010, Public Law 111–312 (December
17, 2010).
On September 30, 2011, the IRS and
the Treasury Department published in
the Federal Register (TD 9551, 76 FR
60721) final regulations relating to
deductions for the cost of producing
film and television productions under
section 181 as enacted by the American
Jobs Creation Act of 2004 and modified
by the Gulf Opportunity Zone Act of
2005.
This document contains final
and temporary regulations relating to
deductions for the cost of producing
film and television productions. These
temporary regulations reflect changes to
the law made by the Tax Extenders and
Alternative Minimum Tax Relief Act of
2008, and affect taxpayers that produce
films and television productions within
the United States. The text of these
temporary regulations also serves as the
text of the proposed regulations set forth
Explanation of Provisions
Section 181 permits an owner of a
qualified film or television production
to elect to deduct production costs paid
or incurred by that owner for the year
the costs are paid or incurred, in lieu of
capitalizing the costs and recovering
them through depreciation allowances.
For a qualified film or television
production that commenced before
January 1, 2008 (a ‘‘pre-amendment
production’’), this deduction is available
Dated: October 7, 2011.
Joseph T. Rannazzisi,
Deputy Assistant Administrator, Office of
Diversion Control.
[FR Doc. 2011–26738 Filed 10–18–11; 8:45 am]
BILLING CODE 4410–09–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9552]
RIN 1545–BJ24
Deduction for Qualified Film and
Television Production Costs
AGENCY:
SUMMARY:
PO 00000
Frm 00036
Fmt 4700
Sfmt 4700
E:\FR\FM\19OCR1.SGM
19OCR1
Agencies
[Federal Register Volume 76, Number 202 (Wednesday, October 19, 2011)]
[Rules and Regulations]
[Pages 64813-64816]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-26738]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF JUSTICE
Drug Enforcement Administration
21 CFR Parts 1300, 1304, 1306 and 1311
[Docket No. DEA-360]
Electronic Prescriptions for Controlled Substances Clarification
AGENCY: Drug Enforcement Administration (DEA), Department of Justice.
[[Page 64814]]
ACTION: Clarification and notification.
-----------------------------------------------------------------------
SUMMARY: DEA wishes to emphasize that third-party audits of software
applications for Electronic Prescriptions for Controlled Substances
(EPCS) must encompass all applicable requirements in our regulations,
including security, and must address ``processing integrity'' as set
forth in our regulations. Likewise, where questions or gaps may arise
in reviewing a particular application, DEA recommends consulting
federal guidelines set forth in NIST Special Publication 800-53A. DEA
is also announcing the first DEA approved certification process for
EPCS. Certifying organizations with a certification process approved by
DEA pursuant to the regulations are posted on DEA's Web site once
approved.
FOR FURTHER INFORMATION, CONTACT: Imelda L. Paredes, Office of
Diversion Control, Drug Enforcement Administration, 8701 Morrissette
Drive, Springfield, Virginia 22152; Telephone (202) 307-7165.
SUPPLEMENTARY INFORMATION:
Background
The Drug Enforcement Administration (DEA) is a component of the
Department of Justice and is the primary agency responsible for
coordinating the drug law enforcement activities of the United States.
DEA also assists in the implementation of the President's National Drug
Control Strategy. The diversion control program (DCP) is a strategic
component of the DEA's law enforcement mission. It is primarily the DCP
within DEA that implements and enforces Titles II and III of the
Comprehensive Drug Abuse Prevention and Control Act of 1970, often
referred to as the Controlled Substances Act (CSA) and the Controlled
Substances Import and Export Act (CSIEA) (21 U.S.C. 801-971), as
amended (hereinafter, ``CSA'').\1\ DEA drafts and publishes the
implementing regulations for these statutes in Title 21 of the Code of
Federal Regulations (CFR), parts 1300 to 1321. The CSA together with
these regulations are designed to establish a closed system for
controlled substances and to prevent, detect, and eliminate the
diversion of controlled substances and listed chemicals into the
illicit market while ensuring a sufficient supply of controlled
substances and listed chemicals for legitimate medical, scientific,
research, and industrial purposes.
---------------------------------------------------------------------------
\1\ The Attorney General's delegation of authority to DEA may be
found at 28 CFR 0.100.
---------------------------------------------------------------------------
The CSA and DEA's implementing regulations establish the legal
requirements for possession and dispensing of controlled substances,
most notably pursuant to a prescription issued for a legitimate medical
purpose by a practitioner acting in the usual course of professional
practice. ``The responsibility for the proper prescribing and
dispensing of controlled substances is upon the prescribing
practitioner, but a corresponding responsibility rests with the
pharmacist who fills the prescription.'' 21 CFR 1306.04(a). A
prescription serves both as a record of the practitioner's
determination of the legitimate medical need for the drug to be
dispensed, and as a record of the dispensing, providing the pharmacy
with the legal justification and authority to dispense the medication
prescribed by the practitioner. The prescription also provides a record
of the actual dispensing of the controlled substance to the ultimate
user (the patient) and, therefore, is critical to documenting that
controlled substances held by a pharmacy have been dispensed legally.
The maintenance by pharmacies of complete and accurate prescription
records is an essential part of the overall CSA regulatory scheme
established by Congress.
Electronic Prescriptions for Controlled Substances (EPCS)
Historically, where federal law required that a prescription for a
controlled substance be issued in writing, that requirement could only
be satisfied through the issuance of a paper prescription. Given
advancements in technology and security capabilities for electronic
applications, DEA recently amended its regulations to provide
practitioners with the option of issuing electronic prescriptions for
controlled substances (EPCS) in lieu of paper prescriptions. Efforts to
develop EPCS have been underway for a number of years. DEA's Interim
Final Rule for Electronic Prescriptions for Controlled Substances was
published on March 31, 2010 at 75 FR 16236-16319 and became effective
on June 1, 2010. While these regulations have paved the way for
controlled substance prescriptions to be issued electronically, not all
States have authorized electronic prescriptions for controlled
substances, particularly Schedule II controlled substances which have a
significant potential for abuse.
The information technology industry is currently in the process of
developing and testing applications to implement the requirements set
forth in the Interim Final Rule. As this process continues, DEA
believes it prudent to issue the following clarifications,
recommendation, and update to help ensure that the requirements of the
Interim Final Rule are properly implemented. Specifically, DEA is
clarifying that third-party audits must be conducted by qualified
persons and must determine that an application meets all of the
applicable requirements in 21 CFR part 1311 as well as other
requirements referenced in Part 1311. ``Processing integrity'' must be
addressed in audits of EPCS applications. DEA recommends that federal
guidelines as set forth by the National Institute of Standards and
Technology (NIST), including NIST Special Publication 800-53A, be
consulted where questions arise. DEA has also announced an approved
certification process for EPCS applications and has posted this
information on its Web site. DEA notes its concern that proposed EPCS
applications receive careful review prior to being used to create,
sign, transmit or process controlled substance prescriptions so as to
ensure the closed system for controlled substances established by the
CSA. Secure and safe dispensing of controlled substances is necessary
to protect the public interest and prevent diversion of controlled
substances to illicit purposes. As with any violations of the CSA or
DEA's implementing regulations, if diversion occurs in the EPCS
environment, or if controlled substances are otherwise dispensed in
violation of the EPCS regulations, those responsible may be subject to
administrative and/or judicial action, to include civil injunction.
Current Issues
National Prescription Drug Abuse Epidemic
Implementation of electronic prescriptions for controlled
substances is occurring at the same time the President has declared
current prescription drug misuse and abuse as an epidemic constituting
a major public health and public safety crisis.\2\ The non-medical use
of prescription drugs is on the rise in the United States. Drug induced
deaths now exceed motor vehicle accident deaths in the United
States.\3\ According to the ``Drug Abuse Warning Network (DAWN), 2009:
National Estimates of Drug-Related Emergency Department Visits,'' the
[[Page 64815]]
Substance Abuse and Mental Health Services Administration (SAMHSA),\4\
emergency department visits involving non-medical use of
pharmaceuticals (misuse or abuse) almost doubled between 2004 and 2009
from 627,291 in 2004 to 1,244,679 visits in 2009 (a 98.4 percent
increase).\5\ About half of the 2009 emergency department visits
related to abuse or misuse of pharmaceuticals involved painkillers and
more than one-third involved drugs to treat insomnia and anxiety.\6\
---------------------------------------------------------------------------
\2\ ``Epidemic: Responding to America's Prescription Drug Abuse
Crisis,'' Office of National Drug Control Policy, Executive Office
of the President of the United States, 2011. https://www.whitehousedrugpolicy.gov/publications/pdf/rx_abuse_plan.pdf.
\3\ National Vital Statistics Reports, Vol. 59, No. 4, March 16,
2011, https://www.cdc.gov/nchs/data/nvsr59/nvsr59_04.pdf.
\4\ Behavioral Health Statistics and Quality, ``Highlights of
the 2009 Drug Abuse Warning Network (DAWN) Findings on Drug-Related
Emergency Department Visits,'' The DAWN Report, December 28, 2010.
\5\ Id. at 4.
\6\ Id. at 3.
---------------------------------------------------------------------------
The 2009 National Survey on Drug Use and Health (NSDUH) \7\
estimated that 7.0 million persons used prescription-type
psychotherapeutic drugs--pain relievers, anti-anxiety medications,
stimulants, and sedatives--non-medically. This represents 2.8 percent
of the population aged twelve or older. These estimates were 13 percent
higher than those from the 2008 Survey. In 2009, 2.2 million persons
aged twelve or older used pain relievers non-medically for the first
time; that averages to over 6,000 new users per day. Teenagers (grades
9-12) believe that prescription drugs are easier to obtain than illegal
drugs. There is a concern that young people may perceive prescription
and/or over-the-counter drugs as ``safer'' than illegal drugs because
of their intended, legitimate medical use.\8\
---------------------------------------------------------------------------
\7\ Substance Abuse and Mental Health Services Administration,
``Results from the 2009 National Survey on Drug Use and Health:
Volume I, Summary of National Findings,'' Office of Applied Studies,
2010 (NSDUH Series H-38A, HHS Publication No. SMA 10-4856), https://www.oas.samhsa.gov/nsduh/2k9NSDUH/2k9Results.pdf.
\8\ Partnership for a Drug-Free America and MetLife Foundation,
``2009 Parents and Teens Attitude Tracking Study Report'' March 2,
2010.
---------------------------------------------------------------------------
Increased Security Breaches
Cyber attacks are growing in frequency, size and complexity and are
of concern as EPCS goes online. Responses by 583 U.S. businesses of all
sizes to a recent independent survey conducted by the Ponemon Institute
released June 22, 2011 found that 90 percent had at least one cyber
security breach in the past 12 months. This survey found that the top
two endpoints from which these security breaches occurred are
employees' laptop computers and employee's mobile devices.\9\ Numerous
recent news articles describe incidents of major security breaches or
hacking incidents into major U.S. private and government computer
systems, including incidents involving electronic health records.\10\
These incidents occur for many reasons, but access to controlled
substances has not been cited as an objective because such substances
have not been communicated via an electronic system. With the impending
implementation of electronic prescriptions for controlled substances,
DEA wishes to reiterate that adequate security of EPCS has been and
continues to be a primary consideration in any electronic system used
to communicate a legitimate controlled substance prescription for the
purpose of dispensing to an ultimate user.
---------------------------------------------------------------------------
\9\ https://www.marketwire.com/printer_friendly?id=1529987;
https://business.financialpost.com/2011/06/23/survey-finds-90-of-u-s-companies-hacked-in-past-year/.
\10\ For example, among others, see Wall Street Journal articles
May 19 (U.N. International Atomic Energy Agency), May 27 (Lockheed
Martin), June 2 (Google), June 10 (Citigroup), June 11 (Sony), 2011;
Workers' Compensation California Medical Record Privacy Breach,
August 23, 2011, https://workers-compensation.blogspot.com/2011/08/major-california-medical-record-privacy.html; New York Times article
September 8, 2011 (electronic medical record breaches).
---------------------------------------------------------------------------
Clarifications
DEA wishes to provide the following clarifications.
Third-Party Audits of EPCS Applications
EPCS, as with paper prescriptions, requires the individual
practitioner be responsible for ensuring the prescription conforms to
all legal requirements and the pharmacist, acting under the authority
of the DEA-registered pharmacy, has a corresponding responsibility to
ensure the prescription is valid and meets all legal requirements.
Review of an EPCS application must be thorough in order to provide the
prescriber and pharmacist the level of assurance needed in order to use
the application.
Before any application may be used for electronic prescriptions for
controlled substances, it must be reviewed, tested and determined by a
third party to meet all of the requirements of 21 CFR part 1311. See 21
CFR 1311.300(a). There are two alternative processes for review of EPCS
applications: (1) A third-party audit conducted by a person qualified
to conduct a SysTrust, WebTrust or SAS 70 audit or a Certified
Information System Auditor as stated in 21 CFR 1311.300(b), which
comports with the requirements of paragraphs (c) and (d) of 21 CFR
1300.300 or (2) A certification by a certifying organization whose
certification process has been approved by DEA as stated in 21 CFR
1311.300(e), which certification verifies that the application meets
all of the requirements of 21 CFR part 1311.
21 CFR 1311.300(c) and 21 CFR 1311.300(d) state respectively that
an audit for installed applications and application service providers
must, among other things, determine that the application meets all of
the applicable requirements in Part 1311. This includes all of Part
1311 and references to Parts 1300, 1304 and 1306.
Some individuals may be misinterpreting 21 CFR 1311.300(c) and (d),
which state that audits ``for installed applications must address
processing integrity and determine that the application meets the
requirements of this part,'' and audits ``for application service
providers must address processing integrity and physical security and
determine that the application meets the requirements of this part.''
(emphasis added). To further clarify, the Code of Federal Regulations
is organized by title, chapter, part, subpart, section and paragraph.
Any audit must include all of the applicable requirements for
electronic prescriptions of controlled substances found in 21 CFR part
1311 and not just section 1311.300 of part 1311. Part 1311 also cross-
references Parts 1300, 1304 and 1306 which establish specific
requirements that must be the subject of any audit. Thorough review and
testing of all requirements is both required by the regulations and
necessary to ensure secure and effective electronic prescribing and
dispensing of controlled substances in the interests of public health
and safety.
``Processing Integrity'' must be addressed in audits of EPCS
prescriber and pharmacy applications.
EPCS applications must address security to prevent insider threats
and outsider attacks on any system. Careful review by an independent,
qualified third-party of the ``processing integrity'' of any
application is required to determine whether an application or
application service provider has adequate protection against the range
of potential security threats.
Person qualified to conduct a third-party audit.
DEA notes that 21 CFR 1311.300(b)(1) and (2) require that a third-
party audit be conducted by a person qualified to conduct a SysTrust,
WebTrust or SAS 70 audit or by a Certified Information System Auditor.
The regulations do not require one of these types of audits, but rather
that the person conducting the audit must have specified
qualifications. As provided in 21 CFR 1311.300(c) and (d), any audit
must address processing
[[Page 64816]]
integrity and determine that the application meets the requirements of
DEA's regulations. DEA is reviewing the fact that the American
Institute of Certified Public Accountants has replaced SAS 70 audits
referenced in 21 CFR 1311.300(b)(1) and will necessarily address this
issue in the final rule on EPCS.
Recommendation
Where questions arise in reviewing a particular EPCS prescriber or
pharmacy application, DEA recommends that federal guidelines as set
forth by the National Institute of Standards and Technology (NIST),
specifically NIST Special Publication 800-53A, be consulted. Other NIST
standards and publications are incorporated by reference in the Interim
Final Rule and must be complied with as stated in the Interim Final
Rule.
Some of the questions surrounding interpretation of DEA's EPCS
regulations as applied to specific applications are addressed by
federal guidelines articulated by the National Institute of Standards
and Technology in NIST Special Publication (SP) 800-53A, as revised.
Federal computer systems must comply with federal guidelines as
outlined in NIST SP 800-53A.\11\ As NIST SP 800-53A states, the
publication may be used by nongovernmental organizations on a voluntary
basis. Although the Interim Final Rule does not require compliance with
NIST SP 800-53A, DEA believes this publication provides useful guidance
and that it is advisable for private sector entities to consult the
publication when reviewing security requirements for EPCS applications.
In addition, EPCS will be used on federal systems in the military, the
Department of Veterans Affairs and elsewhere where such systems must
comply with federal guidelines.
---------------------------------------------------------------------------
\11\ https://csrc.nist.gov/publications/nistpubs/800-53A-rev1/sp800-53A-rev1-final.pdf. Note that the latest version of SP800-53A
should be consulted as it is regularly updated to meet technology
developments.
---------------------------------------------------------------------------
DEA notes that the Notice of Proposed Rulemaking (NPRM) in June 27,
2008 discussed NIST SP 800-53A and whether or not it should be the
basis for security requirements. 73 FR 36746-47 (June 27, 2008). DEA
did not require application of NIST SP 800-53A in the Interim Final
Rule due to the perceived need for flexibility and because security
would be ensured by review of ``processing integrity.'' In light of
developments since that time, DEA will be revisiting this issue as it
is clear that a mechanism must be established in the EPCS regulations
to keep EPCS applications current with technology, particularly
security requirements.
Update
All certifying organizations with a certification process approved
by DEA pursuant to 21 CFR 1311.300(e) are posted on DEA's Web site once
approved.
As noted above, the Interim Final Rule provides that, as an
alternative to the audit requirements of 21 CFR 1311(b) through (d), an
electronic prescription or pharmacy application may be verified and
certified as meeting the requirements of 21 CFR Part 1311 by a
certifying organization whose certification process has been approved
by DEA. The preamble to the Interim Final Rule further indicated that,
once a qualified certifying organization's certification process has
been approved by DEA in accordance with 21 CFR 1311.300(e), such
information will be posted on DEA's Web site. 75 FR 16243, March 31,
2010. On September 22, 2011, DEA approved the certification process
developed by InfoGard Laboratories, Inc. and relevant information has
been posted on DEA's Web site at https://www.DEAdiversion.usdoj.gov
under electronic prescriptions.
Dated: October 7, 2011.
Joseph T. Rannazzisi,
Deputy Assistant Administrator, Office of Diversion Control.
[FR Doc. 2011-26738 Filed 10-18-11; 8:45 am]
BILLING CODE 4410-09-P