; or (II) is greater than 1.04, such adjustment shall be considered to be equal to 1.04. (2) Final year adjustment For fiscal year 2027, the Secretary may, in addition to adjustments under paragraph (1), further increase the fee revenues and fees established in subsection (c) if such an adjustment is necessary to provide for not more than 3 months of operating reserves of carryover fees for cosmetic safety activities for the first 3 months of fiscal year 2028. If such an adjustment is necessary, the rationale for the increase shall be contained in the annual Federal Register notice establishing fees for fiscal year 2027. If the Food and Drug Administration has carryover balances for such activities in excess of 3 months of such operating reserves, the adjustment under this paragraph shall not be made. (e) Limitations (1) In general With respect to the amount that is appropriated for a fiscal year for the cosmetics program of the Center for Food Safety and Applied Nutrition of the Food and Drug Administration and related field activities, fees may not be assessed under subsection (a) for the fiscal year unless the amount so appropriated (excluding the amount of fees appropriated for the fiscal year), is equal to or greater than the amount that is appropriated for such program for fiscal year 2019, multiplied by the adjustment factor applicable to the fiscal year involved. If the amount so appropriated prevents the Secretary from assessing fees under subsection (a), the Secretary is not required to carry out any activities described in section 608 during that fiscal year. (2) Authority If the Secretary does not assess fees under subsection (a) during any portion of a fiscal year because of paragraph (1) and if at a later date in such fiscal year the Secretary may assess such fees, the Secretary may assess and collect such fees, without any modification in the rate, for registration under section 605 at any time in such fiscal year. (f) Crediting and availability of fees (1) In general Fees authorized under