Compliance Calendar

Content last updated April 4, 2011

This calendar highlights some of the important reporting deadlines for higher education. It is not meant to be a comprehensive compliance calendar.

January February March April May June
July August September October November December

 

Note: All links go to external websites.

January

Regulation

Description Deadline

North Carolina Employment Security Law

GS_96-9.2

Under the Unemployment Insurance Bill, UNCW is required to make regular payments for unemployment insurance to the NC Employment Security Commission.

1/1

The Integrated Postsecondary Education Data System (IPEDS)

20 U.S.C. Sec. 1094(a)(17)

34 CFR Sec. 100.6

29 CFR Sections 1602.48-50

 

IPEDS is the core postsecondary education data collection program for the National Center for Education Statistics. Data is collected from all primary providers of postsecondary education in the country in areas including enrollments, program completions, graduation rates, faculty, staff, finance, institutional prices, and student financial aid. The January report lists staff numbers by classification.

1/24

North Carolina Department of Administration

NCGS 143-48

The Historically Underutilized Businesses (HUB) Report must be submitted quarterly within 30 days of the end of the quarter.

1/30

Office of Management and Budget Federal Financial Report

SF-425

Federal award recipients must file form SF-425 quarterly to report the financial and cash status of federal awards.

1/30

Higher Education Act of 1965 and Higher Education Amendment of 1998

20 U.S.C. Sec. 1011f

Gifts or contracts from the same foreign source that have a combined value of $250,000 or more for a calendar year must be reported by January 31 or July 31 (whichever is sooner) after the date of receipt, date of the contract, or date of ownership or control 1/31

Internal Revenue Code

26 U.S.C. Sec 6041

26 U.S.C. Sec 6050N

Annual reporting is required for payments:

  • Of $600 or more made for non-payroll purposes
  • Of $10 or more made for royalties
  • Made to attorneys not performing services under a contract with the university

Reporting is done on Form 1099-MISC. Deadline for reporting payments to recipients is 1/31. Deadline for reporting to the IRS is 2/28.

1/31

Internal Revenue Code

26 CFR Sec. 31.6051-1

Wage and tax statements are provided to employees on Form W-2. Deadline for reporting to employees is 1/31. Deadline for reporting to the IRS is 2/28.

1/31

Internal Revenue Code

26 CFR Sec. 1.6050S-3

Lenders, including most colleges that participate in the Perkins Loan Program or operate institutional loan programs, must report student loan interest payments. The deadline for reporting to payors is 1/31. The deadline for reporting to the IRS is 2/28 for paper filers and 3/31 for electronic filers.

1/31

Internal Revenue Code

26 U.S.C. Sec. 6050S

26 CFR 1.6050S

26 CFR 1.6050s-4T

Tuition payment information is reported to students on Form 1098-T. The deadline for reporting to students is 1/31. The deadline for reporting to the IRS is 2/28 for paper filers and 3/31 for electronic filers. 1/31

Public Health Services Policy on Humane Care and Use of Laboratory Animals

9 CFR Sec. 2.36

Each facility that uses or intends to use live animals in research, tests, experiments, or for teaching must submit an annual report regarding the appropriate use and care for the animals.

1/31
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February

Regulation

Description Deadline

Occupational Safety and Health Act of 1970 (OSHA)

29 CFR 1910.32

 

Employers with 11 or more employees must post, from February 1 to April 30, a summary of the total number of job-related injuries and illnesses that occurred in the prior calendar year.  UNCW is required to post the annual totals of the information contained on the right-hand portion of OSHA Form 300, "Log and Summary of Occupational Injuries and Illnesses."  The form is to be displayed wherever notices to employees are usually posted.

2/1

Internal Revenue Code

Any organization which withholds federal income tax (including backup withholding) from nonpayroll payments must file Form 945, Annual Return of Withheld Federal Income Tax.

2/11

Internal Revenue Code

26 CFR Sec. 31.3402(f)(4)-2

 

A new Form W-4 must be completed by February 15 for any individual that claimed an exemption from tax in the prior year.

2/15

North Carolina Revenue Code

NCGS 105

North Carolina Annual Withholding Reconciliation, Form NC-3 must be completed annually. It serves to balance the tax withheld on W-2 and 1099 statements with the amount required to be withheld. It also serves as a transmittal form for the North Carolina copies of Forms W-2 and 1099.

2/28

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March

Regulation

Description Deadline

Emergency Planning and Community Right-to-Know Act (EPCRA)

42 U.S.C. Sections 11021 and 11022

40 CFR Sections 370.21 and 370.25

An emergency hazardous chemical inventory form must be submitted for any facility which is required to prepare or have available a material safety data sheet for a hazardous chemical.

3/1
North Carolina Office of State Personnel

An annual report on EEO/AA issues must be filed with the Office of State Personnel.

3/1

North Carolina Division of Environment and Natural Resources

Radioactive Waste Disposal Records

Facilities that generate any long-lived radioactive waste or have any radioactive waste in storage awaiting disposal, must complete a Low-level Radioactive Waste Survey and submit it to North Carolina Radiation Protection.

3/1

Public Health Services Policies on Research Misconduct

42 CFR 93

Each institution which receives or applies for a Public Health Services (PHS) research-related grant or cooperative agreement must have an established administrative policy for responding to allegations of research misconduct. Form PHS-6349 is filed annually to document the policy and findings from the past year.

3/1

Internal Revenue Code

26 U.S.C. Sec. 871

26 CFR 1.146-1

Form 1042-S is used to report all non-payroll-related payments made to non-resident aliens and payments to nonresident employees who claim exemptions from federal income taxes due to a tax treaty. Form 1042-S is sent to individuals receiving payments. Forms 1042 and 1042-T are sent to the IRS.

3/15
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April

Regulation

Description Deadline

North Carolina Revenue Code

Nonprofit and Governmental Entity Claim for Refund of State and County Sales and Use Tax is reported on Form E-585.

4/15

The Student Right-to-Know Law - Information on Completion or Graduation Rates

20 U.S.C. Sec. 1092

34 CFR Sections 668.41 and 668.48

This law requires an institution that participates in federal student aid programs to disclose graduation rates for the student body.  The graduation rate survey (GRS) under IPEDS meets the reporting requirement of the Student Right to Know Law.

4/15

The Integrated Postsecondary Education Data System (IPEDS)

20 U.S.C. Sec. 1094(a)(17)

34 CFR Sec. 100.6

29 CFR Sections 1602.48-50

IPEDS is the core postsecondary education data collection program for the National Center for Education Statistics. Data is collected from all primary providers of postsecondary education in the country in areas including enrollments, program completions, graduation rates, faculty, staff, finance, institutional prices, and student financial aid. The April reports include financial aid data, financial expenditures, and fall enrollment information.

4/18

North Carolina Department of Administration

Historically Underutilized Businesses Report

NCGS 143-48

The Historically Underutilized Businesses (HUB) Report must be submitted quarterly within 30 days of the end of the quarter.

4/30

Office of Management and Budget Federal Financial Report

SF-425

Federal award recipients must file form SF-425 quarterly to report the financial and cash status of federal awards.

4/30

Teacher Education Program Reporting Requirements (Title II)

20 U.S.C. Sec. 1022d

Universities must report annually to their state government and the public the pass rate on state teacher certification examinations taken by their graduates.

4/30
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May
 

There are no reporting deadlines listed for May at this time.

 
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June
 

There are no reporting deadlines listed for June at this time.

 
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July

Regulation

Description Deadline

Toxic Substances Control Act

15 U.S.C. Sec. 2607;40 CFR 761.180

A written annual document log of the disposition of polychlorinated biphenyls (PCBs) and PCB items must be kept. A written annual report summarizing the records and annual document log must be submitted by July 15th for the previous calendar year.

7/15

North Carolina Department of Administration

Historically Underutilized Businesses Report

NCGS 143-48

The Historically Underutilized Businesses (HUB) Report must be submitted quarterly within 30 days of the end of the quarter.

7/30

Office of Management and Budget Federal Financial Report

SF-425

Federal award recipients must file form SF-425 quarterly to report the financial and cash status of federal awards.

7/30

Exchange Visitor Program

22 CFR Sec. 62.15

All J-1 program sponsors must submit an annual report generated from SEVIS along with a narrative of the year including an evaluation of program effectiveness, reciprocity, cross-cultural activities and new directions for the coming year.

7/31

Higher Education Act of 1965 and Higher Education Amendment of 1998

20 U.S.C. Sec. 1011f

Gifts or contracts from the same foreign source that have a combined value of $250,000 or more for a calendar year must be reported by January 31 or July 31 (whichever is sooner) after the date of receipt, date of the contract, or date of ownership or control.

7/31
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August

Regulation

Description Deadline

North Carolina Higher Education Data Collection (NCHED)

Each institution must annually submit information to this database.

8/15
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September

Regulation

Description Deadline

The Family Educational Rights and Privacy Act of 1974 (FERPA)

20 U.S.C. Sec. 1232g(e)

34 CFR Sec. 99.7

Each institution must annually notify students of their rights under FERPA. Students must be told what information will appear in the university's directory so that the student can place a hold on the release of the information.

9/1
Department of Education Fiscal Operations Report and Application to Participate (FISAP)

Institutions with a Program Participation Agreement (PPA) under Title IV are required to complete an annual FISAP to the Department of Education.

9/30

Higher Education Opportunity Act

20 U.S.C. Sec. 1092(a)(1)

A Notice of Availability of Institutional and Financial Aid Information must be created annually and distributed to each enrolled student. The 9/30 deadline is for internal purposes only.

9/30

The Drug-Free Schools and Communities Act Amendments of 1989

20 U.S.C. Sec. 1011i

34 CFR Sect. 86.100

The institution's standards of conduct with respect to illegal drugs and alcohol, a description of legal sanctions and health risks, as well as availability of drug and alcohol counseling must be distributed annually to students and employees. The 9/30 deadline is for internal purposes only.

9/30

North Carolina Division of Environment and Natural Resources

Hazardous Waste Minimization Report

NCGS 130A - 294(k)

Hazardous waste generators and hazardous waste treatment facilities must submit a written description of programs to minimize or reduce the volume and quantity or toxicity of hazardous waste at the time when fees are due.

9/30

The Veterans' Readjustment Benefit Act

38 U.S.C. Sec. 4212

41 CFR Sec. 61-250.10

Federal contractors and subcontractors must file the Federal Contractor Veteran's Employment Report annually for the prior calendar year.

9/30
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October

Regulation

Description Deadline

Campus Security Act of 1990

20 U.S.C. Sections 1092(a)(1)(O) and 1092(f)(5) and 34 CFR Sections 668.46and 668.41

The Campus Security Act requires colleges to report campus crime statistics and security measures to all students and employees by October 1 of each year. The annual security report must also be submitted to the Secretary of Education by October 15th each year.

10/1

Campus Sex Crimes Prevention Act

Pub. L. No. 106-386

20 U.S.C. Sec. 1092(f)(1)(I)

The Campus Sex Crimes Prevention Act requires sex offenders to provide notice of enrollment or employment at any institution of higher education in that state where the offender resides, as well as notice of each change of enrollment or employment status at the school. By October 1st, the school must issue a statement  advising the campus community as to where information concerning registered sex offenders can be obtained.

10/1

Disclosure of Fire Safety Standards and Measures

34 CFR 668.49

By October 1 each year, institutions that maintains any on-campus student housing facility, must distribute an annual fire safety report, or notice of the report, to all enrolled students and current employees.

10/1

Equity in Athletics Disclosure Act of 1994

20 U.S.C. Sec. 1092

34 CFR Sections 668.41 and 47

Each coed institution of higher education that participates in Title IV programs, and has an intercollegiate athletic program, must no later than October 15th of each year, make available on request to enrolled students, prospective students, and the public, the report required to be produced under this law. The school must submit the report to the Secretary of Education by October 30th.

10/30

North Carolina Department of Administration

Historically Underutilized Businesses Report

NCGS 143-48

The Historically Underutilized Businesses (HUB) Report must be submitted quarterly within 30 days of the end of the quarter.

10/30

Office of Management and Budget Federal Financial Report

SF-425

Federal award recipients must file form SF-425 quarterly to report the financial and cash status of federal awards.

10/30
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November

Regulation

Description Deadline

The Integrated Postsecondary Education Data System (IPEDS)

20 U.S.C. Sec. 1094(a)(17)

34 CFR Sec. 100.6

29 CFR Sections 1602.48-50

IPEDS is the core postsecondary education data collection program for the National Center for Education Statistics. Data is collected from all primary providers of postsecondary education in the country in areas including enrollments, program completions, graduation rates, faculty, staff, finance, institutional prices, and student financial aid. The November report lists institutional characteristics, completions, and 12-month enrollment.

11/1

North Carolina Unclaimed Property Act

NCGS 116B

Under this act, an annual form must be completed by every person and organization in the possession of unclaimed property.

11/1

Internal Revenue Code

26 U.S.C. Sec. 6033

Tax exempt organizations are required to file Form 990-T, Exempt Organization Business Income Tax Return, if they have gross income of $1,000 or more from an unrelated trade or business.

11/15

North Carolina Revenue Code

Tax exempt organizations with gross income from an unrelated trade or business are required to file Form CD-404.

11/15
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December

Regulation

Description Deadline

Internal Revenue Code

26 CFR 301.6109

If an organization does not have a record of an individual's correct Taxpayer Identification Number (TIN), then it must solicit the TIN on or before December 31.

12/31

North Carolina Identity Theft Protection Act

NCGS 75-60

The Identify Theft Protection Act of 2005 focuses on protecting financial information and personal information that can be used to gain access to financial information. Entities collecting this information are required to complete an annual identity theft protection report.

12/31

Occupational Safety and Health Act of 1970 (OSHA)

29 U.S.C. Sec. 654

29 CFR 1904.32

By December 31st of each year, employers must review the OSHA 300 "Log and Summary of Occupational Injuries and Illnesses" to verify entries, create an annual summary of injuries and illnesses, and certify the summary. See February for posting information following the log review and certification.

12/31
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