Compliance Database

Advancement
Higher Education Act of 1965 and Higher Education Amendments of 1998
20 USC 1011f
By January 31st or July 31st of each year, whichever is sooner depending on the time of the gift, a postsecondary institution must file a disclosure report about ownership or control by, or contracts with or gifts from foreign sources. The institution shall file a disclosure report with the Department of Education for gifts and contracts of $250,000 or more received within a calendar year.

Athletics
NCAA Financial Report
Report must be submitted by January 15th to the NCAA. The report accounts for all revenues provided/raised and expenditures incurred by the ICA for the fiscal year ending June 30.

Controller
Internal Revenue Code: W-2 Forms
26 CFR 31.6051-1
By January 31st of the year succeeding the calendar year in which wages were paid to an employee, the employer must furnish the tax return copy and the employee's copy of Form W-2.

Internal Revenue Code
20 USC 6041; 26 USC 6050N
Annual reporting is required for payments:

• Of $400 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 to recipients is January 31st. Deadline for reporting to the IRS is February 28th.

1098 Forms and 1099 Forms

26 CFR 1.6041-1
By January 31st of each year, shall make an information return for the previous calendar year with respect to payments made of fixed or determinable income in excess of $600.00.

Transmit Federal Tax and FICA Tax (monthly) (Payroll)
941 Reconciliation to Internal Revenue Services (quarterly) (Payroll)
403(b) Universal Availability Notice (Benefits)

Internal Revenue Code
26 CFR 31.6011(a)-4
Any organization which withholds federal income tax (including backup withholding) from nonpayroll payments must file Form 945, Annual Return Withheld Federal Income Tax. Deadline for filing is January 31st of the year following the calendar year being reported on.

Tuition Payment Credit Reporting Requirements
26 USC 6050S; 26 CFR 1.6050S-2
An institution or insurer must furnish a statement to each individual for whom it is required to file a Form 1098-T, on or before January 31st of the year following the calendar year in which payments were received, or amounts were billed, for qualified tuition and related expenses, or reimbursements, refunds, or reductions of such amounts were made.

Continuing Disclosure Obligation
Securities and Exchange Commission Rule 15c2-12
By the end of January each year, the audited financial statement for the preceding fiscal year along with specific financial and statistical data agreed to in each bond issue must be provided to the MSRB (Municipal Securities Rulemaking Board).

Financial Aid
Student Loan Interest Reporting
26 USC 6050S; 26 CFR 1.6050S-3; and 26 CFR 1.6050S-4 (see 67 FR 20901 final and temporary regulations)
Under IRC 6050S lenders, including most colleges and universities that participate in the Perkins Loan Program or operate institutional loan programs, must report student loan interest payments to the IRS. This is done by filing Form 1098-E, which must be filed with the IRS on or before February 28th, or March 31st if filed electronically. The required statement to all persons who made student loan interest payments must be sent to the payor on or before January 31st of the year following the calendar year in which the interest payments were received. The statement may simply be a copy of Form 1098-E.

Human Resources
Job Openings and Labor Turnover Report (Monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning the Total Employment for the month; Number of Job Openings on the last business day of the month; Hires and Recalls for the entire month; Quits, Layoffs and Discharges, and Other Separations.

Current Employment Statistics Report (Monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning Employee Count, Female Employee Count, Faculty Member Count, and coded response to any reason for late changes.

Social Security Number Verification Report
26 USC 6721
To avoid penalty for reporting incorrect SSN on W-2 file/forms of $50/bad SSN, transmit data file, electronically, to the Social Security Administration (SSA). Report all employees hired in the quarter ending 12/31/YYYY listing name (as it appears in HR System), SSN, gender, and date of birth. After information is queried against SSA's database, mismatches are sent back for resolution.

Controller
Tuition Payment Credit Reporting Requirements
26 USC 6050S; 26 CFR 1.6050S-2
Form 1098-T must be filed with the IRS by February 28th (or March 31st, if filed electronically) of the year following the calendar year during which payments were received. The proposed regulations requiring filing Forms 1098-T on magnetic media impose no additional reporting or record keeping and only prescribe the method of filing information returns that are already required to be filed.

Return of Information as to Payments to Employees
26 CFR 1.6041-2
Employers must file Form W-2 for wages paid to each employee from whom income, social security or Medicare taxes were withheld or income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4. Anyone required to file Form W-2 must file Form W-3 to transmit Copy A of Form W-2. The employer must file these forms with the IRS before February 28th, or March 31st if filed electronically. Copies B, C and 2 are due to the employee by February 1st.

Internal Revenue Code
W-2 Forms
26 CFR 31.6051-1
Must file by March 31st if filing electronically

1098 Forms and 1099 Forms
FR 1.6041-1
Must file by March 31st if filing electronically

Federal Tax and FICA Tax
monthly

Environmental Health and Occupational Safety
Emergency Planning and Community Right-to-Know Act (EPCRA)
42 USC 11021 and 11022; 40 CFR 370.21 and 370.25
By March 1st of each year, the owner or operator of any facility which is required to have available a material safety data sheet for a hazardous chemical under OSHA shall prepare and submit an emergency and hazardous chemical inventory format the appropriate local emergency planning committee; the state emergency response commission; and the fire department with jurisdiction over the facility.

Financial Aid
Student Loan Interest Reporting
26 USC 6050S; 26 CFR 4.6050S-3 and 26 CFR 4.6050S-4 (see 67 FR 20901 final and temporary regulations)
Under IRC 6050S lenders, including most colleges and universities that participate in the Perkins Loan Program or operate institutional loan programs, must report student loan interest payments to the IRS. This is done by filing Form 1098-E, which must be filed with the IRS on or before March 1st or March 31st if filed electronically. The required statement to all persons who made student loan interest payments must be sent to the payor on or before January 31st of the year following the calendar year in which the interest payments were received. The statement may simply be a copy of Form 1098-E.

Human Resources
Job Openings and Labor Turnover (JOLT) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning Total Employment for the month; Number of Job Openings on the last business day of the month; Hires and Recalls for the entire month; Quits, Layoffs and Discharges, and other Separations.

Current Employment Statistics (CES) report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning Employee Count, Female Employee Count, Faculty Member Count, and coded response to any reason for large changes.

New Hire Report (monthly)
Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996, 42 USC 653A
Requires employers to report newly hired and re-hired employees in Georgia within 20 days of their start date. Reported are SSN, Name, Address, Department, Department Address, FED EIN, STATE EIN, HIRE REHIRE Date, and Birthdates for New hires for the month reported.

Form 1042/1042-S Filing and Information Returns
26 USC 871; 26 CFR 1.1461-1
Form 1042-S is used to report all non-employee payments to non-resident aliens and payments to nonresident employees who claim exemptions from federal income taxes due to a tax treaty. (The taxable portion of payments to nonresident employees are reported on IRS Form W-2 in January.)

The institution must file Form 1042, and copies of all Forms 1042-S with the IRS by March 15th of the calendar year following the year in which the income was paid. In addition, Form 1042-S must be sent to each recipient of an amount subject to reporting by March 15th of the calendar year following the year in which the income was paid.

Communications and Technologies
FCC
47 USC 255; 47 CFR 6.18(b); 47 CFR 7.18(b); and 47 CFR 14.3
By April 1 each year, certification must be submitted to the FCC indicating that the department has met the record keeping requirements of 47 CFR 14.31, provided contact information for the person(s) authorized to resolve accessibility concerns and contact information for the agent designated for service of informal and formal complaints.

Human Resources
Social Security Number Verification Report
26 USC 6721
To avoid penalty for reporting incorrect SSN on W-2 file/forms of $50/bad SSN, transmit data file, electronically, to the Social Security Administration (SSA). Report all employees hired in the quarter ending 03/31/YYYY listing name (as it appears in HR System), SSN, gender and date of birth. After information is queried against SSA's database, mismatches are sent back to us for resolution.

Job Openings and Labor Turnover (JOLT) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning the Total Employment for the month; Number of Job Openings on the last business day of the month; Hires and Recalls for the entire month; Quits, Layoffs and Discharges, and other Separations.

Current Employment Statistics (CES) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning Employee Count, Female Employee Count, Faculty Member Count, and coded response to any reason for large changes.

New Hire Report (monthly)
Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996, 42 USC 653A
Requires employers to report newly hired and re-hired employees in Georgia within 20 days of their start date. Reported are SSN, Name, Address, Department, Department Address, FED EIN, STATE EIN, Hire ReHire Date, and Birthdates for New hires for the month reported.

Provost
Teacher Education Program Reporting Requirements
20 USC 1027(f)
Universities must report annually to their state government and the public the pass rate on state teacher certification examinations taken by their graduates. The reporting deadline is April 1st.

Controller
Transmit Federal Tax and FICA Tax to Internal Revenue Service (monthly) (Payroll)

Human Resources
Job Openings and Labor Turnover (JOLT) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing info concerning the Total Employment for the month; Number of Job Openings on the last business day of the month; Hires and Recalls for the entire month; Quits, Layoffs and Discharges, and other separations.

Current Employment Statistics (CES) report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning Employee Count, Female Employee Count, Faculty Member Count, and coded response to any reason for large changes.

Health Insurance Portability and Accountability Act of 1996 (HIPAA)
42 USC 300gg and 29 USC 1181et seq
Standard Unique Health Identifier for Health Care Providers - 69 Federal Regulation 3433
Covered entities must use the identifier in connection with standard transactions. The final rule is effective May 23, 2005, except for Section 162.210 governing employer identification numbers. The effective date of this final rule marks the beginning of the implementation period for the NPI, which is distinct from the compliance dates of the NPI. For the compliance date, HHS adopts the requirement that covered entities (except small health plans) must obtain and must use the NPI in standard transactions no later than May 23, 2007. Small health plans must do so no later than May 23, 2008.

Medicare (Benefits)
Match a report that is provided by SSA of employees who may be covering dependents who are on Medicare, usually in May.

Controller
Unrelated Business Income Tax (UBIT) Report (June 30th)

Transmit Federal Tax and FICA Tax to Internal Revenue Service (monthly)

Foreign Bank Accounts and Tax Filings
31 USC 5314(a)
US institutions and citizens that have an ownership interest in foreign bank accounts, or US citizens with signature authority over a foreign bank account have to file from TD F 90.22-1. The latter must report the account on an FBAR even if the foreign financial account is reported on an FBAR filed by the owner of the account (or other person that has a financial interest in the account). This form must be filed by June 30th of the year following any year during which they possessed signature or other authority over, or had a monetary interest in foreign financial accounts whose state that the IRS must have received the form by June 30th, a postmark by June 30th does not count.

Environmental Health & Occupational Safety
Hazardous Materials Transportation Act of 1994
49 USC 5108; 49 CFR 107.608
Each person who transports or causes to be transported hazardous material shall file annually a complete and accurate registration statement on DOT Form F 5800.2 not later than June 30th for each registration year. Each registration year begins on July 1st and ends on June 30th of the following year.

Human Resources
Current Employment Statistics (CES) report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning Employee Count, Female Employee Count, Faculty Member Count, and coded response to any reason for late charges.

Job Openings and Labor Turnover (JOLT) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning the Total Employment for the month; Number of Job Openings on the last business day of the month; Hires and Recalls for the entire month; Quits, Layoffs and Discharges, and other separations.

Grants and Sponsored Projects
IACUC - Institutional Animal Care and Use Committee reporting - annual report due June 1st

Advancement
Higher Education Act of 1965 and Higher Education Amendments of 1998
20 USC 1011f
By January 31st or July 31st of each year, whichever is sooner depending on the time of the gift, a postsecondary institution must file a disclosure report about ownership or control by, or contracts with or gifts from foreign sources. The institution shall file a disclosure report with the Department of Education for gifts and contracts of $250,000 or more received within a calendar year.

Auxiliary Services
Higher Education Opportunity Act of 2008 and ISBN Textbook Provision
P.L. 110-315; 20 USC 1015b
Effective July 1, 2010 (to the maximum extent feasible) each school shall disclose the International Standards Book Number (ISBN) and retail price for required and recommended textbooks and supplemental materials for each course listed on the schedule (posted on the web or print course schedule). If no ISBN is available, the institution may provide the textbook's author, title, publisher, and copyright date. If the disclosure is not practical for a certain text, a designation of *to be determined* can be noted. Written course schedules should indicate where on the university web page this information will be posted. HEOA encourages schools to disseminate information regarding book rentals, used textbooks, buy back programs, and alternative delivery programs or other cost saving strategies. Schools shall make available to the college bookstore, upon request, the most accurate information regarding the course schedule for the next academic period and for each course offered, the information described above, the number of students enrolled in such course, and the maximum enrollment for each class.

Controller
Internal Revenue Service
941 Reconciliation to Internal Revenue Service (quarterly)
Transmit Federal Tax and FICA Tax to Internal Revenue Service (monthly)

Environmental Health & Occupational Safety
Toxic Substances Control Act
15 USC 2607; 40 CFR 761.180
A written annual document log of the disposition of PCBs and PCB items must be prepared for by each facility by July 1st, covering the previous calendar year (January through December). The written annual report, which summarizes the records and annual document log shall be submitted to the EPA Regional Administrator by July 15th of each year.

Human Resources
Social Security Number Verification Report
26 USC 6721
To avoid penalty for reporting incorrect SSN on W-2 file/forms of $50/bad SSN, transmit data file, electronically, to the Social Security Administration (SSA). Report all employees hired in the quarter ending 06/30/YYYY listing name (as it appears in HR System), SSN, gender and date of birth. After information is queried against SSA's database, mismatches are sent back to Georgia College for resolution.

Job Openings and Labor Turnover (JOLT) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning the Total Employment for the month; Number of Job Openings on the last business day of the month; Hires and Recalls for the entire month; Quits; Layoffs and Discharges, and other separations.

Current Employment Statistics (CES) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning Employee Count, Female Employee Count, and coded response to any reason for large changes.

New Hire Report (monthly)
Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996, 42 USC 653A
Requires employers to report newly hired employees within 20 days of their start date. Reported are SSN, Name, Address, Department, Department Address, FED EIN, State EIN, Hire Rehire Date, and Birthdates for new hires for the month reported.

International Education Center
Annual Report for all J-1 Sponsors for the Exchange Visitor Program
22 CFR 62.15
All J-1 sponsors must submit an annual report generated from SEVIS along with a narrative of the year. Sponsors must submit an annual report to the Department of State. The report must be filed on an academic, calendar, or fiscal year, as stipulated on the program's designation or re-designation letter. The annual reporting cycle is also listed on the Program Information screen. The due dates are: Academic year

• Academic Year ends: June 30th - report due to the Department of State July 31st
• Calendar Year ends: December 31st - report due to the Department of State January 31st
• Fiscal Year ends: September 30th - report due to Department of State October 31st

Institutional Research
The Student Right to Know Act: Information on Completion or Graduation Rates
20 USC 1092; 34 CFR 668.41 and 668.45
The disclosure date is July 1st following 150% of the normal time for completion/graduation from its programs. Completion of the Graduation Rate Survey (GRS) (part of IPEDS reporting done in March-April) meets the reporting requirements of the Student Right to Know.

Controller
Internal Revenue Service
Transmit Federal Tax and FICA Tax to Internal Revenue Service (monthly)

Human Resources
Job Openings and Labor Turnover (JOLT) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning the Total Employment for the month; Number of Job Openings on the last business day of the month; Hires and Recalls for the entire month; Quits, Layoffs and Discharges, and other separations.

Current Employment Statistics (CES) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning Employee Count, Female Employoee Count, Faculty Member Count, and coded response to any reason for large changes.

New Hire Report (monthly)
Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996; 42 USC 653A
Requires employers to report newly hired and re-hired employees within 20 days of their start date. Reported are SSN, Name, Address, Department, Department Address, FED EIN, State EIN, Hire and Re-hire date, and birthdates for new hires for the month reported.

Registrar
The Family Educational Rights and Privacy Act of 1974 (FERPA)
20 USC 1232g(e); 34 CFR 99.7 and distribution also referred to in 20 USC 1092(a)
Each educational agency or institution shall annually notify students currently in attendance, of their rights under FERPA. Notification of these rights concurrent with fall registration is suggested, as the student needs to be told what information the student has identified as directory information and notified of his/her opportunity to place a hold on release of directory information.

Controller
Internal Revenue Service
Transmit Federal Tax and FICA Tax to Internal Revenue Service (monthly)

Financial Aid
General Provisions Relating to Student Assistance Programs (Program Participation Agreements): Financial Aid and Institutional Information
20 USC 1092(a) and 1094; 34 CFR 668.42 and 668.43 et. seq.
The institution must publish and make readily available to current and prospective students information on the entire Federal, State, local, private and institutional financial assistance programs available to students who enroll at the institution. Institutional information must also be made available as well. No deadline specifically enumerated, but September 1st is suggested.

Human Resources
The Veterans' Readjustment Benefit Act
41 CFR 61-250.10
By September 30th of each year, federal contractors and subcontractors must file Federal Contractor Veterans' Employment Report (VETS-100). The report is for information required with respect to the prior calendar year.

Job Openings and Labor Turnover (JOLT) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning the Total Employment for the month; Number of Job Openings on the last business day of the month; Hires and Recalls for the entire month; Quits, Layoffs and Discharges, and other separations.

Current Employment Statistics (CES) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning Employee Count, Female Employee Count, Faculty Member Count, and coded response to any reason for large changes.

New Hire Report (monthly)
Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996, 42 USC 653A
Requires employers to report newly hired and re-hired employees within 20 days of their start date. Reported are SSN, Name, Address, Department, Department Address, FED FEIN, State EIN, Hire and Re-Hire Date, and birthdates for new hires for the month reported.

Athletics
Equity in Athletics Disclosure Act of 1994
20 USC 1092(g); 34 CFR 668.41 and 668.47
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. Within 15 days of making the report available to students, prospective students, and the public, )i.e., no later than October 30th of each year) the school must submit the report to the Secretary of Education.

Controller
Internal Revenue Service
Transmit Federal Tax and FICA Tax to Internal Revenue Service (monthly)
941 Reconciliation to Internal Revenue Service (quarterly)

Public Safety
Campus Security Act and Campus Sex Crimes Prevention Act
20 USC 1092(j) Missing Student Notification Policy and Procedures
Any institution participating in a Title IV federal student financial aid program that maintains on campus housing facilities must establish a missing student notification policy and related procedures for those students who live in on campus housing and who have been missing for 24 hours. The policy may be found in the Annual Security and Fire Safety Report.

Disclosure of Fire Safety Standards and Measures (Section 485 of the Higher Education Opportunity Act of 2008)
20 USC 1092(i) Report to the Secretary of Education
The statistics set forth in this act must be reported to the Secretary of Education on an annual basis.

Campus Security Act of 1990
20 USC 1092(a)(1)(O) and 1092 (f)(5) and 34 CFE 668.46 and 668.41
The Campus Security Act requires colleges to report campus crime statistics and security measures to all students and employees by October 1st of each year. The annual security report must also be submitted to the Secretary of Education each year, by October 15th.

Campus Sex Crimes Prevention Act
Pub. L. No. 106-386 and 42 USC 14071(j) and 20 USC 1092(f)(1)(I)
Notification may be accomplished by adding the statement to the Annual Security Report required by the Campus Security Act. Suggested deadline of October 1st of each year to coincide with the Annual Security Report.

The Drug-Free Schools and Communities Act Amendments of 1989
20 USC 1011i and 34 CFR 86.100
Annual distribution to students and employees of the institution's standards of conduct with respect to illegal drugs and alcohol; a description of the applicable legal sanctions and health risks; as well as availability of drug and alcohol counseling available to employees and students. Must also include a statement on sanctions the institution will impose for violation of the standards of conduct. The law does not mandate a particular date for distribution, but suggested distribution is to make this information part of the Annual Security Report distribution which is required by October 1st of each year.

Emergency Response Policies and Procedures as required by HEOA 2008
Pub. L. No. 110-315
Institutions are required to disclose emergency response policies and evacuation procedures. Georgia College Public Safety has included this information in its annual report, due October 1st.

Financial Aid
FISAP reporting (by October 1st of each year)
20 USC 1094; 34 CFR 673.3; 20 USC 1087bb and 34 CFR 674.19 (Federal Perkins Loan); 42 USC 2752 and 34 CFR 675.19 (FWS); 20 USC 1070b-3 and 34 CFR 676.19 (FSEOG)
FISAP represents fiscal operations and request for future funding for Title IV Federal Campus Based Funds (SEOG, Perkins Loans and Workstudy) and Federal Pell Grant Reporting.

Human Resources
Social Security Number Verification Report
26 USC 6721
To avoid penalty for reporting incorrect SSN on W-2 file/forms of $50/bad SSN, transmit data file, electronically, to the Social Security Administration (SSA). Report all employees hired in the quarter ending 09/30/YYYY listing name (as it appears in HR System), SSN, gender and date of birth. After information is queried against SSA's database, mismatches are sent back to us for resolution.

Job Openings and Labor Turnover (JOLT) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning the Total Employment for the month; Number of Job Openings on the last business day of the month; Hires and Recalls for the entire month; Quits, Layoffs and Discharges, and other separations.

Current Employment Statistics (CES) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning Employee Count, Female Employee Count, Faculty Member Count, and coded response to any reason for large changes.

New Hire Report (monthly)
Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996, 42 USC 653A
Requires employers to report newly hired and re-hired employees within 20 days of their start date. Reported are SSN, Name, Address, Department, Department Address, FED EIN, State EIN, Hire Re-Hire Date, and birthdates for new hires for the month reported.

Grants and Sponsored Projects
IACUC/OLAW (Office of Laboratory Animal Welfare) Assurance (report due every 5 years)

Controller
Internal Revenue Service
Filing Form 990
26 USC 6033 and 26 CFR 1.6033-2
Exempt organizations who do not fall under a statutory exception must file an annual return with the Internal Revenue Service. The return must be filed on or before the 15th day of the fifth calendar month following the close of the institution's fiscal year.

Transmit Federal Tax and FICA Tax to Internal Revenue Service (monthly)

U.S. Tax Code: Withholding exemption certificates
26 CFR 31.3402(f)(2)-1(c)(3)
The employer is required to request a withholding exemption certificate from each employee, but if the employee fails to furnish such certificate, the employer shall consider that employee a single person claiming no withholding. Before December 1st of each year, every employer should request of each employee a newly completed withholding exemption certificate for the ensuing calendar year.

Human Resources
Job Openings and Labor Turnover (JOLT) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning the Total Employment for the month; Number of Job Openings on the last business day of the month; Hires and Recalls for the entire month; Quits, Layoffs and Discharges, and other separations.

Current Employment Statistics (CES) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concering Employee Count, Female Employee Count, Faculty Member Count, and coded response to any reason for large changes.

New Hire Report (monthly)
Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996, 42 USC 653A
Requires employers to report newly hired and re-hired employees within 20 days of their start date. Reported are SSN, Name, Address, Department, Department Address, FED EIN, State EIN, Hire Re-Hire Date, and birthdates for new hires for the month reported.

Controller
U.S. Tax Code: Withholding exemption certificates
26 CFR 31.3402(f)(2)-1(c)(3)
The employer is required to request a withholding exemption certificate from each employee, but if the employee fails to furnish such a certificate, the employer shall consider that employee a single person claiming no withholding. Before December 1st of each year, every employer should request of each employee a newly completed withholding exemption certificate for the ensuing calendar year.

Internal Revenue Code: Tuition Payment Credit Reporting Requirements
26 CFR 1.6050S-3 and 26 CFR 301.6109
If the institution does not have a record of the individual's correct TIN, then it must solicit the TIN on or before December 1st.

Human Resources
Job Openings and Labor Turnover (JOLT) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning the Total Employment for the month; Number of Job Openings on the last business day of the month; Hires and Recalls for the entire month; Quits, Layoffs and Discharges, and other separations.

Current Employment Statistics (CES) Report (monthly)
29 USC 2
A monthly report sent to the Department of Labor providing information concerning Employee Count, Female Employee Count, Faculty Member Count, and coded response to any reason for large changes.

New Hire Report (monthly)
Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996, 42 USC 653A
Requires employers to report newly hired and re-hired employees within 20 days of their start date. Reported are SSN, Name, Address, Department, Department Address, FED EIN, State EIN, Hire Re-hire Date, and Birthdates for new hires for the month report.

Grants and Sponsored Projects
Animal Welfare Act
9 CFR 2.36
If live animals are used by the institution in research, tests, experiments for teaching, then the part of the institution responsible for the research must submit an annual report to the AC Regional Director for the state where the institution is located on or before December 1st of each calendar year. The report shall be signed by the CEO or Institutional Official and shall cover the previous fiscal year.