- Ethics and Compliance Office
- Compliance Calendar
The compliance calendar is intended to provide general guidance to departments and divisions on key dates and deadlines for reporting to external agencies. Given the volume of and change in laws, regulations, and rules that impact the university, there may be delays and information not included on this calendar. To submit revisions or additions to this calendar, please contact the ethics and compliance officer at email@example.com.
The university also provides a central location for all disclosures required by the Higher Education Opportunity Act, such as information related to data, procedures, consumer information and other general university-related information.
An institution with a teacher preparation program must report, in sum:
- Whether it satisfied its annual goal for increasing the number of teachers in areas of shortage.
- The steps the institution is taking to improve its performance on these goals.
- Program information, including admissions criteria and information related to supervised clinical experience.
- Pass rates, including the percentage of students who have finished all nonclinical coursework and passed the state teacher licensing exam, the average score for all students who took the state teacher licensing exam, and a comparison between the pass rates of the institution and the state.
- A statement on the program's accreditation approval.
- Whether the program has been designated low-performing by the state.
- A description of the activities undertaken to assist teachers with integrating technology into curricula and instruction.
- A description of the activities undertaken to prepare teachers to teach students with disabilities effectively.
On an annual basis, the institution must report on the quality of teacher preparation and other information using the institutional report card prescribed by the U.S. Department of Education. The report card must also be posted on the institution's website. An institution must submit its report to the state by April 30. The state submits report to the U.S. Department of Education by October 31.
Higher Education Act - 20 U.S.C. §1022
A public university that has established a Bridge Program shall, on or before Sept. 1, publish on its website and make available to the public a report for the previous fiscal year containing all of the following:
- A statement of the objectives of the program at the public university.
- A description of the program.
- The budgetary expenditures for the program that separately states instructional costs, tutoring costs, remedial course costs, tutoring costs, counseling costs, supplemental financial assistance costs, program staff costs, and any other costs the Board of Trustees finds essential to the continuation of the Program. The expenditures shall separately detail costs from appropriations and costs from other funds of the public university.
- The number of applicants for the program.
- The number of applicants accepted to the program.
- The number of students enrolled in the program.
- The progress of the students enrolled in the program.
- First and second-year retention rates for students enrolled in the program.
- Graduation rates for students enrolled in the program.
- The number of full-time and part-time faculty dedicated to the program from the public university.
Bridge Program for Underrepresented Students Act – 110 ILCS 170
Requires the disclosure of the course schedule along with the International Standard Book Number (ISBN) of every required and recommended textbook and supplemental material and retail price information to all prospective and enrolled students.
Higher Education Act - 20 USC §1015(b)
Requires the following annual disclosures, in sum, to enrolled and prospective students:
- Diversity statistics
- Retention rates
- Employment placement data
- Fire safety report
- Transfer of credit policies
Higher Education Act – 20 U.S.C. §1092
Require the following disclosures to enrolled students:
- Policies/sanctions for copyright infringement
- Annual disclosure detailing federal copyright penalties
Higher Education Act – 20 U.S. Code §1092(a)(1)(P)
NIU Board shall submit to Illinois Board of Higher Education no later than Nov. 15 of each year its budget proposals for the operation and capital needs of the institutions under its governance or supervision for the ensuing fiscal year. Each budget proposal shall conform to the procedures developed by the board in the design of an information system for state universities and colleges.
IL Board of Higher Education Act – 110 ILCS 205/8
The fiscal year of NIU shall terminate on the 30th day of June, and all reports of NIU, except catalogs and circulars, shall be addressed to the governor. Annual reports shall contain a full account of the financial and other transactions of NIU at the close of the fiscal year, together with a full statement of the then condition of the endowment fund, and shall be presented to the governor on or before Nov. 15.
Northern Illinois University Law – 110 ILCS 685/30-105
Within 150 days after the conclusion of each fiscal year, NIU must provide, through the Illinois Board of Higher Education, a financial report to the governor and General Assembly documenting the institution's revenues and expenditures of funds for that fiscal year ending June 30 for all funds.
State Finance Act - 30 ILCS 105/13.5(b)
The university must at least annually have an independent auditor (independent certified public accountant or a government auditor) conduct a compliance audit of its administration of that program and an audit of the institution's general purpose financial statements. An audit conducted in accordance with the Office of Management and Budget's Uniform Guidance satisfies this requirement. The audit must cover all Title IV, HEA program transactions. The compliance audit and audited financial statements must be submitted to the secretary no later than six months after the last day of the institution's fiscal year.
Higher Education Act - 34 C.F.R. §668.23
Every February, Athletics must report to the NCAA Academic and Membership Affairs and Department of Research the amount of football ticket sales for the season prior.
NCAA Bylaws – Section 22.214.171.124
This report is presented in accordance with state statute, which authorizes institutions of higher education to grant tuition waivers for the purpose of attaining gender equity in intercollegiate athletics and requires the IBHE to report to the governor and the general assembly on the use of gender equity tuition waivers and the progress made in achieving gender equity in intercollegiate athletics.
Illinois Board of Higher Education Act – 110 ILCS 205/9.24
NCAA required the submission of graduation rates as part of a two-part certification process. Graduation rates are submitted electronically by June 1.
NCAA Bylaws – Section 126.96.36.199
The report confirms sponsorship of each varsity intercollegiate team and also contains race and demographic information. The form may be completed online. The Sport Sponsorship and Demographic Report is due by Aug. 15 each year.
NCAA member institutions are required to submit an annual report that includes data regarding the financial aid packages awarded by the institution to freshmen and incoming transfer student-athletes and to other incoming students. The report is due in the fall and the dates vary.
Requires member institutions to submit financial data detailing operating revenues, expenses and capital related to its intercollegiate athletics program to the NCAA on an annual basis in accordance with the financial reporting policies and procedures.
NCAA Bylaws – Section 188.8.131.52
Each coed institution of higher education that participates in Title IV programs, and has an intercollegiate athletic program, must no later than Oct. 15 of each year, make available on request to enrolled students, prospective students, and the public, the report required to be produced under this law. If the report is available online, the school must also provide notice, either through mail, e-mail, or campus mail, giving the specific web site address where the request can be viewed and including a statement that a paper copy is available upon request. Within 15 days of making the report available to students, prospective students, and the public, (so at the latest Oct. 30th of each year) the school must submit the report to the Secretary of Education online.
Higher Education Act - 20 U.S.C. §1092(g)
The president and athletic director are required to attest to the NCAA that they understand the institutional obligations and personal responsibilities imposed by the NCAA Constitution 2.1 (principle of institutional control and responsibility) and Constitution 2.8 (principle of rules compliance). Additionally, the athletic director will attest that the policies, procedures and practices of the institution, its staff members and representatives of athletics interests are in compliance with the association’s legislation. Both attestations are submitted electronically to the NCAA.
NCAA Bylaws – Section 184.108.40.206
NCAA member institutions are required to conduct a comprehensive self-study and evaluation of their intercollegiate athletics programs at least once every five years, using the Institutional Self-Study Guide (ISSG). The report of the self-study, as well as the supporting documentation, is required to be available for examination upon request by an authorized representative of the NCAA.
Institutions must complete Form 1098-T (qualified tuition payments) and 1098-E (student loan interest payments). The forms must be sent to persons who made qualified tuition or student loan interest payments on or before Jan. 31 of the year following the calendar year in which payments were received or amounts were billed for qualified tuition and related expenses, or in which the student loan interest payments were received. The forms must be filed with the IRS on or before Feb. 28, or March 31 if filed electronically.
Internal Revenue Code - 26 U.S.C. § 6050S
If the institution does not have a record of the individual's correct TIN, then it must solicit the TIN on or before Dec. 31.
Requires the publication of emergency response and evacuation procedures on an annual basis in a manner designed to reach students and staff, and test those emergency response and evacuation procedures on an annual basis. The notice and test need not be done at the same time.
Higher Education Act - 20 U.S.C. §1092(f)(1)(J)
The Campus Security Act requires colleges to report campus crime statistics and security measures to all students and employees by Oct. 1 of each year. The report can be provided through publications, mailings, or electronic media sent directly to individuals. If it is posted to a website, notice must be sent through U.S. mail, campus mail, or directly to the email address of all enrolled students and current employees. The annual security report must also be submitted to the Secretary of Education (over the internet) each year, by Oct. 15 of each year.
Higher Education Act - 20 U.S.C. §1092(f)
Requires a statement advising the campus community where law enforcement agency information provided by a State concerning registered sex offenders may be obtained, such as the law enforcement office of the institution, a local law enforcement agency with jurisdiction for the campus, or a computer network address. Notification may be accomplished by adding the statement to the Annual Security Report required by the Campus Security Act. Suggested deadline of Oct. 1 of each year to coincide with Annual Security Report.
Higher Education Act - 20 U.S.C. §1092(f)(1)(I)
By March 1 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 to the local emergency planning committee, State emergency response commission, and local fire department. Facilities must report the storage, use, and release of certain hazardous chemicals bi-annually.
Emergency Planning and Community Right to Know Act - 42 U.S.C. §11021 - 11022
If required by the Bureau of Labor Statistics for a particular year, employers with 11 or more employees must post, from Feb. 1 to April 30, a summary of the total number of job-related injuries and illnesses that occurred in the prior calendar year (i.e. 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.
Material safety data sheets for hazardous chemicals must be readily accessible in the workspace to individuals who may work with such chemical.
Report containing information about fire safety practices and standards, including statistics of fires. Information is included in the Annual Security and Fire Safety Report under Campus Safety.
Higher Education Act – 20 U.S.C. §1092(i)
Annually, the university must provide a disclosure notice to lessees of property built prior to 1978 that such structures may contain lead based paint and/or lead based paint hazards, regarding the health risks of such hazard, and disclosing any known lead paint or hazard.
Lead Disclosures Act - 42 U.S.C. §4852d
Requires each public institution of higher education to report annually to the Department of Human Rights and the Attorney General on each adjudicated case in which a finding of racial, ethnic or religious intimidation or sexual harassment made in a grievance, affirmative action or other proceeding established by that institution to investigate and determine allegations of racial, ethnic or religious intimidation and sexual harassment.
Illinois Board of Higher Education Act – 110 ILCS 205/9.21(a)(2)
Certain NIU employees and members of the Board of Trustees must annually disclose economic interests to the Illinois Secretary of State's Office and Executive Ethics Commission by May 1 of each year.
Illinois Governmental Ethics Act – 5 ILCS 420/4A
As a higher education institution in Illinois, NIU must provide an annual report with data and information related to the implementation of the Preventing Sexual Violence in Higher Education Act (Act). The report covers data and information concerning the preceding calendar year (Jan. 1 - Dec. 31) related to training and reporting of sexual assault, dating violence, domestic violence and stalking. The report is due to the Illinois Department of Human Rights and the Illinois Attorney General's Office by Nov. 1.
Illinois Board of Higher Education Act – 110 ILCS 205-9.21(b)
Each year, public universities shall include as part of an undergraduate student's tuition bill, other statement of tuition charges, or separate attachment to the bill a statement regarding the average tuition subsidy for the preceding fiscal year. The tuition subsidy amount will be provided by the Illinois Board of Higher Education by March 1 of each year.
Public University Tuition Statement Act – 110 ILCS 63/15
Institutions participating in the U.S. Department of Education's Title IV programs must be financially responsible as determined by the Secretary. As further defined by U.S. Department of Education regulations and published guidance, for events occurring between July 1, 2017 and March 15, 2019 related to:
- An institution's debts, liabilities, and losses
- Lawsuits against institutions
- State licensing or accreditor citations
- An institution's violation of loan agreement requirements
The institution must notify the Department of the event by May 14, 2019. Notifications should be sent to firstname.lastname@example.org. Generally, for triggering events occurring after March 15, 2019, the institution must notify the department within ten (10) days of the occurrence of the event.
NIU must submit to the Board of Higher Education on the amount of tuition that undergraduate, degree-seeking students attending the university paid in the previous academic year, including the following percentages of studens who paid:
- More than 75% of full tuition costs.
- More than 50% but less than 75% of full tuition costs.
- More than 25% but less than 50% of full tuition costs.
- No more than 25% of full tuition costs.
- No tuition costs.
Board of Higher Education Act - 110 ILCS 205/9.29(b)
The institution must annually inform all of its employees who have responsibilities with respect to Federal education loans of the provisions of the institution's Financial Aid Code of Conduct. This annual distribution should include a reminder that funds received from the federal government under Title IV of the Higher Education Act, as amended, are not to be used to influence any branch of government.
Higher Education Act - 20 U.S.C. §1094(a)(25)
The institution must report to the Department of Education all Title VI federal campus-based funds (Perkins, SOEG, Work Study, and Pell Grants) from the previous fiscal year and apply for funds for the next fiscal year. The FISAP can be filed online and must be submitted by September 30 of each year.
Higher Education Act - 20 U.S.C. §1094
NCAA member institutions are required to submit an annual report that includes data regarding the financial aid packages awarded by the institution to freshmen and incoming transfer student-athletes and to other incoming students. The report is due in the fall and the dates vary.
Requires exit counseling to borrowers by institutions to include information on repayment plans, debt management, and forbearance programs, among other specific information. Requires institutions to provide comprehensive information on the terms and conditions of loans and borrowers' responsibilities prior to loan disbursement to a first-time borrower. Information shall be provided in simple and understandable terms and may be provided:
- During an entrance counseling session conducted in person
- On a separate written form provided to the borrower that the borrower signs and returns to the institution of higher education; or
- Online, with the borrower acknowledging receipt of the information.
Institutions of higher education are encouraged to provide entrance counseling through interactive programs that test borrowers' understanding of the terms and conditions of their loans.
Higher Education Act - 20 U.S.C. §1092(b)
Each public university campus that establishes an AIM HIGH Grant Program must annually report to the Illinois Student Assistance Commission (ISAC), on or before a date determined by the commission and the number of undergraduate students enrolled at that campus who are residents of Illinois. Each public university campus must report to ISAC total non-loan financial aid amount given by public university campus to undergraduate students. Additional annual report to include the following:
- The program's impact on tuition revenue and enrollment goals and increase in access and affordability at the public university campus.
- Total funds received by the public university campus under the program.
- Total non-loan financial aid awarded to undergraduate students attending the public university campus.
- Total amount of funds matched by the public university campus.
- Total amount of claimed and unexpended funds retained by the public university campus.
- The percentage of total financial aid distributed under the Program by the public university campus.
The total number of students receiving grants from the public university campus under the Program and those students' grade level, race, gender, income level, family size, Monetary Award Program eligibility, Pell Grant eligibility, and zip code of residence and the amount of each grant award. This information shall include unit record data on those students regarding variables associated with the parameters of the public university's program, including, but not limited to, a student's ACT or SAT college admissions test score, high school or university cumulative grade point average or program of study.
Illinois Higher Education Student Assistance Act: AIM HIGH Grant Pilot Program – 110 ILCS 947/65.100
By July 31 of each year, the chairperson of each governing board shall certify to the Illinois Board of Higher Education the number of hours of training that each member received during the preceding fiscal year. To note, every voting member must complete a minimum of four hours of professional development leadership training covering topics that shall include, but are not limited to, public university and labor law, contract law, ethics, sexual violence on campus, financial oversight and accountability, audits, and fiduciary responsibilities of a member of a governing board within two years after beginning service and within every two years of service thereafter.
Illinois Board of Higher Education Act – 110 ILCS 205/13
The Board of Trustees shall report to the Illinois Board of Higher Education, on or before July 1 of each year, the base salary and benefits of the president of the university and all administrators, faculty members, and instructors employed by the university. For the purposes of this section, “benefits” includes without limitation vacation days, sick days, bonuses, annuities and retirement enhancements.
Northern Illinois University Law - 110 ILCS 685/30-175
The Board shall report to the Illinois Board of Higher Education by September 15 of each year the tuition and fee waivers the university has granted in the previous fiscal year as well as the following information for each tuition and fee waiver program in which the university participates:
- Justification of the need for the program
- The program's intended purposes and goals
- The program's eligibility and selection criteria
- The program's cost
- Any benefits resulting from the program
Northern Illinois University Law - 110 ILCS 685/30-93
By Jan. 31 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.
Used to report miscellaneous income for each person paid during the year:
- At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest
- At least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish, or generally, the cash paid from a notional principal contract to an individual, partnership, or estate
- Any fishing boat proceeds
- Gross proceeds to an attorney.
Due to be mailed to individuals by January 31 and to the IRS by March 15, if filed electronically.
Sets minimum standards for participation, vesting, benefit accrual and funding pension plans. Requires employers to regularly provide participants with information about the plan including information about plan features and funding. Requires accountability of plan fiduciaries and gives participants the right to sue for benefits and breaches of fiduciary duty. The administrator of the university's employee benefit plan must file IRS Form 5500 by the last day of the seventh month after the plan year ends (July 31 for a calendar-year plan).
A W-4 Form filed by an employee expires on February 15 of the year following the year in which the W-4 Form was provided to employer. The employer must now begin withholding for any employee who previously claimed an exemption, but has not given the employer a new Form W-4 for the current year. If the employee does not give the employer a new Form W-4 (see December), withhold tax as if the employee is single, with zero withholding allowances.
Filing and Information Returns 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.)
By July 31 of each year between 2013 and 2019 (for plan years ending on or after 10/1/12 and before 10/1/19), the university must file IRS Form 720 and pay applicable Patient Centered Outcome Research Institute (PCOR) fees for any covered self-insured plans, at the applicable rate ($1 per covered life for 2012, $2 for 2013, adjusted for inflation thereafter).
Requires the annual distribution to 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. Must also include a statement on sanctions the institution will impose for violation of the standards of conduct. The distribution method must be one that ensures that the information will reach every faculty and staff employee and is suggested to occur concurrent with beginning of academic year.
Drug Free Schools and Communities Act - 20 U.S.C. §1011i
By September 30 of each year, the university must file Federal Contractor Veterans Employment Report (VETS-100) reporting the number of disabled veterans, Vietnam veterans and protected veterans employed and hired.
The Veterans' Readjustment Benefits Act - 38 U.S.C. §4212
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. On or before December 1 of each year, every employer should request of each employee a newly completed withholding exemption certificate for the ensuing calendar year.
Each Illinois state agency shall implement strategies and programs in accordance with the African American Employment Plan to increase the number of African Americans employed by that state agency and the number of African Americans employed by that state agency at supervisory, technical, professional, and managerial levels. Each state agency shall report annually to the department and the Department of Human Rights, in a format prescribed by the department, all of the agency's activities in implementing the African American Employment Plan. Includes requirements of what the report should include.
Illinois African American Employment Plan Act - 20 ILCS 30/20
Each Illinois state agency shall implement strategies and programs in accordance with the State Hispanic Employment Plan and the State Asian-American Employment Plan to increase the number of Hispanics employed by the state, the number of Asian-Americans employed by the state, and the number of bilingual persons employed by the state at supervisory, technical, professional, and managerial levels. Each state agency shall report annually to the Department and the Department of Human Rights, in a format prescribed by the Department, all of the agency's activities in implementing the State Hispanic Employment Plan and the State Asian-American Employment Plan.
Civil Administrative Code of Illinois - 20 ILCS 405/405-125
Health Insurance Portability and Accountability Act Regulations – 45 CFR 164.520
The U.S. Department of State requires an annual report of all J-1 exchange visitors (students and others) during July 1 - June 30 of each year. The report is due July 31 each year and includes the number of exchange visitors in each category, challenges and opportunities and goals for the following year.
By Jan. 31 and July 31 of each year, a postsecondary institution must file a disclosure report about ownership or control by, or contracts with or gifts from, foreign sources.
The institution must make the disclosure by January 31 for the prior year July 1 to Dec. 31, and by July 31 for the immediately preceding Jan. 1 to June 30 period.
Higher Education Act - 20 U.S.C. §1011f
Each state university under the jurisdiction of this act shall file with the Business Enterprise Council an annual compliance plan which shall outline the goals of the state agency or state university for contracting with businesses owned by minorities, females, and persons with disabilities for the then current fiscal year, the manner in which the agency intends to reach these goals and a timetable for reaching these goals. The council shall review and approve the plan of each state agency and state university and may reject any plan that does not comply with this act or any rules or regulations promulgated pursuant to this act.
Business Enterprise for Minorities, Women, and Persons with Disabilities Act – 30 ILCS 575/6
Annually the university must prepare the completion or graduation rate of its certificate or degree-seeking, full-time undergraduate students. As a member of an athletic conference, however, the Secretary of Education allows this requirement to be satisfied by the NCAA report to prospective student athletes, their coaches, parents and guidance counselors regarding completion or graduation rates for student athletes. The university must publish this data by July 1, and the spring IPEDS reporting satisfies that deadline.
Student Right to Know Act Regulations - 34 CFR §668.45
Each educational institution shall annually notify students currently in attendance, of their rights under the Family Education Rights and Privacy Act (FERPA). It is suggested that notification of these rights are concurrent with fall registration, as the student needs to be told what information the student has identified as directory information and notified of their opportunity to place a hold on release of directory information.
FERPA Regulations - 34 C.F.R. §99.7
By January 15, must report to the Attorney General an annual report of controlled substances in stock and quarterly reports of acquisition and distribution of controlled substances.
Must provide written notice to students, upon enrollment, that a drug offense conviction while receiving Title IV aid will result in loss of their eligibility to receive any Title IV grant, loan, or work assistance. The notice must include information on how to regain eligibility.
Higher Education Act - 20 U.S.C. §1092(k)
Each public institution of higher education shall provide a copy of the brochure related to meningococcal disease to all students and if the student is under 18 years of age, to the student's parent or guardian.
Illinois Communicable Disease Prevention Act - 410 ILCS 315/1.11
At the beginning of each academic year, NIU shall inform each of its incoming freshmen and transfer students about meningitis and its transmission. Any university facility that delivers health services to university students must offer the meningitis vaccine, subject to availability of the vaccine from the manufacturer.
Northern Illinois University Law - 110 ILCS 685/30-125
All public colleges and universities shall conduct a survey of the services and programs that are provided for veterans, active duty military personnel, and their families, at each of their respective campuses. Each public college and university shall make the survey available on the homepage of all campus Internet links as soon as practical after the completion of the survey.
As soon as possible after the completion of the survey, each public college and university shall provide a copy of its survey to the following:
- Board of Higher Education
- Department of Veterans' Affairs
- President and minority leader of the senate and the speaker and minority leader of the House of Representatives
Illinois Higher Education Veterans Service Act - 110 ILCS 49/15