Compliance Regulation Summaries

Academic Accreditation

Compliance Area: Academic Affairs and Institutional Research

Accountable Business Expense Plan

Compliance Area: Tax Matters
  • In order for amounts paid to employees for business expenses to not be reported as income on the employee’s W-2, the amounts must be paid under an accountable plan.
  • See 26 CFR 1.62-2

Age Discrimination in Employment Act of 1967 (ADEA)

Compliance Area: Human Resources and Institutional Equity and Compliance

America Competes Act

Compliance Area: Research Financial Administration
  • The institution is responsible for certifying that a Responsible Conduct of Research (RCR) training plan is in place and verifying that the students and post docs have completed RCR training for research grants funded by NSF funds. This certification must be in place at the time of proposal submission. Training plans do not need to be submitted with the proposal, but are subject to review upon request.
  • http://www.nsf.gov/bfa/dias/policy/rcr.jsp

American Recovery and Reinvestment Act of 2009 (ARRA)

Compliance Area: Research Financial Administration
  • This Act sets forth compliance provisions applicable to entities receiving ARRA monies, including Buy American, Wage Rate Requirements, and Disclosure of Fraud or Misconduct.
  • http://www.ed.gov/recovery

Americans with Disabilities Act (ADA)

Compliance Area:  Human Resources
  • ADA makes it illegal to discriminate against a qualified person with a disability. The law also requires that employers reasonably accommodate the known physical or mental limitations of an otherwise qualified individual with a disability who is an applicant or employee, unless doing so would impose an undue hardship on the operation of the employer’s business.
  • http://www.eeoc.gov/laws/statutes/adaaa_info.cfm

Animal Welfare Act

Compliance Area:  Technology Development and Patents


Asbestos

Compliance Area: Environmental Health & Safety
  • Asbestos is wide spread on campus, including in the Green Center, Meyer Hall, and the Ford Property. Employees should contact Environmental Health & Safety prior to removing or altering any material that could have asbestos.
  • http://www2.epa.gov/asbestos

Automobile Mileage Rates

Compliance Area: Tax Matters
  • The university must adhere to the IRS specified automobile rates.
  • www.irs.gov

Bayh-Dole Act

Compliance Area: Technology Development and Patents
  • As a result of this law, Universities retain ownership to inventions made under federally funded research. In return, universities are expected to file for patent protection and to ensure commercialization upon licensing. The royalties from such ventures are shared with the inventors; a portion is provided to the University and department/college; and the remainder is used to support the technology transfer process.
  • https://s-edison.info.nih.gov/iEdison/

Benefits Plans – IRS Requirements

Compliance Area:Tax Matters
  • The IRS mandates universal availability and written plan rules for 403(b) plans. The Universal Availability rule states that if any employee is permitted to make elective salary deferrals to a 403(b) plan, then all employees (with few exceptions), must be allowed the same opportunity.
  • https://www.irs.gov/retirement-plans

Bond Covenants

Compliance Area: Tax Matters
  • Bond covenants establish the terms and conditions of financing agreements and may include requirements for monitoring bond ratios and debt capacity.
  • http://www.irs.gov/Tax-Exempt-Bonds

Building Codes – Boilers

Compliance Area: Plant Operations
  • The state boiler inspection program implements statutory rules and regulations established to control the design, construction, operation, maintenance and repair of approximately 38,000 boilers and pressure vessels in the state of Colorado.
  • http://www.coworkforce.com/dps/boiler.asp

Building Permits

Compliance Area: Capital Planning and Construction
  • The University is required to comply with building codes promulgated by the State Buildings Programs (SBP). SBP establishes minimum building codes for all construction by state agencies on state-owned or state lease-purchased properties or facilities.
  • https://www.colorado.gov/pacific/osa/bldgcodes

Business Utilization

Compliance Area: Business Operations

Cafeteria Plans

Compliance Area: Human Resources

Campus Sex Crimes Prevention Act

Compliance Area: Crime and Campus Safety

Centers for Disease Control

Compliance Area: Environmental Health & Safety
  • Requires CDC partners with the U.S. National Institute of Health to publish biosafety guidelines for protecting workers and preventing exposures in biological laboratories.
  • http://www.cdc.gov/biosafety/

Central Contractor Registration

Compliance Area: Research Financial Administration
  • The Central Contractor Registration (CCR) system is a highly secure, single repository of vendor data used government wide. Vendor registration provides common data in one central location via a simple web application accessed by a browser.
  • https://www.dol.gov/general/business-ccr

Chemical Facility Anti-Terrorism Standards (CFATS)

Compliance Area: Environmental Health & Safety
  • This rule establishes risk-based performance standards for the security of chemical facilities. It requires covered chemical facilities to prepare Security Vulnerability Assessments, which identify facility security vulnerabilities, and to develop and implement Site Security Plans, which include measures that satisfy the identified risk-based performance standards. (http://www.dhs.gov/chemical-facility-anti-terrorism-standards)
  • http://www.dhs.gov/xlibrary/assets/IP_ChemicalFacilitySecurity.pdf

Children’s Online Privacy Protection Act of 1998 (COPPA)

Compliance Area: Information Technology
  • The Childrens Online Privacy Protection Act (COPPA) gives parents control over what information websites can collect from their kids. COPPA specifies requirements for collection of data for a child under 13 years old.
  • http://www.coppa.org/

City of Golden – Clearing of Snow and Ice

Compliance Area: Plant Operations

City of Golden – Water System Maintenance

Compliance Area: Plant Operations

Civil Rights Act of 1964

Compliance Area: University Administration

Clery Act

Compliance Area: Crime and Campus Safety

College Opportunity Fund

Compliance Area: Student Information and Enrollment

Colorado Building Codes – Construction

Compliance Area: Capital Planning and Construction

Colorado Constitution Day

Compliance Area: Academic Affairs

Colorado department of Public Health and Environment (CDPHE)

Compliance Area: Environmental Health & Safety
  • The Colorado Department of Health is responsible for a variety of areas that potentially affect the health of its people and the quality of its environment. The Department creates and enforces regulations regarding solid and hazardous waste, hazardous materials, health facilities, and laboratories.
  • http://www.cdphe.state.co.us/

Colorado Health Insurance Provider Laws

Compliance Area: Student Health
  • The University has the right to determine what is required for health and safety on a campus and has elected to require institutionally provided health insurance. The Colorado Division of Insurance regulates the insurance industry and assists consumers and other stakeholders with insurance issues.
  • http://www.dora.state.co.us/insurance/

Colorado Health Services Licensing

Compliance Area: Student Health
  • State law specifies the types of health care entities that must be licensed prior to providing services in the State. The Health Facilities and Emergency Medical Services Division inspects health care entities for compliance with regulatory and statutory requirements for state licensure and Medicare/Medicaid certification.
  • http://www.cdphe.state.co.us/hf/

Colorado Higher Education Admissions Requirements (HEAR)

Compliance Area: Admissions (Undergraduate)

Colorado Revised Statutes – Colorado Open Records Act (24-72-201, C.R.S.)

Compliance Area: Legal

Colorado Revised Statutes – Fair Competition with Private Industry (24-113, 23-41-116, C.R.S.)

Compliance Area: Business Operations
  • State law prohibits a state agency from engaging in the manufacturing, processing, sale, offering for sale, rental, leasing, delivery, dispensing, distributing, or advertising of goods or services to the public which are also offered by private enterprise unless specifically authorized by law.
  • https://www.colorado.gov/pacific/sites/default/files/D000798_0.pdf

Colorado Revised Statutes – Fair Housing Statutes (Title 38)

Compliance Area: Student Life

Colorado Revised Statutes – Private Use of State Property/Protection of University Assets (5 C.F.R. 2635.101)

Compliance Area: Business Operations
  • Requires employees to safeguard federal property and use it only for authorized activities. The Board of Trustees is authorized to contract for or impose and collect rents or charges for the use of School buildings and facilities for research, including research conducted by or under the auspices of the Colorado school of mines. Rents or charges must be reasonable, as prescribed. This law is particularly important in the realm of external consulting contracts. Faculty must be aware of the laws and either avoid use or compensate the university for any use of labs/classrooms/research facilities.
  • http://bit.ly/DoDUseofGovtResources

Colorado Revised Statutes – Professional Counseling Confidentiality (Title 12)

Compliance Area: Student Health

Colorado Revised Statutes – State Buildings

Compliance Area: Capital Planning and Construction

Colorado Revised Statutes – State Notification Laws (6-1-716, C.R.S.)

Compliance Area: Human Resources

Colorado Revised Statutes – Student Activity Fees

Compliance Area: Financial Reporting

Colorado Revised Statutes – Student Residency (23-7-101, CRS)

Compliance Area: Student Information and Enrollment

Colorado Revised Statutes – Swimming Pools (Title 25)

Compliance Area: Plant Operations

Colorado Revised Statutes – Security Breach Notification Laws

Compliance Area: Information Technology
  • An Entity that conducts business in CO and that owns or licenses computerized data that includes personal information (PI) about a resident of CO shall, when it becomes aware of a breach of the security of the system, give notice as soon as possible to the affected CO resident.
  • https://www.cde.state.co.us/dataprivacyandsecurity

Comprehensive Environmental Response Compensation and Liability Act of 1980 (CERCLA)

Compliance Area: Environmental Health & Safety
  • The Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), commonly known as Superfund, addresses Federal response to releases or threatened releases of hazardous substances that may endanger public health or the environment.
  • http://www.epa.gov/superfund/policy/cercla.htm

Communications Assistance for Law Enforcement Act (CALEA)

Compliance Area: Crime and Campus Safety

Computer Security Act

Compliance Area: Information Technology

Confidential Information – Guidance on Mitigating Risk Posed by Information Stored on Photocopiers, Fax Machines and Printers

Compliance Area: Business Operations

Consolidated Omnibus Budget Reconciliation Act (COBRA)

Compliance Area: Human Resources

Consumer Credit Protection Act, Title II (CCPA)

Compliance Area: Human Resources
  • The federal wage garnishment law, Consumer Credit Protection Act (CCPA), protects employees from discharge by their employers because their wages have been garnished for any one debt, and limits the amount of an employee’s earnings that may be garnished in any one week.
  • https://www.dol.gov/sites/dolgov/files/WHD/legacy/files/garn01.pdf

Contracts – Revenue

Compliance Area: Business Operations
  • The University has a variety of continuing education contracts. Violation of these contracts could result in potential lawsuits for the University. The terms of these contracts vary and need to be reviewed on an individual basis.
  • Review any specific contracts

Contractor Compliance

Compliance Area: Capital Planning and Construction

Controlled Substances Act of 1970

Compliance Area: Human Resources

Controlling the Assault of Non-Solicited Pornography and Marketing Act of 2003 (CAN-SPAM Act)

Compliance Area: TBD

Cooperative Research and Technology Enhancement Act of 2004 (CREATE Act)

Compliance Area: Technology Development and Patents

Copyright Act of 1976 /Technology Education And Copyright Harmonization Act (TEACH Act) of 2002

Compliance Area: Academic Affairs
  • The University may not engage in the unauthorized reproduction, adaptation, performance, display or distribution of protected works of authorship, including software, books, journals etc.
  • http://www.copyright.gov/title17/
Compliance Area: Academic Affairs
  • The rights of sound recording copyright owners were extended to internet broadcast, and established rates and terms for statutory licenses.
  • http://www.loc.gov/crb/

Credit Card Accountability Responsibility and Disclosure Act of 2009 (Credit CARD Act)

Compliance Area: Student Life
  • Institutions themselves are prohibited from knowingly allowing the offer of gifts, coupons or other property in the marketing of credit cards to students. In addition, colleges and universities are required to “publicly disclose any contract or other agreement made with a card issuer or creditor for the purpose of marketing a credit card.
  • http://bit.ly/CreditCardAct1

Davis Bacon Act

Compliance Area: Capital Planning and Construction
  • The Davis-Bacon and Related Acts, apply to contractors and subcontractors performing on federally funded or assisted contracts in excess of $2,000 for the construction, alteration, or repair (including painting and decorating) of public buildings or public works. Davis-Bacon Act and Related Act contractors and subcontractors must pay their laborers and mechanics employed under the contract no less than the locally prevailing wages and fringe benefits for corresponding work on similar projects in the area.
  • http://www.dol.gov/whd/govcontracts/dbra.htm

Deferred Compensation Plans

Compliance Area: Tax Matters
  • Plans of deferred compensation described in IRC section 457 are available for certain state and local governments and non-governmental entities tax exempt under IRC 501. They can be either eligible plans under IRC 457(b) or ineligible plans under IRC 457(f). Plans eligible under 457(b) allow employees of sponsoring organizations to defer income taxation on retirement savings into future years. Ineligible plans may trigger different tax treatment under IRC 457(f).
  • https://www.irs.gov/retirement-plans/irc-section-457b-eligible-deferred-compensation-plan-written-plan-requirements

Department of Education (DOE) Program Integrity Rules

Compliance Area: Admissions (Undergraduate)

Department of Health and Human Services

Compliance Area: Research Regulatory
  • The University must have a research misconduct policy that complies with the DHHS/PHS Policy applicable to federally-funded research.
  • http://ori.hhs.gov/

Department of Labor Posting Requirements (see citations at right)

Compliance Area: Human Resources

Department of Veteran Affairs Laws

Compliance Area: Student Information and Enrollment
  • The U.S. Department of Veteran Affairs establishes requirements for approved programs of education or training for eligible students. An approved program is a course of study or a program of training that the appropriate state approving agency has determined meets the legal requirements for payment of DVA educational assistance benefits to veterans and other eligible persons. Universities are required to work with the U.S. Department of Veterans Affairs to certify students. Further, VA education benefits may be authorized for veterans and qualified dependents under specific chapters of Title 38, U.S. Code (USC). Each VA education program has distinct eligibility requirements.
  • https://www.benefits.va.gov/gibill/school_training_resources.asp

Digital Millennium Copyright Act

Compliance Area: Information Technology
  • The Digital Millennium Copyright Act amended the United States Copyright Act, Title 17 of the U.S. Code, to provide certain limitations on the liability of online service providers (OSPs) for copyright infringement.
  • http://www.copyright.gov/legislation/dmca.pdf

Donations – Substantiation and Disclosure Provisions

Compliance Area: Tax Matters

Donor Scholarships

Compliance Area: Financial Aid
  • The School of Mines Foundation, an independent tax-exempt entity founded in 1928 and incorporated in 1951, is the official gift-receiving agency for the institution. The Foundation works with the financial aid office to provide designated scholarship funds. The financial aid office is required to meet the requirements in the donor agreement. Federal Work Study Regulations
  • https://www2.ed.gov/programs/fws/index.html

Donor Terms and Conditions

Compliance Area: Financial Reporting

Drug and Alcohol Abuse Prevention Regulations

(Education Department General Administrative Regulations [EDGAR])

Compliance Area: Human Resources
  • This law requires that, as a condition of receiving funds or any other form of financial assistance under any federal program, an institution of higher education must certify that it has adopted and implemented a program to prevent the unlawful possession, use, or distribution of illicit drugs and alcohol by students and employees.
  • http://www.higheredcenter.org/mandates/dfsca

Drug Free Schools and Communities Act of 1989

Compliance Area: Human Resources

Drug Free Workplace Act of 1988 [41 USC §701]

Compliance Area: Human Resources
  • The Drug-Free Workplace Act of 1988 requires some Federal contractors and all Federal grantees to agree that they will provide drug-free workplaces as a precondition of receiving a contract or grant from a Federal agency.
  • http://www.dol.gov/elaws/asp/drugfree/screenr.htm

Education Amendments of 1972, Title IX

Compliance Area: University Administration

Educational Assistance Programs

Compliance Area: Tax Matters

Electronic Communications Privacy Act (ECPA, or “Wire Tap Act”)

Compliance Area: Information Technology

Colorado Department of Public Health and Environment – Elevators & Lifts

Compliance Area: Plant Operations

Emergency Planning and Community Right to Know Act of 1986 (EPCRA)

Compliance Area: Environmental Health & Safety
  • The objective of the Emergency Planning and Community Right-To-Know Act (EPCRA) is to (1) allow state and local planning for chemical emergencies, (2) provide for notification of emergency releases of chemicals, and (3) address communities’ right-to-know about toxic and hazardous chemicals.
  • http://www.epa.gov/agriculture/lcra.html

Employee Polygraph Protection Act of 1988

Compliance Area: Human Resources
  • The Employee Polygraph Protection Act of 1988 (EPPA) generally prevents employers from using lie detector tests, either for pre-employment screening or during the course of employment, with certain exemptions.
  • https://www.dol.gov/agencies/whd/polygraph

Employee Retirement Income Security Act of 1974 (ERISA)

Compliance Area: Human Resources
  • ERISA – does not effect government plans (Government and church plans, both pension and welfare, are exempt from all of ERISA’s requirements, including the reporting and disclosure and federal enforcement provisions.[162] (In addition, government and church pension plans are excused from compliance with the tax law counterparts of ERISA’s minimum standards for pension plan content; they must, however, satisfy pre-ERISA vesting and nondiscrimination rules to be treated as qualified plans.[163]) Unlike the top hat plan exceptions, these exclusions are not conditioned on the plan being unfunded or limited to executives. This is unsurprising, for the absence of need for regulation was not the primary justification for excluding government and church plans from coverage. http://lawreview.wustl.edu/inprint/76-1/761-21.html). Also see text of ERISA law. — Note there is no compliance requirement for Mines
  • http://www.dol.gov/dol/topic/health-plans/erisa.htm

Employee vs. Independent Contractor

Compliance Area: Human Resources

Enhanced Border Security and Visa Entry Reform Act of 2002

Compliance Area: Immigration/Visas

Environmental Protection Agency Laws

Compliance Area: Environmental Health & Safety
  • The EPA has primary responsibility for enforcing many of the environmental statutes and regulations of the United States. As such, the Agency is granted explicit enforcement authority in environmental statutes. The Environmental Protection Agency regulates the disposal of hazardous wastes, including wastes from academic laboratories. Colleges and universities are as much a part of the EPAs regulated community as business, industry and government facilities. Therefore, they must comply with federal and state environmental laws or are subject to enforcement, which may include penalties as prescribed by statute. The following areas have EPA compliance requirements: Hazardous Waste: Includes the generation, transportation, treatment, storage, and disposal of hazardous waste. Nanomaterials: http://www.epa.gov/oppt/nano/ Asbestos: http://www.epa.gov/asbestos/ Chemical Safety: http://www.epa.gov/OEM/content/lawsregs/chemover.htm Radiation: http://www.epa.gov/rpdweb00/
  • http://www.epa.gov/

Equal Employment Opportunity Act

Compliance Area: Human Resources
  • Equal opportunity laws guard against workplace discrimination based on an individual’s race, color, national origin, religion, sex, age, perceived intelligence, or disability. Laws prohibit retaliation for reporting and/or opposing a discriminatory practice.
  • http://www.eeoc.gov/

Equal Pay Act of 1963 (EPA)

Compliance Area: Human Resources

Equipment Safety Including Vehicles – Plant Operations

Compliance Area: Plant Operations

Executive Order 11246/Office of Federal Contract Compliance Programs

Compliance Area: Capital Planning and Construction
  • Executive Order 11246 prohibits federal contractors and federally-assisted construction contractors and subcontractors, who do over $10,000 in Government business in one year from discriminating in employment decisions on the basis of race, color, religion, sex, or national origin. The Executive Order also requires Government contractors to take affirmative action to ensure that equal opportunity is provided in all aspects of their employment.
  • https://www.dol.gov/ofccp/regs/statutes/eo11246.htm

Executive Order 1289 (E-Verify)

Compliance Area: Business Operations
  • For federal contracts of more than $100k and subcontracts greater than $3k, the University must utilize the E-Verify electronic system to confirm the employees working on those contracts/subcontracts are lawfully eligible to work in the U.S.
  • http://www.gpo.gov/fdsys/pkg/FR-2008-11-14/pdf/E8-26904.pdf

Executive Order 13166 – Limited English Proficiency

Compliance Area: TBD
  • Executive Order 13166 requires federal agencies to examine the services they provide, identify any need for services to those with limited English proficiency (LEP), and develop and implement a system to provide those services so LEP persons can have meaningful access to them.
  • http://www.justice.gov/crt/about/cor/Pubs/eolep.php

Executive Order 13513 – Cell Phones in Vehicles

Compliance Area: Plant Operations

Exempt Organization Tax Returns

Compliance Area: Tax Matters

Export Administration Regulations

Compliance Area: Export Controls
  • Regulations govern the lawful export of most commercial items, including when non-U.S. persons or foreign nationals can be granted access to regulated products or technology by a U.S. company or institution of higher education. Under the “deemed export” rule, allowing non-U.S. persons or foreign nationals access to the product or technology may trigger the requirement to apply for a license prior to that access. Export controls are frequently associated with the following areas: Chemical, Biotechnology and Biomedical Engineering; Nuclear Technology; Materials Technology; Sensors and Sensor Technology; Remote Sensing, Imaging and Reconnaissance; Advanced Computer/Microelectronic Technology; Navigation, Avionics and Flight Control; Information Security/Encryption; Robotics; Laser and Directed Energy Systems; Rocket Systems; Propulsion System and Unmanned Air Vehicle Subsystems; Marine Technology; Telecommunications/Networking. Note that there is an exemption for fundamental research that is codified at 15 C.F.R. 734.8.
  • https://www.bis.doc.gov/index.php/regulations/export-administration-regulations-ear

External Consulting Contracts

Compliance Area: Financial Reporting

Fair and Accurate Credit Transactions Act of 2003 (FACTA, Red Flag Rules)

Compliance Area: Financial Reporting
  • FACTA amends the Fair Credit Reporting Act by providing provisions to help reduce identity theft.

Fair Credit Reporting Act

Compliance Area: Financial Reporting
  • The Fair Credit Reporting Act regulates the collection, dissemination, and use of consumer information, including consumer credit information. Along with the Fair Debt Collection Practices Act (FDCPA), it forms the base of consumer credit rights in the United States.
  • http://www.ftc.gov/os/statutes/031224fcra.pdf

Fair Housing Act of 1968

Compliance Area: Student Life

Fair Labor Standards Act (FLSA)

Compliance Area: Human Resources
  • FLSA prescribes standards for the basic employee working conditions including minimum wage and overtime pay. The Act requires employers to pay covered employees who are not otherwise exempt at least the federal minimum wage and overtime pay of one-and-one-half-times the regular rate of pay. FLSA requires employers to prominently post various notices pertaining to specific requirements of the Act in the workplace. The poster that specifically addresses the concerns of young workers is the “Minimum Wage Poster,” which states the allowable work hours and times for employees under the age of 18.
  • https://www.dol.gov/agencies/whd/flsa

Family and Medical Leave Act (FMLA)

Compliance Area: Human Resources
  • FMLA entitles eligible employees of covered employers to take unpaid, job-protected leave for specified family and medical reasons with continuation of group health insurance coverage under the same terms and conditions as if the employee had not taken leave.
  • https://www.dol.gov/agencies/whd/fmla

Family Educational Rights and Privacy Act (FERPA)

Compliance Area: Student Information and Enrollment
  • FERPA protects the privacy of student education records. Generally, schools must have written permission from the student or the parents of a dependent student to release an education record. It also gives students and parents (if authorized by the student) a right to inspect their education records.
  • http://www2.ed.gov/policy/gen/guid/fpco/ferpa/index.html

Federal Acquisition Regulations

Compliance Area: Research Financial Administration
  • The Federal Acquisition Regulation (FAR) is a substantial and complex set of rules governing the federal government’s purchasing process. Its purpose is to ensure purchasing procedures are standard and consistent, and conducted in a fair and impartial manner. Vendors submitting proposals for government contracts with an expected value of over $500K and having more than $10 million in active contracts and grants at the time of proposal submission must report information relating civil, criminal, and administrative proceedings via the Central Contractor Registration (CCR) system.
  • http://www.sba.gov/content/federal-acquisition-regulations-far

Federal and State Payroll Tax Withholding and Reporting

Compliance Area: Tax Matters

Federal Funding Accountability and Transparency Act of 2006 (FFATA)

Compliance Area: Research Financial Administration
  • Prime Contractors awarded a Federal contract or order that is subject to Federal Acquisition Regulation clause 52.204-10 (Reporting Executive Compensation and First-Tier Subcontract Awards) are required to file a FFATA subaward report by the end of the month following the month in which the prime contractor awards any subcontract greater than $25,000.
  • https://www.fsrs.gov/

Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA)

Compliance Area: Plant Operations

Federal Rules of Civil Procedure

Compliance Area: Legal
  • Federal rules govern the retention and protection of electronically stored information. Colleges and universities that do not actively manage their Electronically Stored Information (ESI) may face difficulties in compliance, increased risks of sanctions, and higher litigation costs.
  • http://www.law.cornell.edu/rules/frcp

Federal Sentencing Guidelines for Organizations (FSGO)

Compliance Area: Audit & Compliance
  • Each organization is responsible for the wrongful acts of its employees as long as they employees were acting in their official capacity. The theory is that each organization shares a degree of culpability if an employee acts in an unlawful manner, even if the organization did not know of or approve of their actions. Federal prosecutions of organizations frequently involve individual and organizational defendants.
  • https://www.ussc.gov/guidelines/guidelines-archive/2013-federal-sentencing-guidelines-manual

Fire Codes – City of Golden

Compliance Area: Environmental Health & Safety
  • The Fire Marshal’s Office is responsible for managing the University’s compliance with the State Fire Prevention Code and other applicable fire safety laws and standards; providing fire safety education and training; investigating all fires that occur on University property; and performing plan review and construction inspections. Fire Marshals are delegated fire prevention and investigation authority by the Colorado State Fire Marshal.
  • https://www.cityofgolden.net/media/ContractorsPermitInspectionGuide.pdf

Fly America Act

Compliance Area: Financial Reporting
  • Federal travelers are required by 49 U.S.C. 40118, commonly referred to as the “Fly America Act,” to use United States air carrier service for all air travel and cargo transportation services funded by the United States Government.
  • http://www.gsa.gov/portal/content/103191

Foreign Corrupt Practices Act of 1977

Compliance Area: Government Relations & Lobbying
  • The Foreign Corrupt Practices Act makes it unlawful for certain classes of persons and entities to make payments to foreign government officials to assist in obtaining or retaining business.
  • http://www.justice.gov/criminal/fraud/fcpa/

Fraud Enforcement and Recovery Act of 2009 (FERA)

Compliance Area: Error 2042

Free Application for Federal Student Aid

Compliance Area: Financial Aid
  • The Free Application for Federal Student Aid (FAFSA) is the form the U.S. Department of Education (ED) requires to determine a student’s Expected Family Contribution (EFC). The government conducts a needs analysis based on financial information, such as income, assets, and other family information, which the student will be asked to provide. The University is required to ensure it only gives awards to students that are eligible based on admittance, enrollment, grade level, and need. Awards can only be made after a FAFSA is verified.
  • http://www.fafsa.com/

Freedom of Information Act (FOIA)

Compliance Area: Legal

Genetic Information Nondiscrimination Act (GINA)

Compliance Area: Human Resources
  • GINA provides protection against discrimination based on genetic information in the health insurance and employment areas.
  • http://www.genome.gov/24519851

Gramm-Leach-Bliley Act

Compliance Area: Financial Reporting
  • The Gramm-Leach-Bliley Act requires institutions that offer consumers financial products or services like loans, financial or investment advice, or insurance to explain their information-sharing practices to their customers and to safeguard sensitive data.
  • http://www.fdic.gov/consumers/consumer/alerts/glba.html

Hazardous Materials Transportation Act of 1994

Compliance Area: Environmental Health & Safety
  • The Hazardous Material Transportation Act (HMTA) was published in 1975. Its primary objective is to provide adequate protection against the risks to life and property inherent in the transportation of hazardous material in commerce by improving the regulatory and enforcement authority of the Secretary of Transportation.
  • https://www.osha.gov/SLTC/trucking_industry/transportinghazardousmaterials.html

Health Insurance Portability and Accountability (HIPAA)

Compliance Area: Student Health
  • HIPAA protects all “individually identifiable health information” held or transmitted by a covered entity or its business associate, in any form or media, whether electronic, paper, or oral. Covered entities, such as CSMs health clinics, health plans, and mental health clinics, may not disclose protected health information without written authorization. Non-willful violations of HIPAA may subject the institution to civil financial penalties; willful violations may subject an entity to both civil and criminal penalties.
  • http://www.hhs.gov/ocr/privacy/

Higher Education Act

Compliance Area: University Administration
  • Title 34 establishes general rules that apply to an institution that participates in any student financial assistance program authorized by Title IV of the Higher Education Act of 1965, as amended (Title IV, HEA program). The Higher Ed Act contains reporting requirements for universities. It also addresses campus safety plans and relationships between higher education institutions and student lenders. — Section 488, Missing Student Policy requires any institution participating in a Title IV federal student financial aid program that maintains on campus housing facilities to 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. — Fire safety reporting requirements for institutions with on-campus student housing facilities — The University must post student transfer policies. Publishers must disclose textbook price and revision information to faculty during the marketing process. More Resources:
    – http://www.nacua.org/documents/heoa.pdf
    – http://www2.ed.gov/admins/lead/safety/handbook-2.pdf
    – http://bit.ly/HEOASummary
    – http://www.edfund.org/pdfs/HEOA_Overview.pdf
  • https://www.ecfr.gov/cgi-bin/text-idx?tpl=/ecfrbrowse/Title34/34tab_02.tpl

Higher Education Opportunity Act

Compliance Area: University Administration
  • The Act is an amendment that revamps the Higher Education Act.

Higher Education Reconciliation Act of 2005

Compliance Area: University Administration

Human Subjects Research

Compliance Area: Technology Development and Patents
  • The U.S. Department of Health and Human Services, Office for Human Research Protections, has promulgated regulations to ensure the ethical practice of research involving human subjects. Research sponsored by other federal agencies and private industry may have additional requirements for human subjects research. Human subjects research regulations are complex and if violations occur, institutions may be subject to a range of penalties, including temporary withholding of payment, repayment of funding, or suspension or disbarment, which disqualifies the institution from receiving federally sponsored grants. [45 CFR §46.103 and 21 CFR §56]
  • https://www.hhs.gov/ohrp/regulations-and-policy/regulations/45-cfr-46/index.html

Immigrations and Customs Enforcement (ICE)

Compliance Area: Immigration/Visas
  • U.S. Immigration and Customs Enforcement is the principal investigative arm of the U.S. Department of Homeland Security (DHS) and the second largest investigative agency in the federal government. The School must comply with requests from ICE.
  • http://www.ice.gov/about/overview/

Immigration and Nationality Act

Compliance Area: Immigration/Visas
  • The Immigration and Nationality Act (INA) sets forth the conditions for the temporary and permanent employment of aliens in the United States and includes provisions that address employment eligibility and employment verification. These provisions apply to all employers.
  • http://www.dol.gov/compliance/laws/comp-ina.htm

Immigration Reform and Control Act of 1986

Compliance Area: Human Resources
  • Universities must verify the identity and employment eligibility of all new employees. A provision of the IRCA precludes legalized aliens from eligibility for Federal programs of financial assistance for 5 years.
  • https://secure.ssa.gov/poms.nsf/lnx/0500501440

Import, Export and Transport of Nuclear Equipment and Material

Compliance Area: Export Controls
  • The regulations in 10 CFR 110 apply to all individuals in the United States who export and import nuclear equipment and material under NRC licensing authority. Any nuclear equipment or material must be authorized by an appropriate NRC license.
  • http://www.nrc.gov/about-nrc/ip/export-import.html

Industrial Alcohol User Permits and Special Tax

Compliance Area: Environmental Health & Safety
  • Entities that procure, use, sell, and/or recover denatured distilled spirits for industrial purposes are required to obtain a permit from the Bureau of Alcohol, Tobacco and Firearms (ATF) and pay an occupational tax of $250 per year.
  • www.ttb.gov/industrial/what_to_do.shtml

Insurance policies, Key Man

Compliance Area: Human Resources
  • Where key persons are provided with additional insurance coverage by the University (e.g. life, disability, health care), and such arrangement provides economic benefits to the recipient, the value of those benefits needs to be taken into account for tax purposes and may need to be reported on the W-2.
  • http://www.law.cornell.edu/cfr/text/26/1.61-22

Higher Education Act – Integrated Post-Secondary Education Data System (IPEDS) – Surveys

Compliance Area: University Administration
  • IPEDS is a web-based data collection system that serves as the postsecondary data collection point for the National Center for Educational Statistics (NCES). The University must complete surveys through IPEDS to enable the federal government to analyze and report institutional information to the public. ** Step in HEA
  • http://nces.ed.gov/ipeds/about/

Intellectual Property Laws – Research data

Compliance Area: Technology Development and Patents
  • Intellectual property laws require universities to protect their own intellectual property, including research data and avoid infringement on others intellectual property, including software and media.
  • http://www.uspto.gov/ip/global/index.jsp

Intellectual Property Laws – Software Licensing

Compliance Area: Information Technology
  • The University must comply with intellectual property laws in a variety of manners. They must ensure that all software is properly licensed. They also must assist with third party provider service providers in regards to student downloading of non-purchased property.
  • http://www.uspto.gov/ip/global/index.jsp

Intergovernmental Review of Federal Programs – Coordinated Proposal Review

Compliance Area: Research Regulatory

Internal Audit Standards

Compliance Area: Error 2042
  • Internal audit standards require the chief audit executive to report to a level within the organization that allows the internal audit activity to fulfill its responsibilities. The chief audit executive must confirm to the board, at least annually, the organizational independence of the internal audit activity.
  • http://www.theiia.org/guidance/standards-and-guidance/

International Traffic in Arms Regulations (ITAR)

Compliance Area: Export Controls
  • Governs the export of defense articles and defense services, i.e. those items with a military application. The munitions list includes such items as firearms, ammunition, explosives, and some nanotechnology/new materials and sensors. Certain software is also covered. Defense services cover furnishing controlled technical data to foreign nationals anywhere, even if such technical data may be in the public domain.
  • http://www.pmddtc.state.gov/regulations_laws/itar.html

Investment Laws & Regulations

Compliance Area: Financial Reporting

Leahy-Smith America Invents Act (AIA)

Compliance Area: Technology Development and Patents

Lobbying and Disclosure Act

Compliance Area: Government Relations & Lobbying
  • Under federal law, an individual retained by the University for services that include more than one “lobbying contact” and whose “lobbying activities” for the University constitute twenty percent or more of his or her work time over a six-month period is a “lobbyist.” The University must register its lobbyists as required by the federal Lobbying Disclosure Act of 1995, and all registered lobbyists are required to submit a report every six months containing specific information concerning their lobbying activities, including the issues lobbied upon, officials contacted, time spent, and an estimate of expenses. (http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=104_cong_public_laws&docid=f:publ65.104.pdf)
  • http://lobbyingdisclosure.house.gov

Lobbying Restrictions and Disclosure Requirements

Compliance Area: Tax Matters

Mandatory Reporting of Greenhouse Gases Rule

Compliance Area: Environmental Health & Safety

McKinney-Vento Act

Compliance Area: Financial Aid

Medical Waste Tracking Act

Compliance Area: Student Health
  • The Act established a cradle-to-grave tracking system utilizing a generator initiated tracking form. It requires management standards for segregation, packaging, labeling and marking, and storage of the medical waste. It also established record keeping requirements and penalties that could be imposed for mismanagement.
  • http://www.epa.gov/osw/nonhaz/industrial/medical/tracking.htm

Medicare Secondary Payer Reporting

Compliance Area: Student Health

National Institutes of Health Requirements

Compliance Area: Research Regulatory
  • All investigator financial conflicts must be reported to NIH, whether managed, reduced or eliminated, within 60 days of identification of new interests after initial report or initiation of research.
  • http://grants.nih.gov/grants/guide/

National Labor Relations Act of 1935

Compliance Area: Human Resources
  • Congress enacted the National Labor Relations Act (“NLRA”) in 1935 to protect the rights of employees and employers, to encourage collective bargaining, and to curtail certain private sector labor and management practices, which can harm the general welfare of workers, businesses and the U.S. economy.
  • http://www.nlrb.gov/national-labor-relations-act

National Science Foundation – Data Requirements

Compliance Area: Research Regulatory
  • Proposals submitted or due on or after January 18, 2011, must include a supplementary document of no more than two pages labeled “Data Management Plan”. This supplementary document should describe how the proposal will conform to NSF policy on the dissemination and sharing of research results.
  • http://www.nsf.gov/bfa/dias/policy/dmp.jsp

National Science Foundation (NSF) Requirements

Compliance Area: Research Financial Administration
  • The NSF has several requirements of institutions that receive funding. Major areas include Responsible Conduct of Research, Data Management, Mobile Device Security, Cost Sharing, and Research Performance Progress Reports. For a complete review of requirements, visit the NSF website. Conflict of Interest: Institutions receiving research money from NSF must maintain and enforce a written conflict of interest policy. http://www.nsf.gov/policies/conflicts.jsp Responsible Conduct of Research: Each institution that applies for financial assistance from the Foundation must describe in its grant proposal a plan to provide appropriate training and oversight in the responsible and ethical conduct of research. ‘http://www.nsf.gov/bfa/dias/policy/rcr.jsp Data Management: Proposals must include a supplementary document of no more than two pages labeled “Data Management Plan”. http://www.nsf.gov/bfa/dias/policy/dmp.jsp. Mobile Devices: Devices must comply with the data security requirements in HIPAA, FERPA, the Computer Security Act, and other laws previously mentioned. Cost Sharing: cost sharing must meet the definition of cost sharing as specified in 2 CFR 215 (OMB Circular A-110) and will be auditable. http://www.nsf.gov/bfa/dias/policy/csdocs/principles.pdf
  • http://www.nsf.gov/bfa/dias/policy/

National Student Loan Data System Reporting

Compliance Area: Financial Aid
  • The National Student Loan Data System (NSLDS) is the U.S. Department of Education’s central database for student aid. It receives data from schools, agencies that guaranty loans, the Direct Loan program, and other U.S. Department of Education programs.
  • https://nslds.ed.gov/nslds/nslds_SA/public/SaFaq.do

NCAA Athletic Audit Bylaw 22.2.1.2

Compliance Area: Athletics
  • Rules compliance program must be evaluated by an authority outside the athletics department.
  • See NCAA/Conf Rules

NCAA/Conference Rules

Compliance Area: Athletics

Non-Delinquency on Federal Debt

Compliance Area: Financial Reporting
  • OMB Circular A-129 provides requirements for managing Federal credit programs and for collecting non-tax receivables. It sets principles for designing credit programs, including: the preparation and review of legislation and regulations; budgeting for the costs of credit programs and minimizing unintended costs to the Government; and improving the efficiency and effectiveness of Federal credit programs. It also sets standards for extending credit, managing lenders participating in Government guaranteed loan programs, servicing credit and non-tax receivables, and collecting delinquent debt.
  • https://www.whitehouse.gov/sites/whitehouse.gov/files/omb/circulars/A129/a-129.pdf

Non-Disclosure Agreements

Compliance Area: Research Financial Administration
  • Non-disclosure agreements (NDA), also known as confidentiality agreements, are binding legal contracts that restrict access to proprietary information.
  • See the applicable NDA

Non-qualified Deferred Compensation

Compliance Area: Tax Matters
  • The University’s non-qualified deferred compensation plans must comply with IRC 409A which requires: 1) Established payment times for deferred compensation at the time deferral is made or the right to deferred comp is granted; 2) a written arrangement specifying payment only upon a specified event; 3) employee’s irrevocable written deferral election made not later than the end of the prior year; and 4) no acceleration of payments
  • https://www.law.cornell.edu/uscode/text/26/409A

Non-Resident Alien Taxes, and Filing and Information Return

Compliance Area: Tax Matters
  • Non-employee and employee payments for non-resident aliens who have claimed exemption from federal taxes due to treaties must be filed with the IRS by March 15th. The taxable portion of the payments to non-resident alien employees are reported on a W-2.
  • http://www.irs.gov/Businesses/Taxation-of-Nonresident-Aliens-1

Occupational Health & Safety Act (OSHA)

Compliance Area: Environmental Health & Safety
  • OSHA governs safety in the workplace. It requires that certain precautions be observed and certain actions taken to protect the health and safety of employees on the job. Teachers are considered employees under the act, but students are not covered. Although OSHA regulations were written specifically for private company employees, they provide a good framework for creating a safe working environment free of recognizable hazards. **Note that Mines is not required to abide by OSHA Compressed Gasses: Must be in a safe condition to the extent that can be determined by visual inspection. ‘http://www.osha.gov/SLTC/laboratories/index.html Hazard Communication Standard: Information must be available about the identities and hazards of the chemicals. Http://www.osha.gov/dsg/hazcom/index.html Chemical Safety: A laboratory is required to produce a Chemical Hygiene Plan
  • http://www.osha.gov/

Office of Management and Budget (OMB) Guidance for Grants and Agreements (“Uniform Guidance”)

(Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.)

Compliance Area:  Research Financial Administration
  • OSHA governs safety in the workplace. It requires that certain precautions be observed and certain actions taken to protect the health and safety of employees on the job. Teachers are considered employees under the act, but students are not covered. Although OSHA regulations were written specifically for private company employees, they provide a good framework for creating a safe working environment free of recognizable hazards. **Note that Mines is not required to abide by OSHA Compressed Gasses: Must be in a safe condition to the extent that can be determined by visual inspection. ‘http://www.osha.gov/SLTC/laboratories/index.html Hazard Communication Standard: Information must be available about the identities and hazards of the chemicals. Http://www.osha.gov/dsg/hazcom/index.html Chemical Safety: A laboratory is required to produce a Chemical Hygiene Plan
  • http://www.osha.gov/
  • The Uniform Guidance – a “government-wide framework for grants management” – synthesizes and supersedes guidance from earlier OMB circulars.* The reforms that comprise the Uniform Guidance were adopted to reduce the administrative burden on award recipients & guard against the risk of waste and misuse of Federal funds. 2 CFR Part 200 (2014)
    • The OMB’s Uniform Guidance does the following:
      • Removes previous guidance that is conflicting and establishes standard language;
      • Directs the focus of audits on areas that have been identified as at risk for waste, fraud and abuse;
      • Lays the groundwork for Federal agencies to standardize the processing of data;
      • Clarifies and updates cost reporting guidelines for award recipients.
  • *The Uniform Guidance came from OMB Circulars A–21, A–87, A–110, and A–122 (which have been placed in past OMB guidances); Circulars A–89, A–102, and A–133; and the guidance in Circular A–50 on Single Audit Act follow-up. https://www.whitehouse.gov/omb/grants_docs

Office of Management and Budget (OMB) Circular A-110

Compliance Area: Research Financial Administration
  • Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations addresses critical compliance areas such as reporting, procurement, property management, codes of conduct (including conflicts of interest), audits and cost sharing arrangements.
  • https://www.whitehouse.gov/wp-content/uploads/2017/11/Circular-110.pdf

Office of Management and Budget (OMB) Circular A-133

Compliance Area: Research Financial Administration
  • Circular A-133 sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of non-Federal entities expending Federal awards, including sub-recipient monitoring. Other circulars and laws (A-129 and the Cash Management Act describe requirements for managing cash drawdowns and ensuring non-delinquency. Under A-133, the University must have a formal process that would provide risk assessments on sub-awardees on an on-going basis at the post-subaward stage and provide monitoring activities on the subawardees. It must also document the results of a risk assessment on potential subawardees at the pre-subaward stage.
  • https://www.whitehouse.gov/sites/whitehouse.gov/files/omb/circulars/A133/a133.pdf

Office of Management and Budget (OMB) Circular A-21

Compliance Area: Research Financial Administration
  • A-21, Cost Principles for Educational Institutions, is a voluminous and highly complex directive, Circular A-21 sets forth specific compliance requirements for allowable costs, including guidance on 54 selected cost items (training, travel, rent, salaries, meetings, conferences, entertainment, compensation for personal services, etc.).
  • https://www.whitehouse.gov/sites/whitehouse.gov/files/omb/circulars/A21/a21_2004.pdf

Omnibus Transportation Testing Act – Drug & Alcohol Testing of Transportation Employees

Compliance Area: Human Resources

Patent Accounting

Compliance Area: Technology Development and Patents
  • School policy is written in accordance with Federal and State Laws: Net proceeds from the item of Intellectual Property is calculated by subtracting the costs of obtaining and maintaining a patent that are not reimbursed by the party(s) licensing the technology, if any, and all other expenses of commercial exploitation from the gross proceeds. These expenses shall first be returned to CSM prior to any further distribution of proceeds from the Intellectual Property. Of the first thirty thousand dollars ($30,000) in net proceeds (excluding reimbursement for patent costs), fifteen thousand ($15,000) will be distributed to the Inventor(s) and fifteen thousand ($15,000) to the Office of Research and Technology Transfer for investment in speculative patents. After the initial thirty thousand ($30,000) of net proceeds, any additional revenue will be divided as follows: 35% to the Inventor(s); 35% to the CSM general fund and 30% to either the CSM academic department that is the home department(s) of the Inventor(s) or the research center which funded the research, at the discretion of the Inventor(s).

Pathways Response

Compliance Area: University Administration Institutional Research
  • The University is required to submit a federal compliance report to the Higher Learning Commission each year. The report shall include a record of student complaints, details of transfer policies, compliance with Title IV funding, Student Right to Know program, crime statistics, recruitment practices, and other federal compliance information.
  • http://inside.mines.edu/HLC-Pathways

Patient Protection and Affordable Care Act

Compliance Area: Student Health

PATRIOT Act of 2001

(Uniting and Strengthen-ing America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act)

Compliance Area: Crime and Campus Safety

Payment Card Industry (PCI) Standards

Compliance Area: Information Technology

Title IV Federal Aid – Pell Grants

Compliance Area: Financial Aid
  • The Federal Pell Grant Program provides need-based grants to low-income undergraduate and certain post baccalaureate students to promote access to postsecondary education. Universities are required to properly account for the Pell Grants and provide program refunds in certain instances. (https://studentaid.ed.gov/PORTALSWebApp/students/english/PellGrants.jsp?tab=funding)
  • http://www2.ed.gov/programs/fpg/index.html

Pension Protection Act of 2006

Compliance Area: Financial Reporting
  • This legislation provides authority on several issues regarding employer provided pension plans: 1) Employers can enroll workers in defined contribution plans automatically; 2) Removes the conflict of interest fiduciary liability from giving self-interested investment advice for retirement accounts; 3) Gives workers greater control over how their accounts are invested 4) Extends the 2001 tax act’s contribution limits for IRAs and 401(k)s. 5) Allows automatic contributions to be returned to employees without tax penalties, if employee opts out within 90 days 6) Established safe harbor investments, also known as Qualified Default Investment Alternatives, to protect employers from liability of losses suffered by automatically enrolled employees
  • https://www.dol.gov/agencies/ebsa/laws-and-regulations/laws/pension-protection-act

Permit – City of Golden, Water Tap

Compliance Area: Capital Planning and Construction
  • The City of Golden requires permits for any installation of a water tap. See the permits-fees.

Political Activity Prohibition

Compliance Area: Government Relations & Lobbying

Post 911/GI Bill

Compliance Area: Student Information and Enrollment

Privacy Act of 1974

Compliance Area: Human Resources

Prizes and Awards to Employees

Compliance Area: Tax Matters

Property Transferred to Employee as Compensation

Compliance Area: Tax Matters
  • Where property is transferred to an employee or independent contractor as compensation for services and for an amount less than its fair market value, the difference between the amount paid for the property and the amount of its fair market value at the time of the transfer is compensation and shall be included in the gross income of the employee or independent contractor.
  • https://www.irs.gov/pub/irs-drop/rr-03-98.pdf

Public Health Security and Bioterrorism Preparedness and Response Act of 2002

Compliance Area: Environmental Health & Safety

Quid Pro Quo Rules for Donations

Compliance Area: Tax Matters

Radiation Safety Regulations (10 CFR 20)

Compliance Area: Environmental Health & Safety

Radioactive Material Regulations

Compliance Area: Environmental Health & Safety
  • To ensure the safe use and disposal of radioactive materials, state and federal regulations govern the possession, use, transport, transfer, and disposal of radioactive material. The purpose of these requirements is to ensure the safe use and disposal of radioactive material. http://www.epa.gov/lawsregs/laws/aea.html
  • http://www.nrc.gov/

Reporting Receipt of Cash Greater than $10,000

Compliance Area: Tax Matters
  • Cash of more than $10k, including certain cash equivalents (cashier’s checks, foreign currency) must be reported to the Secretary of the Treasury with in 15 days of receipt using Form 8300.
  • http://www.law.cornell.edu/uscode/text/26/6050I

Reporting Tuition Payment Credit

Compliance Area: Tax Matters
  • The University must file for each student it enrolls and for whom a reportable transaction is made. Also, if it is an insurer, file Form 1098-T for each individual to whom it made reimbursements or refunds of qualified tuition and related expenses.
  • http://www.irs.gov/instructions/i1098et/ar02.html

Residential Lead-Based Paint Hazard Reduction Act of 1992

Compliance Area: Environmental Health & Safety

Resource Conservation and Recovery Act (RCRA) of 1976

Compliance Area: Environmental Health & Safety
  • The Resource Conservation and Recovery Act (RCRA) gives EPA the authority to control hazardous waste from the “cradle-to-grave.” This includes the generation, transportation, treatment, storage, and disposal of hazardous waste.
  • http://www.epa.gov/lawsregs/laws/rcra.html

Restriction of Public Benefits

Compliance Area: Student Information and Enrollment
  • HB 1023 requires state agencies to verify the lawful presence of all applicants for public benefits. It has been determined that certain post secondary education benefits and institutions of higher education are included.
  • Search the online Colorado Revised Statutes for free.

Retention period for employment tax records

Compliance Area: Tax Matters


Retirement Plans

Compliance Area: Tax Matters
  • The University’s retirement plans must conform to 403(b) regulations including provisions pertaining to maximum contributions, withdrawals, direct rollover elections, minimum distributions and discrimination testing to maintain tax favored status.
  • http://www.irs.gov/pub/irs-tege/td9340.pdf

Sales Taxes – Collection and Payment

Compliance Area: Tax Matters
  • Tax-exempt organizations (including governmental entities) that sell tangible personal property (for example, through a secondhand goods retail store, a fundraiser sales event or routine sales of organization-related items) must obtain a sales tax license and collect all applicable state and local sales taxes.
  • http://www.colorado.gov/cs/Satellite/Revenue/REVX/1211274803802

Sales Tax Exempt Purchases

Compliance Area: Tax Matters

Smoking

Compliance Area: University Administration

Solomon Act

Compliance Area: Student Information and Enrollment
  • Allows military organizations access to information ordinarily restricted under FERPA for the purpose of military recruiting. For example, the Solomon Amendment allows Department of Defense entities to physically access institutional facilities to recruit students, and to obtain students’ names, addresses, phone numbers, age, class, and degree program once every term.
  • http://www.law.georgetown.edu/solomon/solomon.html

Student and Exchange Visitor Program

Compliance Area: Immigration/Visas

Student Loan Interest Reporting

Compliance Area: Tax Matters

Student Right to Know

Compliance Area: Student Information and Enrollment
  • The Student Right to Know and Campus Security Act requires that universities throughout the country produce statistics and/or information on the following subjects: 1) retention and graduation rates; 2) financial assistance available to students and requirements and restrictions imposed on Title IV aid; 3) crime statistics on campus; 4) athletic program participation rates and financial support; and 5) other institutional information including: the cost of attendance, accreditation and academic program data, facilities and services available to disabled students, and withdrawal and refund policies.
  • http://nces.ed.gov/Ipeds/glossary/index.asp?id=625

Tax Laws for Exempt Entities

Compliance Area: Tax Matters
  • The University must comply with both the Federal Internal Revenue Code and the Colorado Revised Statutes regarding taxes. The School must limit its activities to the educational purposes for which it was organized and ensure that its assets are dedicated to its stated educational purposes. In particular, efforts should be taken to ensure tax-exempt status is maintained. All reports need to be filed timely and in accordance with IRS procedures.
  • https://www.irs.gov/charities-non-profits/how-to-stay-exempt-1

Tax reporting of personal use of University-owned Autos

Compliance Area: Plant Operations
  • Usage of an employer-provided automobile is a fringe benefit that must be documented and may be included in the gross income and taxable as wages of the employee. ** Taxation of fringe benefits
  • http://www.law.cornell.edu/cfr/text/26/1.61-21

Taxability of Meals and Lodging Furnished to an Employee

Compliance Area: Tax Matters
  • The value of meals and lodging furnished to an employee, spouse or dependents is not includable in the employee’s gross income if the meals are furnished on the employer’s business premises, and in the case of lodging the employee is required to accept the lodging as a condition of employment. Faculty housing is excludable from the employee’s gross income where an adequate rental is charged, which figure is based on a formula set forth in the code
  • http://www.law.cornell.edu/uscode/text/26/119

Taxability of Scholarships and Fellowships

Compliance Area: Financial Aid
  • A scholarship or fellowship is tax free only to the extent that: 1) It does not exceed your expenses; 2) It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and 3) It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. (But for exceptions, see Payment for services,
  • http://www.irs.gov/publications/p970/ch01.html

Telemarketing

Compliance Area: Error 2042

Telephone Operator Consumer Services Improvement Act of 1990 (TOCSIA)

Compliance Area: Information Technology

The Contract Work Hours and Safety Standards Act (CWHSSA)

Compliance Area: Capital Planning and Construction
  • The Contract Work Hours and Safety Standards Act (CWHSSA) applies to federal service contracts and federal and federally assisted construction contracts over $100,000. It requires contractors and subcontractors on covered contracts to pay laborers and mechanics employed in the performance of the contracts one and one-half times their basic rate of pay for all hours worked over 40 in a workweek.
  • https://www.dol.gov/whd/govcontracts/cwhssa.htm

The Veterans’ Readjustment Benefits Act, amended by the Vietnam Era Veterans’ Readjustment Assistance Act of 1974, and the Veterans Employment Opportunities Act of 1998

Compliance Area: Human Resources

Toxic Substances Control Act (TSCA)

Compliance Area: Environmental Health & Safety
  • The Toxic Substances Control Act of 1976 provides EPA with authority to require reporting, record-keeping and testing requirements, and restrictions relating to chemical substances and/or mixtures.
  • http://www.epa.gov/lawsregs/laws/tsca.html

Transfer Policies

Compliance Area: Student Information and Enrollment
  • The Statewide Transfer Policy pertains to the transfer of course credits from one Colorado public higher education institution to another as well as intra-institutional transfer. The policy applies to all Colorado public higher educationundergraduate programs, focusing on student movement from two-year to four-year institutions, four-year to four-year institutions, four-year to two-year institutions, or within four-year institutions.
  • http://highered.colorado.gov/Publications/Policies/Current/i-partl.pdf

Tuition Assistance – Department of Defense

Compliance Area: Student Information and Enrollment
  • The university signed a Memo of Understanding with the Department of Defense that states they will give a “shopping list” for potential students that reports the cost of attendance. The DOD required schools to sign the MOU if they wanted to receive tuition assistance money from veterans.

Tuition/Educational Assistance Program

Compliance Area: Tax Matters

 

U.S. Citizenship and Immigration Services (USCIS) Form I 129 Deemed Export Certification

Compliance Area: Human Resources
  • The U.S. Citizenship and Immigration Services (USCIS) recently issued a new form I-I29 that requires a change in procedures when the University hires a foreign person as faculty and staff. A key change to the form is the inclusion of a Deemed Export Attestation, which requires the petitioner (i.e. the University) to certify whether visa petitions for certain classes of foreign person work visas will require a license or other government authorization for the release of export-controlled technology or technical data to the foreign person in the United States during their employment.
  • https://www.uscis.gov/i-129 

Uniform Prudent Management of Institutional Funds Act of 2006

Compliance Area: University Endowment

Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA)

Compliance Area: Human Resources
  • USERRA establishes the cumulative length of time that an individual may be absent from work for military duty and retain reemployment rights to five years. It provides protection for disabled veterans, requiring employers to make reasonable efforts to accommodate the disability. Service members convalescing from injuries received during service or training may have up to two years from the date of completion of service to return to their jobs or apply for reemployment.
  • http://www.dol.gov/vets/programs/userra

Unrelated Business Income Taxes

Compliance Area: Tax Matters
  • The gross income derived from any unrelated trade or business regularly conducted by the exempt organization, less the deductions directly connected with carrying on the trade or business.
  • http://www.irs.gov/pub/irs-pdf/p598.pdf

W-9 Collection and 1099 Reporting

Compliance Area: Tax Matters
  • The University is required to file form 1099s for vendors, subcontractors, or independent contractors in which it paid over $600 for services or other types of payments. The University may require contractors to fill out form w9 prior to beginning work.
  • www.irs.gov/pub/irs-pdf/i1099msc.pdf

Water Pollution Control Act (Clean Water Act)

Compliance Area: Environmental Health & Safety

Work Study Federal Aid

Compliance Area: Financial Aid
  • A school must make federal work-study (FWS) jobs reasonably available to all eligible students at the school. To the maximum extent practicable, a school must provide FWS jobs that complement and reinforce each recipient’s educational program or career goals. In assigning an FWS job, a school must consider the student’s financial need, the number of hours per week the student can work, the period of employment, the anticipated wage rate, and the amount of other assistance available to the student. While there is no minimum or maximum award, the amount for each student should be determined based on these factors. FWS employment must be governed by employment conditions, including pay, that are appropriate and reasonable according to the type of work performed, the geographic region, the employee’s proficiency, and any applicable federal, state, or local law.

Worker Adjustment and Retraining Notification Act (WARN)

Compliance Area: Human Resources

Workers Compensation

Compliance Area: Human Resources