Federally Mandated Reports/Disclosures

The Enterprise Risk Management Committee is responsible for monitoring federally mandated reports/disclosures that are required to be submitted by Missouri State University. Such monitoring includes deadlines for reporting; where the information will be distributed to federal agencies/students/faculty/staff; who is responsible for reporting; and ensuring all reporting/disclosing has been properly completed.

I. Federally Mandated Reporting Documents (Alphabetical Order)

• Animal Welfare Assurance – Office of Laboratory Animal Welfare (OLAW)(Research Administration)
  • Due: Varies
• Annual Report of Research Facility U.S. Department of Agriculture (Research Administration)
  • Due: December
• Annual Report on Possible Research Misconduct U.S. Department of Health and Human Services (Research Administration)
  • Due: April 30
• Centers for Medicare and Medicaid Services (CMS) Medicare Data Match (Human Resources)
  • Due: Varies
• Clery Federal Reporting Act-Annual Security Report (University Safety)
  • Due: Federal - October
    • Student - August
    • Student - January
• Department of the Treasury Alcohol and Tobacco Tax and Trade Bureau - Wine Premises Operation, production operations, processing operations, storage operations (Agriculture - Fruit Experiment Station at Mountain Grove)
• Equity in Athletics Disclosure Act EADA of 1994 (NCAA Gender Equality Survey) (Athletics)
  • Due: January 30
• Exempt Organization Business Income Tax Return (Form 990T) (Financial Services)
  • Due: November
• Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Non-Resident Alien Individual (Form 8233) (Financial Services)
  • Due: Periodic Submission
• Federal Audit (Financial Services)
  • Due: December
  • Signed: December 6, 2021
• Federal Pell Grant Program (Financial Aid)
  • Due: Every 30 days
• Federal-Wide Assurance (FWA) on Human Subjects Protection (Research Administration)
  • Due: Every 3 years (Last submitted: January 2018)
• Foreign Person’s U.S. Source Income Subject to Withholding (Form 1042-S) (Financial Services)
  • Due: March
• Higher Education Act of 1965 - Section 1209, 20 U.S. C. 1145d (Foreign Contracts) (Financial Aid)
  • Due: First - January
    • Second - July
• Institutional Biosafety Committee (IBC) Annual Report (Research Administration)
  • Due: November
• Institutional Review Board Registration (IRB) – US Department of Health & Human Services Research Administration)
  • Due: Every 3 years (Last submitted: January 2020)
• Integrated Postsecondary Education Data System (IPEDS) Surveys (Institutional Research)
  • Due: Group 1 - October
    • Group 2 - January
    • Group 3 - April
• Internal Revenue Service Form 990 Return of Organization Exempt From Income Tax-Foundation (Financial Services)
  • Due:
    • November 15, for the previous June 30 year end
  • Filed:
    • Pending-due May 16, 2022
• Internal Revenue Service Form 990 Return of Organization Exempt From Income Tax-Missouri Development Corp (Financial Services)
  • Due:
    • November 15, for the previous June 30 year end
  • Filed:
    • November 21, 2021
• Internal Revenue Service Form 990T Exempt Organization Business Income Tax Return-Foundation (Financial Services)
  • Due:
    • November 15, for the previous June 30 year end
• Internal Revenue Service Form 990T Exempt Organization Business Income Tax Return-University (Financial Services)
  • Due:
    • November 15, for the previous June 30 year end

• Internal Revenue Service Form 1098-T (Financial Services)
  • Due:
    • IRS: February 28, if filed by paper and April 2, if filed electronically
    • Student: January 31, for the previous calendar year
• Internal Revenue Service Form 1099 Payments to Vendors (Financial Services)
  • Due:
    • IRS: February 28 (March 31, if filed electroically)
    • Vendors: January 31 for previous calendar year
  • Filed:
    • IRS: January 20, 2022
    • Vendor: January 20, 2022
• Internal Revenue Service Form W-2 Wages and Tax Statement to Employees (Financial Services)
  • Due:
    • January 31 for previous calendar year
  • Filed:
    • January 20, 2022

• Internal Revenue Service Form W-2 Wages and Tax Statement to SSA (Financial Services)
  • Due:
    • January 31 for previous calendar year
  • Filed:
    • January 21, 2022

• Missouri Department of Public Safety Division of Alcohol and Tobacco Control - Distilleries and Wineries, Wholesale Distributors (Agriculture - Fruit Experiment Station at Mountain Grove)
  • Due: Monthly
• Office of Laboratory Animal Welfare (OLAW) Annual Report (Research Administration)
  • Due: January
• Report of Foreign Bank and Financial Accounts (Financial Services)
  • Due: Continual basis
• Student Consumer Information
• Title 38, United States Code, Section 4212(d) and Veterans Employment Opportunities Act (VEOA), Public Law 105-339 (Office for Institutional Equity and Compliance)
  • Due: September
• Title II, Sections 207 and 208 of the Higher Education Act of 1998 (Institutional Research)
  • Due: April
• U.S. Department of Agriculture Animal Welfare Act Registration (Research Administration)
  • Due: Every 3 years (Last submitted: May 2018)
• U.S. Nuclear Regulatory Commission (NRC) Materials License (Research Administration)
  • Due: Every 10 years (Next expiration date: November 30, 2026)

II. Major Disclosure with No Federally Mandated Reporting

Reports below included in "Annual Notice"

• Drug Free Schools and Communities Act Annual Notice (Dean of Students)
  • Due: Fall Semester - August
    • Spring Semester - January
    • Summer Semester - June
• Family Educational Rights and Privacy Act (FERPA) (Student Affairs)
  • Due: Fall Semester - August
    • Spring Semester - January
    • Summer Semester - June
• Voter Registration (Dean of Students)
  • Due: Fall Semester - August
    • Spring Semester - January
    • Summer Semester - June