Posting and Recordkeeping Requirements

Transcription

1 Posting and Recordkeeping Requirements Introduction State and federal laws vary with regard to the requirements for an employer to display informational posters and retain company records. The following tables are designed to acquaint the employer with these requirements and to provide information about posting and recordkeeping functions. The information also outlines many of the employer s responsibilities with regard to recordkeeping and posting requirements and define the procedures for employers covered under particular laws. Additional suggestions are provided for employers who merely wish to establish compliance, although are not mandated to do so under any federal regulation. This chapter reviews federal policy concerning the retention of employment records as enforced under a variety of federal acts and state requirements for handling employment records. Each state s labor and employment laws have their own recordkeeping requirements, sometimes requiring retention for lengthy periods of time. The individual laws themselves should be consulted to ensure company compliance.

2 Federal Recordkeeping Table of Applicable Federal Laws Age Discrimination in Employment Act (ADEA) Americans with Disabilities Act (ADA) Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) Employee Polygraph Protection Act (EPPA) Employee Retirement Income Security Act of 1974 (ERISA) Employment Tax Laws Federal Insurance Contribution Act (FICA) Employment Tax Laws Federal Unemployment Tax Act (FUTA) Equal Pay Act (EPA) Fair Credit Reporting Act (FCRA) Fair Labor Standards Act (FLSA) Family and Medical Leave Act of 1993 (FMLA) Health Insurance Portability and Accountability Act (HIPAA) Immigration Reform and Control Act (IRCA) Mental Health Parity Act (MHPA) Newborns and Mothers Health Protection Act (NMHPA) Occupational Safety and Health Act (OSHA) Title VII Civil Rights Act of 1964 Vietnam Era Veterans Readjustment Assistance Act (VEVRAA) Women s Health and Cancer Rights Act (WHCRA)

3 Age Discrimination in Employment Act (ADEA) Payroll Records Personnel Records Employee Benefits The employee s name, address, date of birth, occupation, rate of pay, and compensation earned per week Records used in hiring (for example, applications, résumés, responses to job ads, etc.), records pertaining to employment decisions (for example, termination, demotion, promotion, transfer, layoff, recall, selection for training, etc.), results from employment tests, job advertisements, training records, and physical exams in connection with any personnel action Benefit plans, written seniority systems, and written merit plan (if such a plan or system is not in writing, then a summary memorandum is to be kept) 3 years 1 year from the date of the personnel action Note: If enforcement action is brought against an employer, records must be kept until the final disposition of action 1 year after the ermination of the plan or system

4 Americans with Disabilities Act (ADA) Personnel Records (I) Personnel Records (II) Apprenticeship Programs (I) Apprenticeship Programs (II) General personnel records including application forms, promotion, involuntary termination, transfers, discharges, tests, training, rates of pay, requests for reasonable accommodations, etc. All personnel records relating to a charge filed with the EEOC, including records related to similarly situated employees A chronological list of the names, addresses, sex, race of all applicants, and date of application All records made solely for completion of EEO-2 report 1 year from the date of the personnel action or the date personnel action is actually taken whichever is later Until disposition of the charge or action 2 years from the date of application or the length of apprentice ship whichever is longer 1 year from the due date of report

5 Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) There are no federally mandated record retention requirements under COBRA. However, employers must abide by the general ERISA recordkeeping requirements. Optional Recordkeeping List of employees covered by a group health plan Records of terminations, reductions in hours, leaves of absence, and/or deaths of employees covered by the group s health plan Medicare eligibility of covered employees Disability status of covered employees List of retirees covered by group health plan Current addresses of employees Copies of letters sent to employees advising them of COBRA rights Written acknowledgements from employees and qualified beneficiaries that they received notice of their COBRA rights Current addresses of anyone receiving COBRA benefits Record of COBRA premium payments made by employees Record of any changes made to a group health plan List of employees denied COBRA coverage, along with reasons why they were denied coverage Method used to calculate COBRA premiums

6 Employee Polygraph Protection Act (EPPA) Investigation Materials Subject of the Investigation A Written Statement A Copy of the Notice to the Examiner Copies A copy of the written explanation provided to the employee being investigated of the specific incident or activity of economic loss that is under investigation An explanation of the specific loss or injury involved with the investigation of criminal or other misconduct involving or potentially involving, loss or injury to manufacture, distribution, or dispensing of a controlled substance as well as the nature of the employee s access to particular person or property A statement informing the employee of the time and place of the test and stating the employee s rights to consult with counsel A notice identifying which employees are to be examined All opinions, reports, or other records given to the employer by the examiner 3 years from the date the polygraph is conducted or from the date the polygraph test is requested if no examination is conducted 3 years from the date the polygraph is conducted or from the date the polygraph test is requested if no examination is conducted 3 years from the date the polygraph is conducted or from the date the polygraph test is requested if no examination is conducted 3 years from the date the polygraph is conducted or from the date the polygraph test is requested if no examination is conducted 3 years from the date the polygraph is conducted or from the date the polygraph test is requested if no examination is conducted

7 Employee Retirement Income Security Act of 1974 (ERISA) Data Employee/ Beneficiary Records All data used to support summary plan descriptions and other records supporting plans or reports, including vouchers, worksheets, receipts, and applicable resolutions Relevant to benefits due or which may become due 6 years after the filing date of the documents Kept for as long as relevant Employment Tax Laws Federal Insurance Contribution Act (FICA) Amount of each Wage Paid The Amount of FICA Tax Collected Unequal Wage and Tax Smounts Adjustments or Settlements of Taxes Payment which is separately subject to Social Security and Medicare taxes For each wage payment and the date collected The reason why the total wage payment and the taxable amount are not equal The details for such adjustment or settlement At least 4 years after the tax due date or the date tax is paid whichever is later At least 4 years after the tax due date or the date tax is paid whichever is later At least 4 years after the tax due date or the date tax is paid whichever is later At least 4 years after the tax due date or the date tax is paid whichever is later

8 cont d Employee Tips Employee Receipts All remuneration in the form of tips received by employees in the course of employment Copies of employees receipts, if refunded over-withheld FICA tax At least 4 years after the tax due date or the date tax is paid whichever is later At least 4 years after the tax due date or the date tax is paid whichever is later Note: Additional recordkeeping requirements may be found at 26 CFR Employment Tax Laws Federal Unemployment Tax Act (FUTA) Wages Paid to Each Employee Amount of Pay Subject to FUTA The Amount Paid into any State Unemployment Fund Other Information Total wages paid to each employee, including withholding The amount of pay subject to FUTA and the reason if this amount is not equal to total compensation The amount paid into any state unemployment fund, including any amounts deducted or to be deducted from employee pay Any other information required to be shown on the FUTA tax return (FORM 940 or 940-EZ) and the amount of the tax At least 4 years after the tax due date or the date tax is paid whichever is later At least 4 years after the tax due date or the date tax is paid whichever is later At least 4 years after the tax due date or the date tax is paid whichever is later At least 4 years after the tax due date or the date tax is paid whichever is later Note: Additional recordkeeping requirements may be found at 26 CFR

9 Optional Recordkeeping Employer identification number Copies of all filed tax returns (Forms 941s, 940s, 940-EZs, W-2s, and 1099s) The original Form W-2 and the envelope mailed it, if an employee s W-2 is undeliverable Copies of cancelled checks, deposit coupons, and ACH confirmation numbers, if deposited taxes via electronic funds transfer using ACH debit option The dates and amounts of employer tax deposits Records of taxable fringe benefits, plus the employer s substantiation of the taxable amounts Records of employees substantiations of travel and entertainment expenses Correspondence from the IRS regarding any employee s withholding Equal Pay Act (EPA) FLSA requirements Basis for Payment The EPA incorporates by reference the recordkeeping requirements of the FLSA (for example, the number of hours each employee works, pay rates, total wages, and total deductions, etc.) Time cards and sheets, records explaining any wage differentials between employees of the opposite sex (for example job descriptions, job evaluations, merit, incentive, and seniority systems, etc.) and wage rate tables 3 years after the last date of entry 2 years from the date the record is made Fair Credit Reporting Act (FCRA) There are no federally mandated recordkeeping requirements under the FCRA. However, the statute of limitations for employee FCRA claims is two years, regardless of whether the employee knows of the violation.

10 Fair Labor Standards Act (FLSA) Personal Information (I) Personal Information (II) Employee s name, Social Security number, address, and zip code Employee s date of birth (if the employee is under 19 years of age) 3 years after the last 3 years after the last Gender Sex of employee and occupation 3 years after the last Employee Schedule (I) Employee Schedule (II) Overtime Additions and Deductions Time of day and the day of the week the employee s workweek begins (if the employee is part of a workforce where all employees workweeks begin at the same day/time, then a single notation of the day and the time all employees workweeks begin is sufficient) Employee s daily and weekly hours worked Total overtime earnings for the workweek Total additions to and deductions from employee s pay each pay period 3 years after the last 3 years after the last 3 years after the last 2 years after the last Salary Total wages paid each pay period 3 years after the last Pay Period Date of payment and the pay period covered by the payment 3 years after the last

11 cont d Supplementary Records Certificates and Agreements Sales and Purchase Records Time cards; order, shipping, and billing records; wage rate tables, etc. All written (or in memorandum format) collective-bargaining agreements, plans, trust, employment contracts, individual contracts, etc. A record of total dollar volume of sales or business and total volume of goods purchased or received during such periods in the format used in the ordinary course of business 2 years after the record is made 3 years after the last effective date 3 years after the last Certificates of Age N/A Must be kept until termination of employment Written Training Agreements N/A Must be kept for the duration of the training program I (Tipped Employees) Identification Tipped Hours Non-Tipped Hours A symbol or letter which identifies the employee as a tipped employee The actual number of hours worked each workday in a tipped position and total daily or weekly straight-time earnings for such hours The total hours worked each workday in a non-tipped position and total daily or weekly straight-time earnings for such hours 3 years after the last 3 years after the last 3 years after the last

12 I (Tipped Employees) Wages Increased by Tips Tipped Amount Amount by which the wages of each tipped employee have been deemed to be increased by tips or determined by the employer (not in excess of 40% of the applicable statutory minimum wage) The amount per hour that the employer takes as a tip credit shall be reported to the employer in writing each time it is changed from the amount per hour taken in the preceding week Weekly or monthly amount reported by the employee of tips received 3 years after the record is made 3 years after the last II (Trainees) Payroll Records In addition to the general recordkeeping requirements, an employer s payroll records must segregate trainees, learners, and apprentices, and indicate their status using a code or symbol 3 years after the record is made III (Students) General Information Identification Records containing the same information and data required for other employees in the same occupation A symbol or letter which identifies the employee as a student employed 2-3 years, depending upon record, after date of last entry 3 years after date of last entry

13 III (Students) cont d School Information Student s Work Hours When the student is hired, information from the school that the student receives primarily daytime instruction at the physical location of the school. Should the student change schools, another certificate is required from the new school that the student is accepted as a full-time student and receives primary daytime instruction Monthly records of the student s work hours, and the total hours worked by all employees during the month 3 years after date of last entry 3 years after date of last entry Note: See 29 CFR 516 for recordkeeping requirements for employees of various classifications. Family and Medical Leave Act of 1993 (FMLA) Basic Payroll and Identifying Employee Data Dates FMLA Leave is Taken by Eligible Employees This information includes employee name, address, and occupation; rate or base of pay and terms of compensation, daily and weekly hours worked for each pay period; additions to or deductions from wages; and total compensation paid This information can be in the form of time records, requests for leave, etc. The leave time must be designated in the records as FMLA leave and may not include leave required under state law or employer plans that are not also covered by the FMLA. If leave is taken in increments of less than one full day, the hours of leave must be recorded 3 years after the last date the record is made 3 years after the last date the record is made

14 cont d Copies of Written Employee Notices of Leave Furnished to the Employee Under the FMLA Documents Describing Employee Benefits or Employer Policies and Practices Related to the Taking of Paid and Unpaid Leaves Records of any Dispute Between the Employer and an Eligible Employee Regarding the Designation of Leave as FMLA Leave Copies of general and specific written notices given to employees as required by the FMLA Including written and electronic records and records of premium payments of employee benefits Any written statements from the employer or employee relating to the reasons for the designation and/or the dispute 3 years after the last date the record is made 3 years after the last date the record is made 3 years after the last date the record is made Note: The FMLA also mandates that records, relating to medical certifications and medical histories, must be maintained in separate files and treated as confidential records. Health Insurance Portability and Accountability Act (HIPAA) There are no federally mandated recordkeeping requirements under HIPAA. However, private employee health information must be held confidentially, and may not be included in the employee s general personnel records or disclosed to unauthorized personnel.

15 Immigration Reform and Control Act (IRCA) Employee Identification Forms (Form I -9) Used when an employee is hired to verify the applicant s employment eligibility and identification documents 3 years from the date of hire or one year after termination whichever is later Mental Health Parity Act (MHPA) There are no federally mandated recordkeeping requirements under the MHPA. Optional Recordkeeping A summary of the aggregate data and computation supporting the increased cost exemption. Newborns and Mothers Health Protection Act There are no federally mandated recordkeeping requirements under the NMHPA. Occupational Safety and Health Act (OSHA) Form 300 Log of Work-related Injuries and Illnesses Used to record every work-related injury which resulted in the loss of a workday, required medical treatment beyond first aid, involved a loss of consciousness, restriction of motion, or transfer to another job 5 years following the year to which the record relates Yearly updates required to ensure accuracy

16 Form 301 Injury and Illness Incident Report Form 300A Summary of Work-related Injuries and Illnesses Employee Exposure Records Used to record details about a workplace injury or illness, including the employer s address, a description of the incident, description and cause of injury or illness, and the name of the treating doctor or hospital Used to simplify the posting and calculation of incidence rates Exposure records and medical records for all employees working in areas that may expose them to toxic substances or harmful physical agents 5 years following the year to which the form relates 5 years from end of the calendar year to which the record relates The summary must be posted from February 1 to April 30 following the year to which the form relates Generally, 30 years, except biological monitoring results described as exposure records by a specific standard must be maintained as per the standard Material Safety Data Sheets (Msdss) Employee Medical Records Records Contain detailed information about hazardous chemicals including but not limited to the chemical name and information on when and where the chemical was used Records concerning the health status of an employee which is made or maintained by a physician, nurse, or other health care professional or technician Medical removal records Must be maintained and made accessible to employees in their work area during each shift; a record of the identity of the chemical must be kept for 30 years Duration of employment plus 30 years For at least to the duration of the person s employment

17 Analyses Medical or exposure records For at least 30 years Note: Employers in many industries are exempt from OSHA s basic injury and illness recordkeeping requirements. However, they still may be required to maintain records pursuant to specific applicable OSHA standards (See 29 CFR 1904 et. seq.). Moreover, all employers must report fatalities in the workplace or the hospitalization of three or more employees resulting from a workplace incident.

18 Title VII of the Civil Rights Act of 1964 Personnel Records (I) Personnel Records (II) Personnel Records (III) Apprenticeship Programs (I) Apprenticeship Programs (II) EEO-1 (Employer Information Report) This includes general personnel records, including application forms, promotions, involuntary termination, demotions, transfers, discharges, tests, training, rates of pay, etc. All personnel records relating to a charge filed with the EEOC or ACRD, including records related to similarly situated employees Employee requests for reasonable accommodation This includes a chronological list of the names, addresses, sex, and race of all applicants and date of application All records made solely for completion of EEO-2 report Demonstrates the numbers of minority and female employees compared to the employer s total workforce within different job categories 1 year from the date of the personnel action or the date the record was made whichever is longer Until disposition of the charge or action 1 year from the date of the personnel action 2 years from the date of application or the length of apprenticeship whichever is longer 1 year from due date of report A copy of the most recent report filed must be retained Note: Employers with 100 or more employees must file an EEO-1 report by September 30 of each year.

19 Vietnam Era Veterans Readjustment Assistance Act (VEVRAA) Records (I) Records regarding complaints about discrimination against disabled veterans and actions taken 1 year Women s Health and Cancer Rights Act (WHCRA) There are no federally mandated recordkeeping requirements under the WHCRA.

20 Federal Posting Requirements Table of Federal Posters Required Private Employers, State and Local Governments, and Educational Institutions Age Discrimination in Employment Act (ADEA) Americans with Disabilities (ADA) Employee Polygraph Protection Act (EPPA) Fair Labor Standards Act (FLSA) Family and Medical Leave Act (FMLA) Occupational Safety and Health Act (OSHA) Title VII Civil Rights Act of 1964 Government Contractors Davis Bacon Act Executive Order Section 503 of the Rehabilitation Act Service Contract Act Vietnam Era Veterans Readjustment Assistance Act (VEVRAA) Walsh Healy Public Contracts Act Recommended Civil Rights Act of 1991 Consolidated Omnibus Budget Reconciliation Act (COBRA) Consumer Credit Protection Act, Title III Employee Retirement Income Security Act of 1974 (ERISA) Fair Credit Reporting Act (FCRA) Immigration Reform and Control Act (IRCA) Jury Service and Selection Act of 1968 Uniformed Services Employment and Re-Employment Rights Act (USERRA) Worker Adjustment and Retraining Notification Act (WARN)

21 Private Employers, State and Local Governments, and Educational Institutions Statute Minimum Employees Poster Necessary Language Age Discrimination in Employment Act (ADEA) Americans with Disabilities Act (ADA) Equal Pay Act (EPA) Family and Medical Leave Act (FMLA) 20 Equal Employment Opportunity is the Law 15 Equal Employment Opportunity is the Law No minimum Equal Employment Opportunity is the Law 50 Your Rights Under the Family and Medical Leave Act of 1993 The (ADEA) of 1967, as amended, protects applicants and employees 40 years of age or older from discrimination on the basis of age in hiring, promotion, discharge, compensation, terms, conditions, or privileges of employment. The (ADA) of 1990, as amended, protects qualified applicants and employees with disabilities from discrimination in hiring, promotion, discharge, pay, job training, fringe benefits, classification, referral, and other aspects of employment on the basis of disability. The law also requires that covered entities provide qualified applicants and employees with disabilities with reasonable accommodations that do not impose undue hardship. In addition to sex discrimination prohibited by Title VII of the Civil Rights Act, the EPA of 1963, as amended, prohibits sex discrimination in payment of wages to women and men performing substantially equal work in the same establishment. Poster must inform workers that they are entitled to 12 weeks of unpaid, job-protected leave for family medical reasons. Poster must provide procedural information regarding the filing of complaints for FMLA violations. Private Employers, State and Local Governments, and Educational Institutions cont d Statute Minimum Employees Poster Necessary Language Fair Labor Standards Act (FLSA) No minimum Fair Labor Standards Act Poster must inform workers of their rights under the FLSA, including minimum wage, overtime compensation, child labor, and enforcement. Note: If a significant portion of the employer s workforce is not literate in English, the employer must post another copy of the poster in the language the employees can understand. Employee Polygraph Protection Act (EPPA) No minimum Notice of Employee Polygraph Protection Act Poster must inform workers of their rights regarding lie-detector tests in an area where the notice may be easily seen by both applicants and employees.

22 Occupational Safety and Health Act (OSHA) No minimum Job Safety and Health Protection Act You Have a Right to a Safe and Healthful Workplace Poster must inform workers of their rights regarding what compliance is required of employers and employees; describe worksite inspection, complaint, and citation procedures; describe penalties; voluntary safety guidelines; and describe methods of consulting with OSHA. Title VII of the Civil Rights Act of Equal Employment Opportunity is the Law Title VII of the Civil Rights Act of 1964, as amended, prohibits discrimination in hiring, promotion, discharge, pay, fringe benefits, job training, classification, referral, and other aspects of employment, on the basis of race, color, religion, sex, or national origin. Note: Compliance with above-referenced posting requirements can be maintained by displaying an updated EEOC Federal 5-in-1 Labor Law Poster in a conspicuous place for convenient viewing by all employees and applicants. Government Contractors Amount of Contract Minimum Employees Act/Order Poster Necessary Language $2,000 No minimum Davis Bacon Act Notice to all Employees Working on Federally Financed Construction Projects Poster must inform workers of their rights regarding minimum hourly rates to be paid by the employer $10,000 No minimum Executive Order $10,000 No minimum Walsh Healy Public Contracts Act Equal Opportunity Employment is the Law Notice to Employees Working on Government Contracts Executive Order 11246, as amended, prohibits job discrimination on the basis of race, color, religion, sex, or national origin, and requires affirmative action to ensure equality of opportunity in all aspects of employment Poster must inform workers about minimum wage and overtime rate requirements, fringe benefit information, child labor, as well as safety and health information

23 Government Contractors cont d Amount of Contract Minimum Employees Act/Order Poster Necessary Language $10,000 No minimum Section 503 of the Rehabilitation Act $2,500 No minimum Service Contract Act $25,000 No minimum Vietnam Era Veterans Readjustment Assistance Act Equal Employment Opportunity is the Law Notice to All Employees Working on Government Contracts Equal Employment Opportunity is the Law Poster must inform workers that employers are required to take affirmative action to employ and advance in employment qualified individuals with disabilities Poster must inform employee of wage, fringe benefits, overtime, as well as safety and health 38 USC 4212 of the Vietnam Era Veterans Readjustment Assistance Act of 1974 prohibits job discrimination and requires affirmative action to employ and advance in employment qualified Vietnam-era veterans and qualified special disabled veterans, recently separated veterans, and other protected veterans

24 Recommended Posters Civil Rights Act of 1991 Consolidated Omnibus Budget Reconciliation Act (COBRA) Consumer Credit Protection Act, Title III Employee Retirement Income Security Act of 1974 (ERISA) Fair Credit Reporting Act (FCRA) Immigration Reform and Control Act of 1986 (IRCA) Jury Service and Selection Act of 1968 Uniformed Services Employment and Re-employment Rights Act (USERRA) Worker Adjustment and Retraining Notification Act (WARN) This poster informs workers of amended Title VII and ADA rules permitting jury trials in intentional discrimination claims where punitive damages are sought and may be awarded This poster informs workers that employers must extend the option of continued health insurance to employees, their spouses, and dependants who otherwise would lose this coverage as a consequence of termination This poster informs workers that garnishment withholding of more than 25% of disposable income is prohibited This poster informs workers of pension and welfare information relative to employee participation in certain programs This poster informs workers, upon receipt of the workers consent, of an employer s intention to procure and use employee credit reports in hiring or other employment processes This poster informs workers that their employer must verify the employment authorization of new hires. It also states that discrimination based upon national origin or citizenship status is prohibited in all hiring and firing This poster informs workers that employers must grant time-off for jury service as a leave of absence. It also informs workers that these employees must be reinstated without a loss in wages, benefits, seniority, and/or other employment conditions This poster informs workers that they cannot be discriminated against for being members of the armed services, including the National Guard, and employers must give those employees returning from military service the same wages, benefits, and rights as the employee would have received if they had not left This poster informs workers that employers with 100 or more employees must give at least 60 days notice if a plant closing (affecting 50 or more employees) or mass layoff of is expected

25 Jeff Brown Records for Conferences Services Budget records budget requests and approved budgets. Billing invoices and statements for conferences, facility rental and other revenue Department operational expenses check requests, PO s and paid invoices Facilities Use Agreements, Summer Conference contracts and proposals Records of on-going committees or planning meetings (catering committee, bookstore committee), space planning, parking Legal documents (certificates of insurance and alcohol authorization forms Personnel files for department employees 5 years Indefinitely

26 Accounts Receivable and Payable Jennifer Medrano General Files IRS Form I-9 Payroll Records Garnishments IRS Form W-2 IRS Form W-4 IRS Form 941 Payroll Deductions Salary or Current Rate of Pay Time Cards or Sheets Wage Rate Tables Wage or Salary History Payroll Registers Accounts Receivable Records Accounts Receivable Accounts Receivable Ledgers Collection Records Receipts Uncollected Accounts 1098T Tax Forms 1098E Tax Forms Accounts Payable Records Accounts Payable Ledgers Expense Reports Invoices Payment/Disbursement Records Purchase Requisitions/Work Orders Financial Records Bank Deposit Records Bank Statements and Cancelled Checks General Ledger Journal Entry Forms General Ledger Summary Account Balance General Ledger Transaction Detail Monthly Financial Reports Unclaimed Property Reports 10 years 10 years 10 years 10 years 10 years 10 years 10 years 10 years 10 years 10 years 10 years

27 Budget Director Candice Greenwald Financial Records Annual Budget Detailed Workpapers Auditor s Report Audit Workpapers Budget Adjustment Foms Two Page Budget Summary IPEDS Final report IPEDS - backup Federal Tax Records IRS Form 990 IRS Form 990 Detailed Supporting Working Papers IRS Form T IRS Form 990 T Detailed Supporting Working Papers IRS Form 1099Misc, 1099 R, 1099 E Equity in Athletics Reports Grants (General Restriction) Indirect cost rate proposal 20 years PERM 3 years 6 years PERM PERM 10 years PERM 3 years PERM 3 years 3 years PERM 5 years after expiration 5 years after expiration