Per Federal Public Law 100-679, the federal government requires institutions of higher education that receive more than $25 million in federal research contracts or grants to disclose their cost accounting practices for measuring, assigning, and allocating costs in disclosure statement DS-2. The disclosure statement clarifies the cost accounting practices that the institution follows, or proposes to follow, and provides the federal government with more fiscal controls to ensure greater efficiency, effectiveness, and accountability by institutions receiving federal grants or contracts.