; and (B) a verification from an independent auditor that the institution is in compliance with the requirements of this subsection. (e) Certification Each institution of higher education or other postsecondary educational institution receiving Federal funding under this Act, as a condition for receiving such funding, shall annually certify to the Secretary of Education that the requirements of subsections (a) through (d) have been met. (f) Actions To implement and enforce The Secretary shall take such actions as are necessary to ensure that the provisions of this section are implemented and enforced. . 5. Whistleblower protections for persons associated with institutions of higher education (a) Whistleblower Protection Program Title I of the Higher Education Act of 1965 is amended by inserting after section 123 ( 20 U.S.C. 1011l ) the following new section: 124. Protection from retaliation for disclosure of certain information by persons associated with institutions of higher education (a) Prohibition of retaliation (1) In general An institution of higher education participating in programs under title IV (in this section referred to as an institution ) may not discharge, demote, or otherwise discriminate against any person as retaliation for— (A) such person disclosing to an individual or entity described in paragraph (2) information such person reasonably believes evidences a violation of any law, rule, or regulation by the institution