1986 is amended by adding at the end the following new subsection: (s) Additional requirements for institutions of higher education (1) Five-year plan An institution of higher education (as defined in section 170(p)(2)) shall not be treated as described in subsection (c)(3) unless the institution submits to the Secretary (at such time and in such manner as the Secretary shall prescribe) 5-year plans which— (A) are designed to ensure the percentage increase in the cost of education for any academic year at such institution (as compared to the preceding academic year) will not exceed the percentage increase in the Consumer Price Index for all-urban consumers published by the Department of Labor (for the same periods), (B) in the case of any plan after the first 5-year plan submitted under this paragraph, describe any failure to achieve the goals of the preceding 5-year plan and any steps being taken to address such failures, (C) identify areas in which costs are projected to increase the most and the measures being taken to address such cost increases, and (D) contain such other information as the Secretary determines is necessary for carrying out the purposes of this subsection. (2) Report The plan shall include a report which includes information detailing salaries paid by the institution, any certified audited financial statement, any fees paid by the institution for investment management services, the institutions’s long-term spending plan, the institution’s investments (including the risk profile and expected rate of return of such investments), and the institution’s 5 largest spending categories, the amounts spent within those categories, and the 5 items within each category on which the most is spent. The institution shall make such plan publicly available and include such plan on the institution’s website. (3) Educational guarantee A qualified institution of higher education (as defined in section 4968(e)(1)) shall not be treated as described in subsection (c)(3) unless— (A) at least 20 percent of the