; and (2) in a case in which the institution fails to meet the requirements of paragraph (1) for 2 consecutive institutional fiscal years, the institution shall be ineligible to participate in the programs authorized by this title for a period of not less than two institutional fiscal years. (c) Publication on website The Secretary shall, on an annual basis, publicly disclose on the Department’s website, information with respect to any institution of higher education that is subject to the requirements of subsection (b)(1), including— (1) the quotient of the amount that the institution expends on instruction divided by the institution’s revenues derived from tuition and fees, expressed as a percentage; (2) the sum of such institution’s expenditures on advertising, recruiting, marketing, and lobbying; (3) the amount of such institution’s revenues received from sources outside of Federal education assistance funds; and (4) the difference between paragraphs (2) and (3). 498E. Institutional disclosure system (a) Departmental disclosure The Secretary shall make available, on a publicly accessible website of the Department of Education, a list of institutions of higher education that— (1) have failed to meet the requirements for accreditation by an agency or association recognized by the Secretary pursuant to section 496(a)