An institution is required to file a Disclosure Statement (DS-2) if annual sponsored research totals:

The requirement for an institution to file a Disclosure Statement (DS-2) is based on the threshold set by the relevant federal regulations, which aims to promote transparency and compliance regarding financial disclosures in research funding. The correct answer is associated with the established threshold of $25 million or greater in annual sponsored research totals.

When an institution exceeds this financial benchmark, it indicates a significant level of research activity that may have implications for financial management and accountability. This requirement helps ensure that any potential conflicts of interest are adequately reported and managed, thereby maintaining the integrity of the research process and its funding.

The specified threshold can vary depending on regulations or changes in guidelines, but in this context, the $25 million figure was established as a critical point for triggering the need for additional scrutiny through the Disclosure Statement. This fosters a culture of governance and ethical conduct in research environments that handle large sums of sponsored funding.