There are multiple financial disclosure requirements. The Ethics in Government Act outlines the requirements for both the forms and who must file the Public Financial Disclosure Report (OGE-278) and the Confidential Financial Disclosure Report (OGE-450). In addition, the HHS Supplemental Financial Disclosure Requirements (5 CFR 5502) provides the details of when a covered employee must file a report of financial interests in substantially affected organizations. Below are links to information regarding financial disclosure, forms, definitions, and other helpful information. For additional questions or assistance, contact your IC's Ethics Office, either your Deputy Ethics Counselor or your Ethics Coordinator.
- Confidential
Financial Disclosure Reports (OGE-450)
- Confidential Financial Disclosure Filer Defined (NIH policy, 11/10) (pdf, 3 pages)
- Public Financial
Disclosure Reports (OGE-278)
- Pre-Employment Clearance for OGE-278 Filer Positions
- Substantially
Affected Organizations
- Confidential Report of Financial Interests in Substantially Affected Organizations for Employees of the NIH (HHS-717-1) (8/11). This additional financial disclosure requirement is for all public and confidential filers, and all clinical investigators. Use this form to submit the report of your financial interests in SAOs. It is due with a new entrant Public or Confidential Financial Disclosure Report (unless already filed), when an employee becomes a Clinical Investigator if he or she is not already a public or confidential filer, AND due again within 30 days after acquiring an interest in a substantially affected organization (SAO) through any means, e.g., purchase, gift, inheritance, through spouse, or any other acquisition.
- Conflicting Financial Interests: Exemptions in 5 CFR 2640, Subpart B
- The STOCK Act, enacted on April 4, 2012, mandates additional requirements for ethics officials and employees who file the OGE-278 Public Financial Disclosure Report. See the Legal Advisories, new forms, and explanations on the STOCK Act page.
- Certificates of Divestiture
- Effect of "Honest Leadership and Open Government Act" on Public Financial Disclosure. See DAEOgram DO-07-026 (OGE web site)
Resources for Managing Financial Disclosure Reporting Programs
- Public Financial Disclosure: A Reviewer's Reference. This is a reference manual for reviewers of the OGE-278 (SF-278 until January 2011). It contains an introduction to the public financial disclosure system, the procedures and mechanics of review and conflict resolution, summaries of applicable ethics laws and regulations, sample SF 278 entries, model letters and documents related to the review process, and case studies. It is approximately 375 pages, divided into 16 sections. (OGE, 2004) (pdf) (useful for OGE-450 review also)
- Public Financial Disclosure: A Guide to Reporting Selected Financial Instruments. This reference provides definitions for a variety of financial instruments, explanations for proper reporting, and guidance for conflicts analysis. (OGE, 2008) (pdf) (useful for OGE-450 review also)
- Guidance for Reviewers of the OGE form 450, Part I (Assets & Income). This reference provides guidance for reviewers of the current form OGE-450, Part I Assets and Income. (OGE, 2008) (pdf) (OGE web site).
Updated: 6/20/12
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