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 (SF-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

• Certificates of Divestiture
• Confidential Financial Disclosure Reports
• Exemptions for Conflicting Financial Interests
• Public Financial Disclosure Reports
• Pre-Employment Clearance for SF-278 Filer Positions
• Substantially Affected Organizations

Resources for Managing Financial Disclosure Reporting Programs

• Public Financial Disclosure: A Guide to Reporting Selected Financial Instruments (218KB)
  This reference provides definitions for a variety of financial instruments, explanations for proper reporting, and guidance for conflicts analysis. (OGE, 2008) (useful for OGE-450 review also)
• HHS Late Fee Assessment Procedure for SF 278 Filers
  Also available in printable pdf format