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Financial Disclosure

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

Resources for Managing Financial Disclosure Reporting Programs

  • Financial Disclosure Guide
    This is a reference manual for reviewers of the Standard Form 278. 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) (useful for OGE-450 review also)
  • 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)
  • OGE Form 450: A Review Guide (128KB)
    This reference discusses the old form OGE-450, but provides guidance for review and managing the Confidential Financial Disclosure Reporting program. (OGE, 1996)
  • HHS Late Fee Assessment Procedure for SF 278 Filers
    Also available in printable pdf format
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