Employees in certain positions are required by the Ethics in Government Act (EIGA), as amended, to file a Confidential Financial Disclosure Report (OGE-450) because of the responsibilities associated with their positions. The first report is due 30 days of entering the covered position, and then an annual report is required thereafter. Criteria for covered positions are described using NIH examples in the document listed below. Your IC's Deputy Ethics Counselor, Ethics Coordinator, or Specialist will provide information and instructions for accessing and completing the forms to the appropriate individuals when reports are required.
Resources for Employees Required to File the OGE-450
NIH employees will complete and submit their Confidential Financial Disclosure Report (OGE-450) electronically using the NIH Enterprise Ethics System (NEES), beginning in January 2009. Contact your IC Ethics Office if you have questions.
Annual Filers: Your annual report covers the calendar year and is due no later than February 15th of the following year. Extensions (to a maximum of 90 days) may be requested by contacting your IC Ethics Office.
New Entrant Filers: Employees who are identified as New Entrant filers have 30 days from the date your Ethics Office identified you as a filer to submit your New Entrant report. This date is usually your first day in the position, or when your supervisor and ethics official determined that your responsibilities require you to file. Your report covers the 12 months previous to your signature date on your New Entrant report. You must submit the full OGE-450 report.
New Entrant filers are also required to submit the HHS-717-1 Confidential Report of Financial Interests in Substantially Affected Organizations for Employees of the NIH, within 30 days of the date you become a filer. This form requires specific information about financial interests in substantially affected organizations (SAOs), or those entities which may be affected by the business of NIH. Information about Substantially Affected Organizations is also available. Form HHS-717, Confidential Report of Financial Interests in Substantially Affected Organizations for Employees of the NIH, (pdf, 14 pages) including detailed instructions. (Please note that the HHS-716, Initial Report of Financial Interests in Substantially Affected Organizations for Employees of the NIH, is obsolete. Initial and update reports of SAO holdings will use the form HHS-717-1.)
Extension of Due Date: An extension (to a maximum of 90 days) may be available. Request the extension in NEES. Note that you must first create the report before you can request an extension, however you do not need to enter your data. You only need to create the report before you can request an extension. Once you create the report, a Request Extension button is available for the new report.
Assistance for Completing the OGE-450 Report: The OGE-450 form contains detailed instructions for what to report and not report, what to submit, and many examples. NEES does not present the questions and sections in the same format as the paper form, but the resulting report will look like the form with your information added. The following summarizes the process and provides additional information about what to submit if using the paper form.The Helpful Hints document below is useful for identifying requirements.
- Complete the general information about yourself.
- Carefully read all instructions for all sections before you answer the five questions on page 1.
- Answer the 5 questions. If your answer is "No" for all 5 questions, you may sign, date, and submit just that one page.
- For each "Yes" answer, also submit the part applicable to that question.
- Helpful Hints : This document provides specific hints for filers regarding what to include, or what can be omitted.
- Checklist,: This document provides assistance to both filers and reviewers to double check that the report is complete.
- FAQ's: The U.S. Office of Government Ethics (OGE) provides a resource on OGE Form 450 frequently asked questions.
Training Option for Filers: The Office of Government Ethics developed a training module for filers of the Confidential Financial Disclosure Report. It quickly describes what items must be reported. It is quite helpful, especially for new filers. (OGE web site)
OGE-450 Confidential Financial Disclosure Report Form
As noted above, NIH uses the NIH Enterprise Ethics System (NEES) for employees to electronically complete and submit their Confidential Financial Disclosure Report. However, it may be helpful to have a copy of the form available while you complete your report in NEES. In future years, save or print a copy of your certified report each year and use it to double-check the information as you prepare the next report. The full OGE-450 Confidential Financial Disclosure Report contains a cover page plus the 6-page form. The cover page contains additional information and notices.
Resources for Ethics Officials
See Resources for Managing a Financial Disclosure System, on the Financial Disclosure Page.
NIH: Confidential Financial Disclosure Filer Defined : This document describes the NIH policy implementing the filer criteria outlined in the regulation.
OGE Form 450 Job Aid: The U.S. Office of Government Ethics (OGE) developed an aide for DECs and ethics specialists to help identify confidential filers.
Identifying Confidential Filers: This job aid is designed to assist ethics officials in determining whether a career employee should file a Confidential Financial Disclosure Report (OGE Form 450). Some Schedule C employees and special Government employees may also be required to file an OGE Form 450.
Confidential Financial Disclosure Review Curriculum: This page brings together training videos, OGE resources, and job aids in the form of a learning curriculum designed to educate ethics officials on how to designate confidential filers and how to review confidential financial disclosure reports
Delegation of Authority
Each Deputy Ethics Counselor has the authority to receive and review Confidential Financial Disclosure Reports (OGE-450) for employees within their respective areas of responsibility, and to certify the reports. The authority to certify OGE-450 reports may be redelegated, including New Entrant and Annual reports to individuals who are knowledgeable and at a high enough level within the organization to be consistent with good management of this authority and to maintain program integrity, e.g., an experienced Ethics Specialist or Ethics Coordinator. All redelegations must be in writing, and a copy sent to the NIH Ethics Office.