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 (OGE-278e) 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 Ethics Office.

• Confidential Financial Disclosure Reports (OGE-450)

• Confidential Financial Disclosure Filer Defined (NIH policy, 11/14)

• Public Financial Disclosure Reports (OGE-278)

• Pre-Employment Clearance for OGE-278e 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 the OGE-278e Public Financial Disclosure Report filers, i.e., filers must report certain transactions and filers must submit a written recusal for negotiating future employment (see the Forms page). Additional information about the STOCK Act is available on the STOCK Act page.

• Certificates of Divestiture

• Summary of the Provisions of the "Honest Leadership and Open Government Act" (S.1) that Affect the Executive Branch Ethics DO-07-026 

Resources for Managing Financial Disclosure Reporting Programs

These guides and resources are interactive tools to assist individuals who file or review financial disclosure reports:

• Public Financial Disclosure Guide (OGE Form 278e or 278-T)

• Confidential Financial Disclosure Guide  (OGE Form 450)
   
• OGE's Resources for Financial Disclosure Filers