For Ethics Officials

• 1.01: Types of Reports and Filing Deadlines
• 1.02: Individuals Required to File
• 1.03: Forms and Methods of Filing
• 1.04: Extensions
• 1.05: Late Filing Fees
• 1.06: Failure to File and Falsification Penalties
• 1.07: Written Procedures
• 1.08: Collection of Termination Reports
• 2.01: Reporting Periods
• 2.02: Spouses and Dependent Children
• 2.03: Cover Page of the OGE Form 278e
• 2.04: OGE Form 278e, Part 1
• 2.05: OGE Form 278e, Part 2
• 2.06: OGE Form 278e, Part 3
• 2.07: OGE Form 278e, Part 4
• 2.08: OGE Form 278e, Part 5
• 2.09: OGE Form 278e, Part 6
• 2.10: OGE Form 278e, Part 7
• 2.11: OGE Form 278e, Part 8
• 2.12: OGE Form 278e, Part 9
• 3.01: Cover Page of the OGE Form 278-T
• 3.02: Reporting Periodic Transactions
• 4.01: Review Steps and Certification Requirements
• 4.02: Review Timeframes
• 4.03: Tools of Review
• 4.04: When to Obtain Additional Information
• 4.05: Report Amendments and Annotations
• 4.06: Supporting Notes
• 4.07: Public Availability of Reports
• 4.08: Records Management
• 4.09: Forwarding Reports to OGE
• 4.10: Special Procedures for PAS Nominees
• 5.01: Conflict of Interest Review

1.01: Types of Reports and Filing Deadlines

When Reports Must Be Filed

5 U.S.C. § 13103; 5 C.F.R. § 2634.201

Individuals are required to file an Executive Branch Personnel Public Financial Disclosure Report in several different situations:

• Candidate Report: An individual must file a report within 30 days of becoming a candidate for nomination or election to the office of President or Vice President, or by May 15 of that calendar year, whichever is later, but at least 30 days before the election, and on or before May 15 of each succeeding year the individual continues to be a candidate.
• Nominee Report: An individual must file a report no later than 5 days after nomination by the President for a position requiring the advice and consent of the Senate (PAS), other than an individual nominated for judicial office or an individual nominated as a Foreign Service Officer or as an officer of the uniformed services.
• New Entrant Report: An individual must file a report within 30 days of assuming the duties of a position covered by the public filing requirements. A report is not required if service is expected to last no more than 60 days in a calendar year or if the individual is transferring from one covered position to another without a break in service of more than 30 days.
• Annual (or Incumbent) Report: An individual who served more than 60 days in a position covered by the public filing requirements during a calendar year must file a report no later than May 15th of the following year.
• Termination Report: An individual must file a report within 30 days of leaving a position covered by the public filing requirements. A report is not required if the individual served no more than 60 days in a calendar year or if the individual is transferring from one covered position to another without a break in service of more than 30 days.
• Periodic Transaction Report: An individual who serves in a position covered by the public filing requirements must file a report within 30 days of receiving notification of a covered transaction, but not later than 45 days after the transaction. A report is not required if service is expected to last no more than
  60 days in a calendar year.

See “Individuals Required to File” for information about positions covered by the public filing requirements.

Calculating Due Dates

Start Date

For cases in which a filer has a certain number of days to file a report, the filing period starts on the day after the triggering event.

Example: A filer assumes the duties of a public filing position October 1. The 30-day period for the filer’s New Entrant report starts on October 2.

End Date

The filing period ends at the end of the last day of the period.

Example 1: A filer assumes the duties of a public filing position October 1. The 30-day period for the filer’s New Entrant report ends at the end of the day on October 31. The filer’s New Entrant report will be late if received on November 1.

Example 2: A filer’s Annual report must be received by the end of the day on May 15.

Day Counting

Each calendar day counts as a “day” for purposes of calculating the due date.

Effect of Weekends and Federal Holidays

If a due date falls on a weekend or federal holiday, the report is due the next normal workday.

Early Filing of Termination Reports

5 C.F.R. § 2634.201(e)(1)

An employee may file a Termination report prior to the employee’s termination date provided that the following conditions are met:

1. The employee files the report no more than 15 days prior to the termination date.

AND

2. The employee agrees to update the report if there are any changes between the filing date and the termination date. Such an agreement must be noted on the face of the report.

An agency may decline to accept a Termination report prior to the employee’s termination date if the agency doubts the employee’s commitment to updating the report or if it appears likely that there will be significant changes to the report. See OGE Program Advisory PA-16-06 (September 22, 2016).

Combination Reports

Filer Terminates Prior to Filing of a Required Annual Report

Employees who anticipate leaving a covered position on or within 90 days after the
May 15 annual deadline may file a combined Annual/Termination report if they request and receive an agency extension of the annual filing deadline.

An employee leaving before May 15 who has not yet filed an Annual report would file a Termination report, not a combined report.

Filer Terminates Prior to Filing of a Required New Entrant Report

An employee could also file a combination New Entrant/Termination report. This situation would arise when an employee leaves a covered position shortly after entering the position. With extensions, the due date for the New Entrant report could fall after the employee’s termination, making a combined New Entrant/Termination report possible.

Note that Integrity does not provide an option to assign a New Entrant/Termination report. Agencies may have the filer complete the combined New Entrant/Termination report in hard copy or they may have the filer complete both a New Entrant report and a Termination report within Integrity. If completing two reports, the filer could use the same reporting period for both reports so long as the agency makes a public annotation explaining the reporting period used.

Changes in Position or Duties for an Existing Filer

Immediate Effect (excluding Nominees)

Employees do not file a New Entrant report if they move between covered positions without a break of service in excess of 30 days. In these cases, the agency should instead review the filer’s most recent report for potential conflicts in the new position. This review would not constitute a full, formal review leading to certification; however, the agency should document that such a conflicts review occurred.

Similarly, if a current filer temporarily assumes the duties of another position, the filer would not complete a New Entrant report. The agency, however, should review the filer’s most recent OGE Form 278e for potential conflicts with the new position. See OGE DAEOgram DO-08-040 (December 16, 2008).

Immediate Effect (Nominees)

A Presidential nominee to a position requiring the advice and consent of the Senate typically files a Nominee report as part of the nomination process even if the nominee already serves in a covered position. The employee would not complete a New Entrant report upon the assuming of the duties of the new position; however, pursuant to
5 C.F.R. § 2638.305, the employee typically would be required to receive an ethics briefing that would include a review of any reportable financial interests acquired since the filing of the Nominee report.

Effect on Subsequent Annual Reporting Requirements

Employees who serve more than 60 days in any covered position must file an Annual report for that year. This obligation exists even if the employee changes agencies or branches of Government (e.g., legislative branch to executive branch). This obligation also exists for employees who completed a Nominee report as part of the nomination process for the new position. The employee would file the required Annual report with the agency at which the employee is employed at the time of filing. In cases when the move occurs between January 1 and May 15 and the employee has not already filed an Annual report, the new agency should encourage the employee to file the required report within 30 days of the employee’s start date to allow for a prompt conflicts review. The new agency should consult with the employee’s former agency or branch, as appropriate, to determine whether the report discloses any potential conflicts with the duties of the employee’s former position. See OGE Legal Advisory LA-18-12 (September 19, 2018).

1.02: Individuals Required to File

Covered Positions

5 U.S.C. § 131031; 5 C.F.R. § 2634.202

The following individuals serve in positions covered by the public financial disclosure requirements (“covered positions”):

• the President and the Vice President;
• officers and employees (including special Government employees, as defined in 18 U.S.C. § 202) in positions that (1) are paid under a system other than the General Schedule (e.g., Senior Executive Service) and (2) have a rate of basic pay equal to or greater than 120% of the minimum rate of basic pay for GS-15 of the General Schedule; members of the uniformed services whose pay grade is O-7 or above; and officers or employees in any other positions determined by the Director of the Office of Government Ethics to be of equal classification;
• administrative law judges;
• employees in positions which are excepted from the competitive service because of their confidential or policy-making character, unless the position has been excluded from the public financial disclosure requirements by the Director of the Office of Government Ethics;
• the Postmaster General, the Deputy Postmaster General, each Governor of the Board of Governors of the U.S. Postal Service, and officers or employees of the U.S. Postal Service or Postal Regulatory Commission in positions for which the rate of basic pay is equal to or greater than 120% of the minimum rate of basic pay for GS-15 of the General Schedule;
• the Director of the Office of Government Ethics and each designated agency ethics official; and
• civilian employees in the Executive Office of the President (other than special Government employees) who hold commissions of appointment from the President.

Note: For purposes of calculating the reporting threshold, the “minimum rate of basic pay” for GS-15 is the base pay, excluding locality pay, for GS-15, step 1.

Candidates and Nominees

Although not yet serving in a covered position, the following individuals are also covered by the public financial disclosure requirements:

• a candidate for nomination or election to the office of President or Vice President, and
• a Presidential nominee to a position requiring the advice and consent of the Senate (PAS), other than an individual nominated for judicial office or an individual nominated as a Foreign Service Officer or as an officer of the uniformed services.

Equal Classification Determinations

5 U.S.C. § 13103(f)(3); 5 C.F.R. § 2634.202(c)

The Director of OGE may designate additional positions for filing public financial disclosure reports if OGE determines that those positions are equivalent to others that normally require filing. OGE uses this authority to account for employees with unusual status. Although salary levels usually define the class of filers, the level of an employee’s responsibility, not pay, actually determines who must file. Only the Director of OGE may determine whether a particular position has responsibilities equal to that of other public filing positions. An agency that wishes the Director to designate a position for public filing must submit a written request providing a basis for this determination.

For additional information, see OGE DAEOgram DO-07-029 (August 20, 2007).

Exclusion for Individuals Serving 60 Days or Less

5 U.S.C. §§ 13103(b)(1), (d), & (h); 5 C.F.R. §§ 2634.201(a) & 2634.204

A filing exclusion exists for individuals who served or will serve no more than 60 days in a covered position. The application of the exclusion depends on the type of public report that the individual would otherwise be required to file.

New Entrant and Nominee Reports

A New Entrant report is not required if the agency at which the position is located determines that the employee is not reasonably expected to perform the duties of the position for more than 60 days in any calendar year. Agencies need not inform OGE of such decisions but must record them in their own files. The Director of OGE will exclude a nominee to a PAS position from the filing requirement if the Director determines that the individual is not reasonably expected to perform the duties of the position for more than 60 days in any calendar year. The Director makes this determination based on information from the employee’s agency. Some Senate committees, however, might require a confidential OGE Form 278e under their own statutory authority to require information as a condition of confirmation.

If an employee has initially been excluded from public filing but does work more than
60 days in a calendar year, the employee must file a New Entrant report within 15 days after the 60th day. The employee would also file any subsequent Periodic Transaction, Annual, and Termination reports, as applicable.

Annual Reports

An employee who performed the duties of the position for no more than 60 days in a calendar year does not need to file an Annual report covering that calendar year. However, the employee may still be subject to other reporting requirements. For example, an employee who assumes the duties of a covered position in December 2022 does not have to file an Annual report for calendar year 2022. However, the employee will need to complete a New Entrant report, unless the DAEO determines that the employee is not reasonably expected to perform the duties of the position for more than 60 days in any calendar year.

Termination Report

An employee need not file a public Termination report if the employee performed the duties of the position for no more than 60 days in any calendar year.

Day-Counting Rules for Purposes of the Exclusion

For part-time employees and special Government employees, agencies should count the days on which the employees actually worked (excluding certain de minimis activities). If a part-time employee works a part of a day, or on a Saturday, a Sunday, or a holiday, then that day counts as one day in determining the number of days worked. See OGE DAEOgram DO-07-005 (February 22, 2007) and OGE DAEOgram DO-07-002 (January 19, 2007) for additional guidance.

For full-time employees, agencies should count consecutive calendar days of assignment to the position, including weekends and holidays.

Confidential Financial Disclosure

Special Government employees exempted from the public filing requirement must file a New Entrant confidential financial disclosure report, regardless of the number of days served, unless they are exempted from filing by agency determination.

Optional Procedures If the Number of Days to Be Worked Is Unclear

In certain cases, agency ethics officials do not expect an employee to serve more than
60 days but know there is a real possibility that the employee could do so. In such cases, agency ethics officials may permit, but not require, an employee to file a modified OGE Form 278e in lieu of a confidential financial disclosure form. The modified OGE Form 278e would include only the information required by the confidential financial disclosure requirements. For example, in Parts 2, 5, and 6, the filer would report the assets that meet either the value or income reporting thresholds, but would not complete the value and income fields. Similarly, the filer would complete only the Creditor Name and Type fields in Part 8. The modified OGE Form 278e would be treated as confidential and marked “not for public release” (or “confidential”), unless and until the employee works more than 60 days in that calendar year. If the employee does work more than 60 days, the employee must update the report within 15 days of the 60th day, including all of the information required for a public OGE Form 278e. See OGE DAEOgram DO-03-021 (October 23, 2003) for additional guidance.

Alternatively, an employee may voluntarily complete all of the information required for a public OGE Form 278e at the time the employee files confidentially. For example, the employee may complete the value and income fields for each entry in Parts 2, 5, and 6. The OGE Form 278e would be treated as confidential and marked “not for public release” (or “confidential”), unless and until the employee works more than 60 days in that calendar year. In the event that the employee does serve more than 60 days, the agency could use the existing confidential OGE Form 278e to satisfy the public reporting requirement, provided that the information is no more than 6 months old. The agency would simply remove the confidential designation from the report within 15 days after the 60th day worked.

Exclusion for Non-policy-making Schedule C Positions

5 U.S.C. § 13103(f)(5); 5 C.F.R. § 2634.203

The Director of OGE may exclude certain politically-appointed support positions (e.g., Schedule C) from public filing if the Director determines that such exclusion would not adversely affect the integrity of the Government or the public’s confidence in the integrity of Government. The operation of this exclusion authority depends on the grade level of the position and the nature of the duties.

Employees at or below the GS-13 Grade Level

An individual need not file a public financial disclosure report if the individual is employed in a position for which the agency’s designated agency ethics official has made the following written determination:

1. The position is paid at the GS-13 grade level or below, or, in the case of a position not under the General Schedule, both the level of pay and the nature of responsibilities of the position are commensurate with the GS-13 grade level or below.

AND

2. The incumbent in the position does not have a substantial policy-making role with respect to agency programs.

Employees at or below the GS-15 Grade Level but above the GS-13 Grade Level

An agency may request that OGE exclude a position from public filing if the following conditions are met:

1. The position has been established at the GS-14 or GS-15 grade level, or, in the case of a position not under the General Schedule, both the level of pay and the nature of responsibilities of the position are commensurate with the GS-14 or
   GS-15 grade level.

AND

2. The incumbent in the position has no policy-making role with respect to agency programs.

Agencies that wish to exclude a position must submit a written request to the Director of OGE that includes the name of the employee, the name of any incumbent in the position, and a position description. The exclusion of a position is effective upon the agency’s written request to OGE; however, that request should be submitted before the due date for the report the employee would otherwise file.

If OGE denies a request, OGE will set a due date for filing the OGE Form 278e, which will normally be 45 days from the date of the denial. An agency may request reconsideration of a denial by submitting an amended position description or other additional materials.

Note that, if the position description changes in a substantive way, the agency must provide OGE with a revised position description.

Relationship to the Confidential Financial Disclosure Requirements

If a position is excluded from the public financial disclosure requirements, the agency must consider whether the position meets the standards for filing a confidential financial disclosure report as specified in 5 C.F.R. § 2634.904(a)(4).

Special Waiver of Public Availability Requirements for a Special Government Employee (SGE)

5 U.S.C. § 13103(i); 5 C.F.R. § 2634.205

In certain unusual circumstances, the Director of OGE may waive the public availability requirement for an SGE’s financial disclosure report. This waiver may be granted only if the SGE is reasonably expected to perform or has performed the duties of an office or position for fewer than 130 days in a calendar year. The waiver does not exempt a person from the requirement to file a financial disclosure report; rather, it merely exempts the report from release to the public. Once a waiver has been granted under the Ethics in Government Act, the report will also be exempt from release under the Freedom of Information Act.

The Director may grant a waiver if all of the following four criteria are met:

1. The individual is a special Government employee.
2. The individual is able to provide services specially needed.
3. It is unlikely that the individual’s outside employment or financial interests will create a conflict of interest.
4. Public disclosure is not necessary under the circumstances.

If an SGE desires a waiver, the SGE must submit a written request to OGE via the SGE’s agency within 10 days after (1) the SGE learns that the position requires public disclosure and will involve more than 60 days of service or (2) the SGE works more than 60 days in a covered position despite plans to work no more than 60 days, whichever is earlier. The request must include a cover letter as well as a statement justifying the request and the SGE’s completed OGE Form 278e.

Elements of a Waiver Request

Each request for a waiver from filing a public financial disclosure report must include the following:

• A cover letter that:
• provides the employee’s name and position;
• states the approximate number of days in a calendar year that the employee expects to serve in that position; and
• requests a waiver of public filing under 5 C.F.R. § 2634.205.
• A separate statement that provides the reasons for an individual’s belief that the four criteria listed above are met.
• A completed OGE Form 278e, which provides the factual basis for determining that no conflict of interest is likely. The agency must ensure that the OGE Form 278e has been identified as a confidential report.

The agency should forward the request to OGE with its opinion as to whether OGE should grant a waiver. If OGE grants the request, the cover letter described above would be publicly available in lieu of the OGE Form 278e. If OGE denies the waiver, the agency would make the report publicly available in accordance with the release provisions of the Ethics in Government Act. The cover letter, however, would not be releasable to the public in this case.

Federal Advisory Committees

Generally, only Government employees are subject to the federal ethics requirements, including financial disclosure, the conflict of interest laws, and the standards of ethical conduct. Members of federal advisory committees frequently are appointed as special Government employees, and these special Government employees are subject to the federal ethics requirements, with certain exceptions and modifications. Sometimes, however, members are instead selected to serve as “representatives” of interest groups that have a stake in the work of the advisory committee. These representative members are not Government employees and, therefore, are not subject to the federal ethics requirements. OGE has provided specific guidance (OGE 82 x 22; OGE 00 x 1; DO-04-022; and DO-05-012) to help agencies determine whether particular advisory committee members should be designated as special Government employees or as representatives.

Detailees and Individuals Acting in a Position

5 C.F.R. §§ 2634.201(a), 2634.602(a), & 2634.605(b)

The position, not the individual in the position, controls the public financial disclosure filing requirements. Accordingly, employees detailed to or acting in a “covered” position for more than 60 days must file a public financial disclosure report (see above for the day-counting rules applicable to full-time and part-time employees). The detailed employee files the report with the employee’s home agency. The employee’s home agency will need to consult with the agency to which the employee is detailed, as appropriate, to determine whether the report discloses any potential conflicts with the duties of the position to which the employee is detailed.

An agency should make a prospective determination whether a person entering a position will work more than 60 days when deciding whether the person should file a New Entrant report. If an agency is uncertain about this estimate, the agency may offer the employee the option of filing a modified OGE Form 278e. See the discussion provided above under “Exclusion for Individuals Serving 60 Days or Less.”

Intergovernmental Personnel Act (IPA) Detailees

An IPA detailee to a federal position is a federal employee for purposes of the Ethics in Government Act. Consequently, an IPA detailee must file an OGE Form 278e if the detailee is assigned to an established public filing position and is reasonably expected to perform the duties of that position for more than 60 days in a calendar year. An IPA detailee who is given a set of ad hoc, unclassified duties, relevant only to the specific assignment project is not required to file an OGE Form 278e. Such IPA detailees do not have clearly defined positions and many of them retain their non-federal salaries, which may not reflect the level of responsibility of their Government duties and often may be higher than the salaries paid to other Government employees for similar work. However, in unusual cases, an agency may request an equal classification request from OGE.

Any IPA detailee who is not required to file an OGE Form 278e may be required to file a confidential financial disclosure report (OGE Form 450) if the employee’s duties and responsibilities meet the criteria set forth at 5 C.F.R. § 2634.904(a)(1).

For additional information, see OGE DAEOgram DO-02-029 (December 9, 2002).

List of Filers

Agencies must compile and maintain a list or database of public filers.

In addition to a basic identification list of names, titles, addresses, and phone numbers, agencies may wish to include other information to assist in program management. These other elements may include:

• dates of position entrance, filing, review, extensions, late filing fees, and certification;
• number of days worked in that calendar year (for SGEs);
• number and type of requests for the public release of a report; and
• ethics agreements and their status.

1.03: Forms and Methods of Filing

Forms

OGE currently provides two forms for public financial disclosures.

• OGE Form 278e: Used to file Candidate, Nominee, New Entrant, Annual, and Termination reports. In certain cases, filers may need to complete multiple reports and are permitted to use a single form (e.g., a combined Annual and Termination report).
• OGE Form 278-T: Used to file Periodic Transaction reports.

Use of Attachments

5 C.F.R. § 2634.313(b)

Use of Attachments for PAS Filers

Nominees to positions requiring Presidential appointment and Senate confirmation (PAS) may not attach brokerage statements or other materials in lieu of entering required financial disclosure information into the OGE Form 278e. In certain circumstances, OGE may permit a PAS filer to provide clarifying notes to the OGE Form 278e; however, such material is used to supplement, not to substitute for, required information.

Use of Attachments for Other Public Filers

All filers must complete the Cover Page of the OGE Form 278e and the equivalent fields of the OGE Form 278-T. If approved by the agency reviewing officials, filers may supply some or all of the information for the substantive Parts by attaching a statement from a financial institution, brokerage report, or other material.

These attachments must:

• include all of the information that the OGE Form 278e or OGE Form 278-T requires,
• cover the appropriate time periods completely, and
• readily disclose the information in a clear and concise manner.

A public financial disclosure report must be a complete document in itself. Although the OGE Form 278e or OGE Form 278-T may incorporate material from other sources, the material must be made part of the form by attaching it and referencing it in the relevant Parts.

Methods of Filing

Individuals filing as Candidates should download a copy of the OGE Form 278e from OGE’s website and submit a completed copy to the Federal Election Commission.

In most other cases, individuals should file their reports electronically, either through Integrity, the web-based system developed and administered by OGE for the executive branch, or through another agency-supported electronic financial disclosure system. If necessary, however, agencies may permit filers to submit a copy of the OGE Form 278e or OGE Form 278-T downloaded from OGE’s website.

1.04: Extensions

5 U.S.C. § 13103(g); 5 C.F.R. §§ 2634.201(g) & (h)

An agency may grant any filer or class of filers an extension of the time available to file a report for “good cause shown,” provided such extensions do not exceed 90 days. Extensions of more than 45 days are subject to stricter documentation requirements.

Form of the Request and Approval

OGE recommends that all extension requests and approvals be in writing. However, oral extensions are permissible, provided that the extension does not extend the total time to file more than 45 days past the original due date. An extension that extends the total time for filing by 46 to 90 days requires a written request by the filer and written approval by the agency.

For example, a filer may orally request a single 45-day extension but may only request (and receive agency approval of) a 90-day extension in writing. Similarly, a filer may orally request a 15-day extension on three separate occasions; however, the filer may not orally request (and the agency may not orally approve) a fourth such extension because that extension, when aggregated with prior extensions, would total more than 45 days.

“Good Cause”

Examples of “good cause shown” include:

• an agency’s failure to notify an individual in a timely manner of the obligation to file;
• a New Entrant filer’s inability to collect value and income information for complex holdings within 30 days of entering the position;
• an Annual filer’s inability to provide value and income information until certain investment statements are received;
• long periods of official travel by the filer prior to the due date;
• significant illness or family emergency;
• extremely pressing duty assignments;
• convenience of filing combined reports (e.g., combined Annual/Termination report); and
• administrative or technical difficulties in filing a report (e.g., the electronic financial disclosure system used by the agency was unavailable in the days leading up to the filing deadline).

Agencies may grant extensions in other situations not covered by these examples; however, an agency should be able to articulate why an extension meets the criteria for “good cause.”

Timing of Extension Requests and Approvals

Filers should request an extension before the due date. Likewise, agencies should act on the request prior to the due date.

Documenting Extensions

The Cover Page of the filer’s financial disclosure report must reflect the total number of days by which the due date was extended. For reports filed in Integrity, the reviewer should record the extension in the applicable field of the General Information page. Once entered, the extension information will appear next to the filer’s signature on the printed Cover Page.

Special Extension for Service in a Combat Zone

A filer serving with or in support of the Armed Forces automatically receives an extension if serving in an area while that area is designated by the President by Executive order as a combat zone for purposes of section 112 of the Internal Revenue Code of 1986. When applicable, this extension replaces all other extensions.

This extension runs until 180 days after the later of the following two dates:

• the last day of the filer’s service in the combat zone or
• the last day of the filer’s hospitalization resulting from that service.

Agencies must document the combat zone extension in the Cover Page to the filer’s report (OGE Form 278e or OGE Form 278-T). Writing “combat zone extension” is sufficient.

Extensions Do Not Change the Reporting Period

The reporting period is tied to a report’s original due date and is unaffected by any extensions. For example, a New Entrant report was originally due December 14, 2022. The filer received a 30-day extension and filed January 8, 2023. The Part 2 reporting period would start on January 1, 2021, and end on December 14, 2022.

1.05: Late Filing Fees

5 U.S.C. § 13106(d); 5 C.F.R. § 2634.704

An official who files any public financial disclosure report more than 30 days after the due date or more than 30 days after the last day of an extension, whichever occurs later, must pay the United States a $200 late filing fee. The “date of filing” is the date that the agency receives the report. The fee becomes due only when the report is actually filed. If the employee refuses to file, see the “Failure to File and Falsification Penalties” section.

Delegation of Collection Responsibilities

OGE has delegated to agencies the responsibility to collect late filing fees.

Notice of Late Filing Fee

For reports that are more than 30 days overdue, an agency must provide the delinquent filer with written notice that the filer:

• will owe the United States a $200 late filing fee upon filing that is subject to agency debt collection procedures if not paid; and
• must remit the full fee to the agency, payable to the “United States Treasury;” but
• may submit a written request to the agency that the fee be waived due to “extraordinary circumstances.”

Collection of the Late Filing Fee

If successful in collecting a late filing fee, the agency must forward it to the United States Treasury for deposit as miscellaneous receipts. Ethics officials should defer to their agency finance office for appropriate handling of fees collected.

If unsuccessful in collecting the late filing fee, the agency should institute debt collection procedures, such as salary or administrative offset. In addition, an agency may take appropriate disciplinary action.

The application of the late filing fee requirement must be documented in the filer’s public financial disclosure report file and should be noted on the filer’s report.

Waiver of the Late Filing Fee

OGE has delegated its authority to waive the late filing fee to agencies. The fee may be waived if the delay in filing was caused by extraordinary circumstances. The filer must make a written request for a late filing fee waiver and, if approved, the waiver must be issued in writing and saved as part of the filer’s public financial disclosure report file. The existence of a late filing fee waiver should be noted on the filer’s report. In certain circumstances, a filer, due to illness or incapacity, may be unable to request a late filing fee waiver under the normal procedures. In such cases, the agency may use discretion as to whether the late filing fee waiver can be issued in the absence of an affirmative request.

Extraordinary circumstances may include the agency’s failure to notify a New Entrant filer, first-time Annual filer, or Termination filer of the requirement to file the public financial disclosure report. Other circumstances that OGE views as extraordinary are:

• a family emergency, such as a fire, an illness, or a death;
• transfer of position causing confusion over filing;
• agency errors (other than notification errors); and
• the duties of a filer’s office (only agency emergencies).

In determining whether circumstances are extraordinary, other factors to consider include:

• the position of the filer (a filer might be held to a higher standard because the filer is an agency head or in a similar position);
• whether the filer requested any extensions, indicating a good faith effort to file; and
• the timeliness of the filer’s previous reports.

Employees who have previously filed Annual public reports should be aware of the next year’s annual filing requirement. In the absence of other extraordinary circumstances, an agency should not waive the late filing fee based on the failure of an ethics official to remind an experienced filer to submit the OGE Form 278e. Nor should the agency waive the late fee for any employee who was mistaken about the due date, unless the agency contributed to that misunderstanding.

Since the statute allows a 30-day grace period after the due date before late filing fees apply, filers should ensure that the agency receives their reports by the end of that period. Accordingly, administrative or postal delays at the end of the grace period alone do not constitute an extraordinary circumstance.

1.06: Failure to File and Falsification Penalties

In addition to the fee discussed in the “Late Filing Fees” section, individuals who fail to file a report, file a false report, or fail to report required information risk serious consequences. Both the agency and the Department of Justice may take action against the employee. This possibility emphasizes the importance of documenting contacts with filers, especially when there are concerns regarding timely or accurate filing. If it appears that penalties may need to be applied, OGE recommends that all contacts be in writing. Ethics officials should also make notes about telephone and in-person conversations.

Agency Disciplinary Action

5 U.S.C. § 13106(c); 5 C.F.R. § 2634.701(d)

An agency may take any appropriate action against employees who have not filed or who have filed a false, incomplete, or late report, in accordance with applicable personnel laws and regulations. Agency action does not, however, preclude action by the Department of Justice.

Actions that the Department of Justice May Take

Civil Action

5 U.S.C. § 13106(a)(1); 5 C.F.R. § 2634.701(b)

The Attorney General may bring a civil action in any appropriate United States district court against any individual who knowingly and willfully falsifies or who knowingly and willfully fails to file or report any information that such individual is required to report pursuant to 5 U.S.C. § 13104.

Criminal Action

5 U.S.C. § 13106(a)(2); 18 U.S.C. § 1001; 5 C.F.R. § 2634.701(c)

The Attorney General may bring a criminal action against any individual who:

• knowingly and willfully falsifies information required to be reported or
• knowingly and willfully fails to file or report any information that such individual is required to report.

1.07: Written Procedures

5 U.S.C. § 13122(d)(1); 5 C.F.R. § 2634.103(a) Note

Requirements

Each agency is required by Section 13122(d)(1) of the Ethics in Government Act to have written procedures for both the public and confidential financial disclosure systems regarding the collection, review, and evaluation of reports, as well as their public availability, as appropriate. An agency may issue separate written procedures for the confidential disclosure system or combine such procedures with its procedures for the public system.

In developing procedures, agencies should follow the guidance set forth in OGE DAEOgram DA-09-03-92 (September 3, 1992). Pursuant to that guidance, agency procedures for public financial disclosure should address the following topics:

• Identifying New Entrant, Annual, and Termination report filers, including a determination of who will be responsible for identifying filers and maintaining and updating master listings of filers.
• Distributing blank report forms (or, if applicable for the agency, providing access to an electronic filing system).
• Filing instructions (i.e., where and when to file reports, including any internal agency due dates).
• Identifying who filers should contact for assistance in completing the reports.
• Granting filing extensions.
• Granting exclusions from the filing requirements, including how to obtain approval from OGE for exclusions from the public financial disclosure requirements.
• Designating officials authorized to review and certify reports.
• Performing a technical and conflict of interest review.
• Levels of review and approval.
• Obtaining additional information from the filer when the report is incomplete, ambiguous, or raises conflict of interest issues and establishing an allowable timeframe within which the filer must provide the additional information.
• Amending and revising reports based on additional information obtained from the filer.
• Maintaining custody of reports.
• Providing for public access to public financial disclosure reports.
• Requiring remedial actions to resolve conflicts of interest or violations of laws, regulations, or executive orders.
• Pursuing administrative or disciplinary actions where appropriate.
• Following up on delinquent reports.
• Collecting the $200 late filing fee and granting waivers of the $200 late filing fee.

In addition to these requirements, agency procedures must address how the agency handles Periodic Transaction reports and complies with the other requirements of the STOCK Act (Public Law 112-105).

1.08: Collection of Termination Reports

5 U.S.C. §§ 13103(e) & 13106(a)(1); 5 C.F.R. §§ 2634.201(e) & 701(b)

Collection Process

Agencies need to have a process for collecting Termination reports and document that process in their financial disclosure procedures.

Agencies have discretion in developing this collection process; however, OGE recommends that the selected approach:

• Encourage, to the extent feasible, the collection of reports prior to the filer’s departure.
• Be based on adequately detailed written procedures for notification, reminders/warnings, and referral.
• Be consistently followed.
• Include adequate reminders before the initial due date.
• Include written notice after the due date that give the filer fair notice of the consequences of failing to comply and the parameters for a late filing fee waiver or variance of the timeline.
• Create a provable record that the notices were delivered.
• Include consultation with OGE for any report subject to OGE review and certification.

Sample Process

The sample process that follows is just one way to structure the notice and escalation steps for filers who have left federal service.

1. Send the filer a written notice of the need to complete a Termination report. Preserve a copy of this notice.
1. Ensure that you have a post-departure email address and mailing address for the filer.
2. Encourage the filer to complete the report prior to departure.

2. Send the filer at least one written reminder prior to the expiration of the 30-day period (or the end of the extension period if an extension has been granted). For filers using Integrity, the system can be configured to send such a reminder automatically (see Section 7.2 in the Integrity User Guide). Preserve a copy of any reminder sent.

3. If the filer does not submit the report within the required time period, send the filer a written notification that the report is past due. The notification should specify that a $200 late filing fee will be due if the filer does not submit the report within the 30-day grace period. Preserve a copy of this notice.

4. If the filer does not submit the report within the 30-day grace period, send the filer a written notice of the $200 late filing fee. See “Late Filing Fees.” This notification should also direct the filer to submit the report within a limited timeframe (e.g., 15 to 30 days, depending on the circumstances) and explain that failure to file may result in a referral to the Attorney General. Preserve a copy of this notice.

5. If the filer does not submit the report within the specific timeframe, send the filer a final written notice using certified mail. This notice should specify a final deadline by which the filer must submit a report to avoid referral to the Attorney General for failure to file. The notice should reference past notices and clearly indicate the potential statutory penalties for failure to file. Preserve a copy of this notice.

6. If the filer fails to submit the report after the final deadline, refer the filer to the Attorney General in accordance with the guidelines included in section 104 of the Ethics in Government Act, as amended. Agencies, however, should consult with OGE prior to proceeding with step 6 for any report subject to OGE review and certification.

In certain unusual cases, extenuating circumstances may argue in favor of an extended follow-up period. Agencies, however, should document these circumstances adequately. Agencies are encouraged to consult with OGE at any point in this process if they have questions concerning the collection of a delinquent report.

2.01: Reporting Periods

5 U.S.C. §§ 13103(d), 13103(e), & 13104(b); 5 C.F.R. § 2634.310

The reporting periods for the OGE Form 278e vary depending on the type of report being filed.

Extensions Do Not Change the Reporting Period

The reporting period is tied to a report’s original due date and is unaffected by any extensions. For example, a New Entrant report was originally due December 14, 2022. The filer received a 30-day extension and filed January 8, 2023. The Part 2 reporting period would start on January 1, 2021, and end on December 14, 2022.

¹ For example, if today is March 3, 2022, the reporting period would run from January 1, 2021, to March 3, 2022. When valuing assets and revolving charge accounts, the filer may choose any date that is fewer than 31 days before the filing date. All other liabilities must be valued at the highest amount during the reporting period.

² Filers do not need to include any period when they were not a public financial disclosure filer or an employee of the United States Government.

³ Filers do not need to include any period when they were not an employee of the United States Government.

2.02: Spouses and Dependent Children

Reporting Requirements

5 U.S.C. § 13104(e); 5 C.F.R. § 2634.311

Interests of a filer’s spouse and dependent children are reportable in the following Parts:

• Part 5: Spouse’s Employment Assets & Income and Retirement Accounts
• Part 6: Other Assets and Income
• Part 7: Transactions
• Part 8: Liabilities
• Part 9: Gifts and Travel Reimbursements (unless received for reasons independent of their relationship to the filer).

Definitions

Spouse

For purposes of financial disclosure and other federal ethics rules, “spouse” means an individual to whom the filer has been legally married, regardless of the filer’s state of residence. The term “spouse” does not include an individual with whom the filer is in a civil union, domestic partnership, or other relationship other than marriage. See OGE Legal Advisory LA-13-10 (August 19, 2013).

Dependent Child v. Minor Child

5 U.S.C. § 13101(2); 5 C.F.R. § 2634.105(d)

The basic criminal conflict of interest statute (18 U.S.C. § 208) uses the term “minor child,” but the financial disclosure requirements (and the Standards of Conduct provisions on impartiality) refer more broadly to “dependent children.”

For purposes of financial disclosure, “dependent” means an individual who is:

1. a son, daughter, stepson, or stepdaughter of the filer; and

2. unmarried, under age 21, and living in the filer’s house or is a dependent by tax code standards.

“Minor child” is a class of children defined by state law, usually as under age 18.

Tests for Separateness

5 U.S.C. § 13104(e)(1)(E); 5 C.F.R. § 2634.311(d)

A filer need not report assets, investment income, or liabilities of a spouse or dependent child if the interests strictly meet all the tests for separateness as specified in the regulation. These tests, however, are very rarely met. For example, an asset that is reported on a joint tax return or held in a trust for a child’s education is a benefit to the filer. Thus, the asset should be reported. A practical effect of these tests is that filers who complete joint tax returns, cohabitate, share expenses, or have not been disinherited by their spouses must report the spouse’s interests.

Changes in Status

Marriage during a Filing Period

When a filer gets married during the reporting period, the filer reports:

• In Parts 5 and 6: A spouse’s assets and sources of income for the period after the date of the marriage.
• In Part 7: A spouse’s transactions that took place during the period after the date of the marriage.
• In Part 8: A spouse’s liabilities that exceeded the reporting threshold during the period after the date of the marriage.
• In Part 9: A spouse’s gifts and travel reimbursements that were received after the date of the marriage.

Divorce or Separation

5 U.S.C. § 13104(e)(2); 5 C.F.R. § 2634.311(c)

A filer who is divorced or permanently separated need not report a spouse’s interests (assets, income, liabilities, transactions, gifts, or travel reimbursements) for the period before or after the divorce or permanent separation. However, note that even in situations where there is no reporting requirement, 18 U.S.C. § 208 will still apply to particular matters in which an employee knows the separated spouse has a financial interest.

In addition, filers need not report alimony or child support in a financial disclosure report.

No Longer a Dependent

The filer need not report the sole interests (assets, income, liabilities, transactions, gifts, or travel reimbursements) of any child who was not a dependent as of the date of filing. The filer, however, must still report any interests that are (or were) also those of the filer or the filer’s spouse (e.g., a jointly held cash account, a child’s loan for which the filer co-signed, and a dependent child’s gift that was also a gift to the filer).

2.03: Cover Page of the OGE Form 278e

The Cover Page of the OGE Form 278e contains the following information:

1. Filer’s Name

2. Report Type: The type of report must be specified. Based on the type of report, one or more of the following fields may be required:

• Date of Appointment (for New Entrant Reports)
• Year (for Annual Reports)
• Date of Termination (for Termination Reports)
• Name of Congressional Committee(s) Considering Nomination (for Nominee Reports)

3. Position: This field refers to the title of the position for which a report is being filed.

4. Agency: This field refers to the agency in which the position is located.

5. Other Federal Positions Held During the Preceding 12 Months: Filers should list any positions (other than the one for which they are filing) that they held with the United States Government during the twelve months prior to the date of filing, including any positions in the legislative and judicial branches. Filers should also provide the month and year in which they started and ended their service in the positions. Ongoing service should be reflected as “to Present.”

6. Filer’s Certification: Individuals filing hard copies of the OGE Form 278e must sign and date their reports in ink. By signing the report, the filer certifies that the information contained in the report is true, complete, and correct to the filer’s knowledge. The original signature should appear on the copy of the form that agency reviewers certify. Reviewers may certify photocopies, but OGE does not recommend this practice. Individuals filing within Integrity or other electronic filing systems will certify their reports through an electronic signature.

7. For Reviewer’s Use Only:

• Extension: Reviewers must specify the number of days of any extension granted. For hard copy reports, reviewers may enter the information in the “Comments of Reviewing Officials” section.
• Receipt Date: Reviewers of hard copy reports must enter the date of agency receipt in the “Comments of Reviewing Officials” section. The filer’s electronic signature date constitutes the receipt date for reports filed using Integrity or another electronic filing system.
• Comments of Reviewing Officials: Reviewers of hard copy reports should use the “Comments of Reviewing Officials” section for annotations to the report. Reviewers using Integrity would make annotations through the “public annotation” feature. See “Report Amendments and Annotations” for additional information.
• Agency Ethics Official Opinion: The agency’s final reviewing official certifies that, on the basis of the information contained in the report, the official concludes that the filer is in compliance with applicable laws and regulations, subject to any annotations in the “Comments of Reviewing Officials” section. Before signing, the official should be aware of the certification requirements (see “Certification Requirements”). Certification ends the review process.
• Other Review: The preliminary reviewing official should sign and date here if the agency requires an intermediate review. Individuals who are not examining the report for both technical sufficiency and potential conflicts of interest need not sign the Cover Page. For example, a supervisor who is only checking a filer’s disclosed interests for potential conflicts need not sign here. Integrity records such reviews internally within the system but does not record a signature in this field on the public report, unless the agency has decided to require the public display of such signatures. For hard copy reports, a limited review may be noted in the “Comments of Reviewing Officials” section or in the agency’s background notes to the report. If a limited review is recorded in the “Other Review” field, the limited nature of the review should be noted.
• U.S. Office of Government Ethics Certification: The Director of OGE, or a designee, certifies those reports subject to OGE review after the reports have been certified at the agency level.

2.04: OGE Form 278e, Part 1
Filer’s Positions Held Outside United States Government

What to Report

5 U.S.C. § 13104(a)(6)(A); 5 C.F.R. § 2634.307

Filers report in Part 1 any compensated or uncompensated position held with an organization other than the United States Government at any time during the reporting period, unless an exception applies.

How to Report

Organization Name: Filers provide the name of the organization.

* Reporting a Family Trust: For a trust that benefits the filer or a family member, filers may use initials in lieu of a person’s name (e.g., “2003 J.S. Trust”) or simply refer to the entity as a family trust (e.g., “Family Trust #1”). In addition, if the trust is a revocable trust, it is helpful for the filer to note that and to indicate whether the trust is the filer’s own revocable trust or a revocable trust for some other family member.

City/State: Filers provide the city and state in which the organization is located.

Organization Type: Filers describe the type of organization.

Position Type (This question is for internal purposes within Integrity and is not displayed on the printed OGE Form 278e.): Filers indicate the general type of organization by selecting one of the options provided in the drop-down list. The list of options changes based on the type of organization. If none of the listed options matches the type of position, filers may enter their own description. The type of position held determines the types of questions Integrity asks concerning possible assets, income, and arrangements.

Position Held: Filers provide the title or a brief functional description of the position.

From: Filers provide the month and year in which service in the position began.

To: Filers provide the month and year in which the position ended. If a filer still holds the position, the filer should indicate “present.”

Positions That Are Not Reportable

Filers do not need to report the following in Part 1:

• Positions held by a spouse or dependent children.
• Positions held with the United States Government and positions held in an official capacity as a representative of the United States Government.
• Positions held in a religious, social, fraternal, or political entity.
• Positions solely of an honorary nature.
• Mere membership in an organization.
• Passive investment interests as a limited partner or non-managing member of a limited liability company (i.e., the filer is just an investor and provides no services).

In addition, filers do not need to report service as a member of an advisory board or committee if the following criteria are met: (1) the filer’s service is unpaid; (2) the board or committee is that of a non-profit or governmental organization; (3) the filer does not have fiduciary duties of the sort exercised by officers, directors, or trustees; and (4) the filer’s role does not involve sufficient supervision by the organization to create a common-law employee-employer relationship.

No Positions to Report

The filer must affirmatively state that the filer does not have any positions to report. Within Integrity, the filer would make this statement by marking the “I do not have...” checkbox. For hard copy reports, the filer would write “None.”

2.05: OGE Form 278e, Part 2
Filer’s Employment Assets & Income and Retirement Accounts

What to Report

5 U.S.C. §§ 13104(a)(1) & (a)(3); 5 C.F.R. §§ 2634.301 & 2634.302

Filers report an asset related to employment in Part 2 if the value of the asset was more than $1,000 at the end of the reporting period or if the filer received more than $200 in income during the reporting period. For purposes of this Part, “employment-related” is interpreted broadly to cover all of the filer’s non-investment activities as well as the filer’s retirement accounts.

In addition, filers report each source, whether a natural person or an entity, from which the filer received more than $200 in earned income and other non-investment income during the reporting period.

How to Report

Generally, filers report employment-related assets and sources of non-investment income as follows:

Description: Filers must provide a description sufficient to identify the asset or source being reported. The amount of information needed for a sufficient description will depend on the type of asset or income being reported.

(1) Stock: Provide the name of the issuing company. For stock in a privately held company, describe the issuer’s business. For publicly traded stocks, it is helpful to provide the ticker symbol in addition to the name of the stock.

(2) Other assets with specific names (e.g., bonds and mutual funds): Provide the full name of the asset and, unless it is clear from the name, describe the type of asset. For publicly traded securities, it is helpful to provide the ticker symbol in addition to the name of the security.

(3) Assets without specific names: Describe the type of asset, including the city and state (or county and state) for real estate.

(4) Sources of earned or other non-investment income: Provide the name of the source and, for privately held companies, the nature of the business. In addition, for honoraria, include the date that the services were provided.

EIF: If a filer is reporting an investment vehicle that invests in assets of its own, the filer would report each underlying asset that was individually worth more than $1,000 at the end of the reporting period or from which more than $200 in income was received during the reporting period. As an exception to this requirement, however, a filer does not need to report the underlying assets of an investment vehicle that qualifies as an excepted investment fund (EIF). A filer marks the “EIF” field to indicate whether an entry qualifies as an excepted investment fund. Click here for the definition of “excepted investment fund.”

Value: Filers report the value of an asset by selecting the appropriate category. Filers of New Entrant, Nominee, and Candidate reports may determine the value of an asset by choosing its value on any date that is fewer than 31 days before the filing date. Filers of Annual and Termination reports should value assets as of the end of the reporting period.

Income Type: Filers skip this section if the amount of income during the reporting period was less than $201 or if the filer is reporting an investment vehicle that qualifies as an excepted investment fund. In all other cases, filers specify the type(s) of income (e.g., salary, consulting fees, dividends, interest, capital gains, rent, royalties, etc.).

Income Amount:

(1) Income less than $201: Filers select the “None (or less than $201)” amount category.

(2) Dividends, capital gains, interest, rent, royalties, or income from excepted investment funds: Filers select the category that corresponds to the total amount of income received during the reporting period.

(3) Other income: Filers provide the exact amount of income received during the reporting period.

Assets and Income That Are Not Reportable

Assets or income from United States Government employment are not reportable in the OGE Form 278e. In addition, filers should not report in Part 2 assets that were acquired separately from business, employment, or other income-generating activities (e.g., assets purchased through a brokerage account). Filers should instead report such assets in
Part 6; nonetheless, reviewers need not treat the reporting of such assets in Part 2 as an error requiring follow-up. Reviewers may wish to notify the filer of the appropriate placement of such assets if the misplacement can cause confusion on the part of the reader.

No Assets or Income to Report

The filer must affirmatively state that the filer does not have any assets or sources of non-investment income to report. Within Integrity, the filer would make this statement by marking the “I do not have...” checkbox. For hard copy reports, the filer would write “None.”

2.06: OGE Form 278e, Part 3
Filer’s Employment Agreements and Arrangements

What to Report

5 U.S.C. § 13104(a)(7); 5 C.F.R. § 2634.306

Filers report their participation in the following agreements or arrangements during the reporting period:

• Continuing participation in an employee welfare, retirement, or benefit plan maintained by a former employer (including any defined contribution plan, defined benefit plan, or deferred compensation);
• Continuation of payments by a former employer (e.g., final bonus payment or severance payments);
• Retention or disposition of employer-awarded equity, sharing in profits, or carried interests (e.g., vested or unvested stock options, restricted stock, future sale of a company's profits, etc.);
• Leave of absence; or
• Future employment.

Note: Maintaining an account within a 401k, 403b, 457, or similar plan constitutes “continuing participation.”           

How to Report

Filers complete Part 3 by providing the following information and any other pertinent details of the agreement or arrangement:

Employer or Party: Filers provide the other party to the agreement or arrangement. In most cases, the other party will be the filer’s employer.

City/State: Filers provide the city and state of the other party.

Status and Terms: Filers briefly describe the type of agreement or arrangement, its terms (in particular, the timing and form of any payments), and its current status.

Date: Filers provide the month and year in which the agreement or arrangement began. In many cases, this will be when the filer joined the employer or otherwise became eligible for coverage under the agreement.

Agreements and Arrangements That Are Not Reportable

Filers do not need to report the following as agreements and arrangements in Part 3:
(1) agreements and arrangements of a spouse or dependent child; (2) agreements and arrangements with the United States Government, such as participation in the Federal Employees Retirement System or the Civil Service Retirement System; and (3) if the filer is a Nominee, New Entrant, or Candidate, any agreement or arrangement that will end before the individual files the report.

No Agreements or Arrangements to Report

The filer must affirmatively state that the filer does not have any agreements or arrangements to report. Within Integrity, the filer would make this statement by marking the “I do not have...” checkbox. For hard copy reports, the filer would write “None.”

2.07: OGE Form 278e, Part 4
Filer’s Sources of Compensation Exceeding $5,000 in a Year (Nominee and New Entrant Reports Only)

What to Report

5 U.S.C. § 13104(a)(6)(B); 5 C.F.R. § 2634.308

Filers report any source that paid more than $5,000 for the filer’s personal services in any calendar year during the reporting period, which covers the preceding two calendar years and the current calendar year up to the date of filing.

Filers report such payments both from employers and from any clients to whom the filer personally provided services. Filers report a source even if the source made its payment to an employer and not to the filer directly. As an exception to the requirement to report sources of such payments, filers do not include the United States Government as a source.

Filers do not report a client’s payment to an employer if the filer did not provide the services for which the client is paying. Because another employee, associate or partner provided the services, the payment is not for services the filer personally provided and, therefore, is not reportable in Part 4.

How to Report

Generally, filers report sources as follows:

Source Name: Filers provide the name of the source.

City/State: Filers provide the city and state in which the source is located.

Brief Description of Duties: Filers provide a brief description of the type of services rendered.

* In certain rare cases, filers need not provide the identity of confidential clients. In those cases, filers need to specify the reason(s) why confidential clients have not been disclosed. For each reason specified, filers would indicate the number of confidential clients that have not been disclosed and indicate how many clients are entities and how many are individuals (e.g., “2 confidential clients are not disclosed because of DC Bar Rule 1.6 = 1 organization and 1 individual”). For Presidential nominees, the non-disclosure of confidential clients must be approved in advance by OGE.

Sources That Are Not Reportable

Filers do not report the United States Government as a source. In addition, filers do not report any source of a spouse or dependent child.

No Sources to Report

The filer must affirmatively state that the filer does not have any sources of compensation to report. Within Integrity, the filer would make this statement by marking the “I do not have...” checkbox. For hard copy reports, the filer would write “None.”

2.08: OGE Form 278e, Part 5
Spouse’s Employment Assets & Income and Retirement Accounts

What to Report

5 U.S.C. § 13104(e)(1); 5 C.F.R. § 2634.311

Filers report an asset related to a spouse’s employment in Part 5 if the value of the asset was more than $1,000 at the end of the reporting period or if the filer’s spouse received more than $200 in income during the reporting period. For purposes of this Part, “employment-related” is interpreted broadly to cover, with certain exceptions, all of a spouse’s non-investment activities as well as the spouse’s retirement accounts.

In addition, filers report each source, whether a natural person or an entity, from which the filer’s spouse received more than $1,000 in earned income (or $200 in honoraria) during the reporting period.

How to Report

Filers report their spouse’s employment-related assets and sources of earned income in the same manner as their own employment-related interests with two exceptions. First, filers leave the “Income Amount” field blank when reporting a spouse’s earned income other than honoraria. The exact amount of honoraria is required. Second, the “Value” and “Income Amount” fields include a category labeled “Over $1,000,000.” A filer may use this category or may use the higher value and amount categories.

Assets and Income That Are Not Reportable

The reporting exceptions for filers also apply to spouses. In addition, filers report only sources of earned income for spouses, not all sources of non-investment income.

No Assets or Income to Report

The filer must affirmatively state that the filer does not have any assets or sources of earned income to report. Within Integrity, the filer would make this statement by marking the “I do not have...” checkbox. For hard copy reports, the filer would write “None.”

2.09: OGE Form 278e, Part 6
Other Assets and Income

What to Report

5 U.S.C. §§ 13104(a)(1), (a)(3), & (e)(1); 5 C.F.R. §§ 2634.301, 2634.302, & 2634.311

Filers report each asset, not already reported in Part 2 or Part 5, that ended the reporting period with a value greater than $1,000 or from which more than $200 in income was received during the reporting period. For purposes of the value and income thresholds, filers aggregate their interests with those of their spouses and dependent children.

How to Report

Filers report assets in the same manner as their employment-related assets with one exception. The “Value” and “Income Amount” fields include a category labeled “Over $1,000,000.” A filer may use this category for assets owned by the filer’s spouse or dependent children, but not for those assets owned individually or jointly by the filer.

Assets and Income That Are Not Reportable

Filers do not report any of the following: (1) a personal residence (including a vacation home used as a second residence or a vacation home used as a timeshare) that the filer did not rent out during the reporting period; (2) retirement benefits from the United States Government, including the Thrift Savings Plan; (3) income from Social Security, veterans’ benefits, and other similar United States Government benefits; (4) cash accounts (e.g., money market accounts, certificates of deposit, savings accounts, checking accounts) in a single financial institution aggregating $5,000 or less (unless the income exceeded $200); (5) shares in a single money market fund aggregating $5,000 or less (unless the income exceeded $200); (6) term life insurance; (7) insurance claims and reimbursements, unless they are subject to federal income tax; (8) assets of a trade or business, unless the assets are unrelated to the operations of that trade or business;
(9) personal loans made by the filer, the filer’s spouse, or a dependent child to a parent, spouse, sibling, or child; (10) interests of a spouse living separate and apart with the intention of terminating the marriage or providing for a permanent separation;
(11) interests of a former spouse or a spouse from whom the filer is permanently separated; and (12) payments from a spouse or former spouse associated with a divorce or permanent separation.

No Assets to Report

The filer must affirmatively state that the filer does not have any assets to report. Within Integrity, the filer would make this statement by marking the “I do not have...” checkbox. For hard copy reports, the filer would write “None.”

2.10: OGE Form 278e, Part 7
Transactions (Annual and Termination Reports Only)

What to Report

5 U.S.C. §§ 13104(a)(5) & (e)(1); 5 C.F.R. §§ 2634.303 & 2634.311

Filers report a purchase, sale, or exchange of real property or securities that occurred during the reporting period if the amount of the transaction was more than $1,000.

How to Report

Generally, filers report transactions as follows:

Description: Filers provide a description sufficient to identify the asset being reported (or both assets in the case of an exchange). The amount of information needed for a sufficient description will depend on the type of asset being reported.

(1) Stock: Provide the name of the issuing company.

(2) Other securities with specific names (e.g., bonds and mutual funds): Provide the full name of the asset and, unless it is clear from the name, describe the type of asset.

(3) Real estate: Describe the type of real estate (e.g., “residential,” “commercial,” “industrial,” or “undeveloped”) and provide the city and state in which it is located. Providing the county and state is also acceptable. Do not provide a street address.

If the asset is an underlying holding of some other investment vehicle (e.g., held within a fund that does not qualify as an excepted investment fund), it is helpful if the filer identifies the investment vehicle (e.g., Positron Investments, LLC: Chevron Corp.).

Type: Filers specify the type of transaction as a purchase, sale, or exchange.

Date: Filers provide the month, day, and year of the transaction.

Amount: Filers report the amount of the transaction by selecting the appropriate category.

Transactions That Are Not Reportable

Filers do not need to report transactions that concern the following: (1) a personal residence, unless the personal residence was rented out at any point during the reporting period; (2) cash accounts (e.g., checking, savings, certificates of deposit, money market accounts) and money market mutual funds; (3) Treasury bills, Treasury bonds, Treasury notes, and U.S. savings bonds; (4) holdings within a Thrift Savings Plan account or other retirement account for United States Government employees; (5) an underlying asset of an excepted investment fund, an excepted trust, or a qualified trust; and (6) assets of a trade or business, unless the assets are unrelated to the operations of that trade or business.

In addition, filers do not need to report: (1) transactions that occurred when the filer was not a public financial disclosure filer or an employee of the United States Government; (2) actions that do not constitute purchases, sales, or exchanges (e.g., gifts given or received, stock splits, bond calls or maturity, or expiration of options); (3) transactions that occurred solely by and between the filer, the filer’s spouse, or the filer’s dependent children; (4) transactions involving the interests of a spouse living separate and apart with the intention of terminating the marriage or providing for a permanent separation; and
(5) transactions involving the interests of a former spouse or a spouse from whom the filer is permanently separated.

Relationship to Periodic Transaction Reports

Filers do not need to report a transaction in an Annual or Termination report (OGE Form 278e) if the transaction has already been reported in a Periodic Transaction report (OGE Form 278-T), unless the filer’s agency requires duplicate reporting. Filers using Integrity can import transactions disclosed in prior Periodic Transaction reports without additional data entry. Other electronic filing systems may offer similar functionality. Agencies using such systems may determine that the benefits of aggregating all transactions within a reporting period in an Annual or Termination report outweigh the minimal burden imposed on the filer.

No Transactions to Report

The filer must affirmatively state that the filer does not have any transactions to report. Within Integrity, the filer would make this statement by marking the “I do not have...” checkbox. For hard copy reports, the filer would write “None.”

2.11: OGE Form 278e, Part 8
Liabilities

What to Report

5 U.S.C. §§ 13104(a)(4) & (e)(1); 5 C.F.R. §§ 2634.305 & 2634.311

Filers report liabilities owed to any creditor that exceeded $10,000 at any time during the reporting period. The reporting requirement covers liabilities of the filer and any liabilities of the filer’s spouse and dependent children.

How to Report

Generally, filers report liabilities as follows:

Creditors: Filers provide the name of the creditor. Reviewers may request the city and state if that information is needed for the conflicts analysis.

Type: Filers describe the type of liability.

Amount: Filers mark the appropriate category of amount or value. For revolving charge accounts, filers use the value of the liability at the end of the reporting period. For all other liabilities, filers mark the category that corresponds to the highest value of the liability during the reporting period.

Year Incurred: Filers provide the year that the liability was incurred.

Rate: Filers provide the interest rate. Describing the rate in reference to a prime rate, such as “prime + 1%,” is also sufficient.

Term: Filers specify, in years or months, the time that the loan allows for repayment. Describing the term as “on demand,” “open-ended,” “revolving” (credit cards), or something similar is also sufficient, if applicable.

Certain Mortgages Are Not Reportable

Filers do not need to report a mortgage or home equity loan on their personal residence, unless (1) the residence was rented during the reporting period or (2) the filer is a nominee or appointee to a Presidentially appointed, Senate-confirmed (PAS) position. A PAS nominee or appointee generally must report a mortgage or home equity loan on a personal residence unless a specific additional exclusion applies.

Other Liabilities That Are Not Reportable

Filers do not need to report the following liabilities in Part 8: (1) loans secured by a personal motor vehicle, household furniture, or appliances, provided that the loan does not exceed the item’s purchase price; (2) revolving charge accounts, such as credit card balances, provided that the outstanding liability did not exceed $10,000 at the close of the reporting period; (3) liabilities of a trade or business, unless the filer (or spouse or a dependent child) is personally liable; (4) personal liabilities owed to a spouse, parent, sibling, or child of the filer, the filer’s spouse, or the filer’s dependent child; (5) liabilities of a spouse living separate and apart with the intention of terminating the marriage or providing for a permanent separation; and (6) obligations arising from divorce or permanent separation.

No Liabilities to Report

The filer must affirmatively state that the filer does not have any liabilities to report. Within Integrity, the filer would make this statement by marking the “I do not have...” checkbox. For hard copy reports, the filer would write “None.”

2.12: OGE Form 278e, Part 9
Gifts and Travel Reimbursements (Annual and Termination Reports Only)

What to Report

5 U.S.C. §§ 13104(a)(2) & (e)(1); 5 C.F.R. §§ 2634.304 & 2634.311

Separate reporting thresholds apply to gifts and travel reimbursements.

Gifts: Filers report gifts totaling more than $480 that were received from a single source during the reporting period. When determining whether the total value of gifts from a single source exceeds $480, filers do not need to include any gifts that had a value of $192 or less. Click here for an example.

Travel reimbursements: Filers report travel reimbursements totaling more than $480 that were received from a single source during the reporting period. When determining whether the total value of reimbursements from a single source exceeds $480, filers do not need to include any reimbursements that had a value of $192 or less.

The reporting and aggregation thresholds are tied to the definition of minimal value under the Foreign Gifts and Decorations Act and are updated at three-year intervals. This version of the Public Financial Disclosure Guide was issued in January 2024, and it uses the thresholds that were made effective in 2023 for gifts and travel reimbursements received on or after January 1, 2023. The next update will likely occur in 2026.

How to Report

Generally, filers report gifts and travel reimbursements as follows:

Source Name: Filers provide the identity of the source.

City/State: Filers provide the source’s city and state of business or residence.

Brief Description: Filers describe the nature of the item or reimbursement received. For travel gifts and reimbursements, this description would include a travel itinerary, the dates of travel, and the nature of the expenses. Although not required, it is helpful if the filer specifies the filer’s relationship to the source or notes the basis on which the gift or reimbursement was accepted.

Value: Filers provide the fair market value of the gift(s) or travel reimbursement(s).

Gifts and Travel Reimbursements That Are Not Reportable

5 U.S.C. §§ 13104(a)(2), 13101(5), & 13101(15); 5 C.F.R. §§ 2634.105(h, k, n) & 2634.304(c)

Filers do not need to report the following: (1) anything given to the filer’s spouse or dependent child totally independent of their relationship to the filer (e.g., the spouse’s business-related travel reimbursements); (2) anything for which the filer paid fair market value; (3) anything accepted by the United States Government under a statute or contract (e.g., travel payments accepted under 31 U.S.C. § 1353); (4) anything received when the filer was not an employee of the United States Government; (5) anything received from a “relative”; (6) bequests and other forms of inheritance; (7) suitable mementos of a function honoring the filer (e.g., retirement party); (8) communications to the filer’s office, including subscriptions to newspapers and periodicals; (9) nonbusiness gifts of personal hospitality (food, lodging, and entertainment, but not transportation) at the donor’s personal residence or family property; (10) food, lodging, transportation, entertainment, or reimbursements provided by a foreign government within a foreign country or by the United States Government, the District of Columbia, or a state or local government; (11) food and beverages that are not consumed in connection with a gift of overnight lodging; (12) reimbursements required to be reported under the Foreign Gifts and Decorations Act; (13) reimbursements received for political trips that must be reported under § 304 of the Federal Election Campaign Act of 1971; and
(14) travel reimbursements received from a non-federal employer.

Waiver

5 U.S.C. § 13104(a)(2)(C); 5 C.F.R. § 2634.304(f)

In certain unusual cases, the Director of OGE may grant a waiver of the public disclosure requirements for gifts. However, the filer must still report the items received to the agency and OGE, and the fact that the filer obtained a waiver will be publicly available. Click the following link to see more detailed guidance on this topic: Gift Reporting Waiver.

No Gifts or Travel Reimbursements to Report

The filer must affirmatively state that the filer does not have any gifts or travel reimbursements to report. Within Integrity, the filer would make this statement by marking the “I do not have...” checkbox. For hard copy reports, the filer would write “None.”

3.01: Cover Page of the OGE Form 278-T

The Cover Page of the OGE Form 278-T contains the following information:

1. Filer’s Name

2. Position: This field refers to the title of the position for which a report is being filed.

3. Agency: This field refers to the agency in which the position is located.

4. Filer’s Certification: Individuals filing hard copies of the OGE Form 278-T must sign and date their reports in ink or have a verified electronic signature. By signing the report, the filer certifies that the information contained in the report is true, complete, and correct to the filer’s knowledge. The original signature should appear on the copy of the form that agency reviewers certify. Reviewers may certify photocopies, but OGE does not recommend this practice. Individuals filing within Integrity or other electronic filing system will certify their reports through an electronic signature.

5. For Reviewer’s Use Only:

• Extension: Reviewers must specify the number of days of any extension granted. For hard copy reports, reviewers may enter the information in the “Comments of Reviewing Officials” section.
• Receipt Date: Reviewers of hard copy reports must enter the date of agency receipt in the “Comments of Reviewing Officials” section. The filer’s electronic signature date constitutes the receipt date for reports filed using Integrity or another electronic filing system.
• Comments of Reviewing Officials: Reviewers of hard copy reports should use the “Comments of Reviewing Officials” section for annotations of the report. Reviewers using Integrity would make annotations through the “public annotation” feature. See “Report Amendments and Annotations” for additional information.
• Agency Ethics Official Opinion: The agency’s final reviewing official certifies that, on the basis of the information contained in the report, the official concludes that the filer is in compliance with applicable laws and regulations, subject to any annotations in the “Comments of Reviewing Officials” section. Before signing, the official should be aware of the certification requirements (see “Review Steps and Certification Requirements”). Certification ends the review process.
• Other Review: The intermediate reviewing official should sign and date here if the agency requires an intermediate review. Individuals who are not examining the report for both technical sufficiency and potential conflicts of interest need not sign the Cover Page. For example, a supervisor who is only checking a filer’s disclosed interests for potential conflicts need not sign here. Integrity records such reviews internally within the system but does not record a signature in this field on the public report, unless the agency has decided to require the public display of such signatures. For hard copy reports, a limited review may be noted in the “Comments of Reviewing Officials” section or in the agency’s background notes to the report. If a limited review is recorded in the “Other Review” field, the limited nature of the review should be noted.
• U.S. Office of Government Ethics Certification: The Director of OGE, or a designee, certifies those reports subject to OGE review after the reports have been certified at the agency level.

3.02: Reporting Periodic Transactions

What to Report

5 U.S.C. § 13105(l); 5 C.F.R. § 2634.309

Filers report any purchase, sale, or exchange by the filer, the filer’s spouse, or dependent child of stocks, bonds, commodity futures, and other securities if the amount of the transaction exceeded $1,000.

How to Report

Generally, filers report transactions as follows:

Description: Filers provide a description sufficient to identify the asset being reported (or both assets in the case of an exchange). The amount of information needed for a sufficient description will depend on the type of asset being reported.

(1) Stock: Provide the name of the issuing company.

(2) Other securities with specific names (e.g., bonds): Provide the full name of the asset and, unless it is clear from the name, describe the type of asset.

If the asset is an underlying holding of some other investment vehicle (e.g., held within a fund that does not qualify as an excepted investment fund), it is helpful if the filer identifies the investment vehicle (e.g., Positron Investments, LLC: Chevron Corp.).

Type: Filers specify the type of transaction as a purchase, sale, or exchange.

Date: Filers provide the month, day, and year of the transaction.

Notification Received Over 30 Days Ago: Filers select this field only if notice of the transaction was received more than 30 days ago. Absent an extension, filers would likely not select this field because filers are required to report transactions within 30 days of notification.

Amount: Filers report the amount of the transaction by selecting the appropriate category.

Transactions That Are Not Reportable

Filers do not need to report transactions that concern the following: (1) real property (e.g., apartment building or farmland); (2) cash accounts (e.g., checking, savings, certificates of deposit, money market accounts) and money market mutual funds; (3) Treasury bills, Treasury bonds, Treasury notes, and U.S. savings bonds; (4) an excepted investment fund, such as a mutual fund; (5) holdings within a Thrift Savings Plan account or other retirement account for United States Government employees; (6) underlying holdings of an excepted trust or a qualified trust; and (7) assets of a trade or business, unless the assets are unrelated to the operations of that trade or business.

In addition, filers do not need to report: (1) transactions that occurred when the filer was not a public financial disclosure filer or an employee of the United States Government; (2) actions that do not constitute purchases, sales, or exchanges (e.g., gifts given or received, stock splits, bond calls or maturity, or expiration of options); (3) transactions that occurred solely by and between the filer, the filer’s spouse, or the filer’s dependent children; (4) transactions involving the interests of a spouse living separate and apart with the intention of terminating the marriage or providing for a permanent separation; and (5) transactions involving the interests of a former spouse or a spouse from whom the filer is permanently separated.

Voluntary Reporting of Annual and Termination Information

Filers do not need to report a transaction in an Annual or Termination report (OGE Form 278e) if the transaction has already been reported in a Periodic Transaction report (OGE Form 278-T), unless the filer’s agency requires duplicate reporting. Annual and Termination reports, however, also require filers to report purchases, sales, or exchanges of: (1) mutual funds and other excepted investment funds and (2) real property (excluding a personal residence). If filers prefer to report such transactions in Periodic Transaction reports, filers may do so.

* Note that Integrity allows filers to import Periodic Transaction reports into Annual or Termination reports without additional data entry. Other electronic filing systems may offer similar functionality.

4.01: Review Steps and Certification Requirements

Review Steps

You, as agency reviewer, advance the objectives of the public financial disclosure system by taking the following basic steps:

Technical Review

Identify and address issues with how the report was completed.

• Check whether the report was filed in a timely manner.
• Ensure that each required part of the report has been completed.
• Determine whether the information provided satisfies the reporting requirements as set forth in statute and regulation.
• Resolve instances of inadequate disclosure.
• Address obvious omissions or inconsistencies.
• Consider if there is any sensitive over-reported information that needs to be removed.

Conflicts Review

Identify interests that create a risk that the filer has or might violate the Ethics in Government Act of 1978, as amended; the criminal conflict of interest statutes; the Standards of Ethical Conduct for Employees of the Executive Branch; or other applicable laws and regulations (e.g., Ethics Pledge; or agency supplemental regulations).

Remedies

Resolve potential or actual conflicts of interest.

• Provide guidance on the application of the ethics statutes and regulations to the filer’s reported interests and official duties, as appropriate.
• Identify any specific actions that the filer must or should take to resolve potential or actual conflicts, and document such actions, as appropriate.
• Refer any apparent violations that may have already occurred for further action as needed.

What Certification Means

5 U.S.C. § 13108(b); 5 C.F.R. § 2634.605(b)

In order to certify a report, a reviewer must determine, to the reviewer’s satisfaction, that:

• each required part of the report is completed and
• no interest or position disclosed on the report violates or appears to violate:
• any applicable provision of chapter 11 of title 18, United States Code (i.e., criminal conflict of interest statutes);
• the Ethics in Government Act of 1978, as amended, and the implementing regulations;
• Executive Order 12674, as modified by Executive Order 12731, and the implementing regulations (i.e., Standards of Conduct);
• any other applicable Executive Order in force at the time of the review (e.g., Ethics Pledge); or
• any other agency-specific statute or regulation that governs the filer.

Who Certifies

5 U.S.C. § 13108(b); 5 C.F.R. § 2634.605(a)

Reports may be certified by:

• the Designated Agency Ethics Official (DAEO);
• the Alternate Designated Agency Ethics Official (ADAEO); or
• a delegate of the DAEO, such as a deputy ethics official, deputy ethics counselor, deputy standards of conduct counselor, or the equivalent.

Only the DAEO (or ADAEO in the DAEO’s absence) may certify reports of nominees to positions requiring Presidential appointment and Senate confirmation (PAS). For the DAEO’s own report, the agency head or a delegate of the agency head should certify the report.

Where to Certify

A reviewer certifies an OGE Form 278e filed within Integrity or another electronic financial disclosure system by taking the appropriate action within the system. See your system’s user guide for assistance. Once certified, the reviewer’s electronic signature will display in the “Agency Ethics Official’s Opinion” field of the report.

A reviewer certifies a printed, hard copy of the OGE Form 278e by signing and dating the Cover Page in the fields reserved for “Agency Ethics Official’s Opinion.”

Intermediate Reviews

Although not required, some agencies find it useful to have one or more individuals conduct intermediate reviews prior to the final review by the certifying official. These intermediate reviews may entail a full review for technical sufficiency and potential conflicts or a limited review for only certain issues.

Limited Intermediate Reviews

An individual conducting a limited intermediate review does not check whether the report meets all the prerequisites for certification. For example, an agency may require the supervisor to examine disclosed entries for any apparent conflicts with the filer’s duty assignments without requiring the supervisor to check for technical errors. Similarly, the agency may require an individual to check a report for technical errors without having to consider potential conflicts.

Given the limited nature of such reviews, Integrity does not display the completion of these activities on the publicly releasable version of the report but rather records the activities within an internal log of review events, unless the agency has decided to require the public display of such signatures. For hard copy reports, a limited review may be noted in the “Comments of Reviewing Officials” section or in the agency’s background notes to the report. If a limited review is recorded in the “Other Review” field, the limited nature of the review should be noted.

Agencies must ensure that limited intermediate reviewers have sufficient training to perform the tasks within their purview. For example, a supervisor tasked with conducting a review for potential conflicts needs to be familiar with the federal conflict of interest laws.

Full Intermediate Reviews

An individual conducting a full intermediate review checks whether the report meets all the prerequisites for certification. Such intermediate reviewers follow the same review standards applicable to certifying officials that have been set forth in this section of the guide. Upon completing a full intermediate review, the reviewer signs and dates the report, which is displayed in the “Other Review” field of the Cover Page.

Agencies must ensure that full intermediate reviewers:

• are familiar with the technical reporting requirements;
• are familiar with the federal conflict of interest laws; and
• can evaluate available conflict of interest remedies in light of the filer’s duties.

4.02: Review Timeframes

5 U.S.C. § 13108(a); 5 C.F.R. § 2634.605(a)

Initial Review

An agency should review reports promptly and must perform a technical review and conflict of interest analysis within 60 days of receiving a report.

If No Additional Information or Remedy is Required

If no additional information or remedy is required, agencies must also certify the report before the 60-day period expires.

If Additional Information or Remedy is Required

Agencies should attempt to review and certify reports within 60 days of filing to ensure that potential conflicts of interest are identified and resolved as quickly as possible. If a report cannot be certified in that timeframe because additional information or a remedy is required, agencies must contact the filer for the information or begin the process of implementing a remedy before the 60-day period expires. Requests for additional information must require a response within 30 days of the request, unless the agency grants a written extension.

Agencies must then make reasonable efforts to complete the review process as soon as practicable following the expiration of the 60-day period. Such efforts would include actively following up with filers and escalating instances of non-responsiveness as appropriate. In cases for which remedial action is required, such remedial action must be completed no later than 3 months from the date on which the filer receives notice that the action is required. Agencies may extend this timeframe in unusual circumstances but such circumstances must be fully documented to the satisfaction of the final certifying official.

Filers who do not respond to requests for information in a timely manner may be subject to the provisions of 5 C.F.R. § 2634.701.

PAS Nominee Reports

Special expedited procedures apply to reports filed by nominees to positions requiring Presidential appointment and Senate confirmation (PAS Nominee reports). See 5 C.F.R. § 2634.605(c) for additional information regarding these procedures.

4.03: Tools of Review

A variety of resources exist that can help you in the review of a filer’s report. Some of these resources include:

• the filer’s prior reports and any supporting materials (if applicable);
• the notes of an individual who performed an earlier review of the report;
• the instructions accompanying the OGE Form 278e or OGE Form 278-T;
• federal ethics laws and regulations;
• your agency’s prohibited holdings list (if applicable);
• a list of your agency’s grantees, contractors, licensees, etc.;
• OGE legal and program management advisories; and
• financial reference materials and/or access to the internet to conduct research.

4.04: When to Obtain Additional Information

Standard of Scrutiny

5 C.F.R. § 2634.605(b) provides:

• (1) Initial review: As a part of the initial review, the reviewing official may request an intermediate review by the filer’s supervisor or another reviewer. In the case of a filer who is detailed to another agency for more than 60 days during the reporting period, the reviewing official will coordinate with the ethics official at the agency at which the employee is serving the detail if the report reveals a potential conflict of interest.
• (2) Standards of Review: The reviewing official must examine the report to determine, to the reviewing official’s satisfaction, that:
1. (i) each required part of the report is completed; and
2. (ii) no interest or position disclosed on the report violates or appears to violate:
1. (A) any applicable provision of chapter 11 of title 18, United States Code;
2. (B) the Ethics in Government Act of 1978, as amended, and the implementing regulations;
3. (C) Executive Order 12674, as modified by Executive Order 12731, and the implementing regulations;
4. (D) any other applicable Executive Order in force at the time of the review; or
5. (E) any other agency-specific statute or regulation which governs the filer.
• (3) Signature by reviewing official: If the reviewing official is of the opinion that the report meets the requirements of paragraph (b)(2) of this section, the reviewing official will certify it by signature and date. The reviewing official need not audit the report to ascertain whether the disclosures are correct. Disclosures will be taken at ‘‘face value’’ as correct, unless there is a patent omission or ambiguity or the official has independent knowledge of matters outside the report. However, a report which is signed by a reviewing official certifies that the filer’s agency has reviewed the report, that the reviewing official is of the opinion that each required part of the report has been completed, and that on the basis of information contained in such report the filer is in compliance with applicable laws and regulations noted in paragraph (b)(2)(ii) of this section.

Additional Considerations

All OGE Form 278e Reports

Parts 2, 5, and 6 of the OGE Form 278e address many of the same types of information. Prior to the issuance of the OGE Form 278e, these Parts were combined in a single section (“Schedule A”). For the OGE Form 278e, OGE separated the reporting of filers’ employment assets and income, spouses’ employment assets and income, and other assets and income in order to simplify the presentation of the different reporting thresholds as well as to group all information related to the filers’ employment activities (i.e., Parts 1 through 4). Nonetheless, agencies are not expected to be rigid in distinguishing “Employment Assets and Income” from “Other Assets and Income.” OGE has established this distinction with the goals of increasing accuracy and highlighting relevant assets for the interested public. Although these goals are important, rigid enforcement is not required in every case. Thus, if an individual filer inadvertently reports an employment-related asset, such as an incentive stock option, in Part 6 (“Other Assets and Income”), an agency has discretion to accept the entry or require that the asset be moved to Part 2 or Part 5. Even if the agency accepts the entry, the reviewer may still wish to notify the filer of the appropriate placement of such assets for future reference.

For reports that will be sent to the Senate, OGE may require reporting on the proper Part for the sake of consistent presentation to the Senate committees.

New Entrant and Nominee Reports

With New Entrant reports, reviewers should approach the report as if it were the story of that person’s finances. Look for obvious gaps in that story, such as long-term employment with no retirement plan reported or a New Entrant with significant stock holdings and no employment. If gaps appear, reviewers should help filers to understand the disclosure requirements better. In all cases, however, reviewers need to ensure that the filer has reported entries for each Part or affirmatively stated that there are no interests to report for that Part. Within Integrity, the filer would make this statement by marking the “I do not have...” checkbox. For hard copy reports, the filer would write “None.”

The highest level of scrutiny applies when reviewing a report filed by a nominee to a position requiring Presidential appointment and Senate confirmation (PAS). Therefore, reviewers should err on the side of seeking clarification or additional information from a PAS nominee if there is any doubt about the adequacy of a report. See OGE DAEOgram DO-08-002 (January 25, 2008).

Annual Reports

Reviewers are not required to perform a line-by-line comparison between a filer’s current Annual report and the filer’s most recent prior report, and reviewers need not reconcile all of the differences that may exist. Reviewers should familiarize themselves with the prior report and follow up on any apparent inconsistencies that raise reasonable concerns as to whether the filer understands the reporting requirements (e.g., significant changes in the number of assets without corresponding transactions in either the Annual report or Periodic Transaction reports). Reviewers should also follow up on inconsistencies relevant to the reviewer’s conflict of interest analysis. In all cases, however, reviewers need to ensure that the filer has reported entries for each Part or affirmatively stated that there are no interests to report for that Part. Within Integrity, the filer would make this statement by marking the “I do not have...” checkbox. For hard copy reports, the filer would write “None.”

Termination Reports

As noted above with respect to Annual reports, reviewers do not need to perform a line-by-line comparison between a filer’s Termination report and the filer’s most recent prior report; however, reviewers should follow up on inconsistencies that raise reasonable concerns as to whether the filer understands the reporting requirements and any inconsistencies that are relevant for the reviewer’s conflict of interest analysis.

In addition, it may be reasonable not to seek additional information regarding reporting issues that do not affect the reviewer’s conflict of interest analysis. In all cases, however, reviewers need to ensure that the filer has reported entries for each Part or affirmatively stated that there are no interests to report for that Part. Within Integrity, the filer would make this statement by marking the “I do not have...” checkbox. For hard copy reports, the filer would write “None.”

Over-Reporting

If the filer discloses interests that are not reportable or provides more detail than is required, the reviewer should notify the filer. In some cases, no change to the report is necessary; however, the filer should understand that such information may be excluded from future reports and be given the option of requesting a redaction.

4.05: Report Amendments and Annotations

Reports, at times, require additional information, clarification, or redaction. In some cases, a filer may initiate an amendment to a report. In other cases, a reviewer may make the amendment directly, either based on additional information from the filer or independent knowledge (e.g., indicating that a publicly traded mutual fund qualifies as an excepted investment fund). The method of making changes to a report will depend on agency procedures as well as whether the report is being reviewed in hard copy or through an electronic filing system.

Guidelines for Reviewer-Initiated Amendments and Annotations

Reviewers should inform filers of any additions, clarifications, or redactions made to the report. Generally speaking, reviewers should also take care not to include more information than is required to be publicly disclosed by statute and regulation. However, in certain cases, providing more information than is required may prove helpful in understanding a required entry. In such cases, the reviewer may provide the information so long as the filer consents to its inclusion.

How to Amend Reports before Final Certification

Hard Copy Reports

Amendments to a hard copy report may be made through reviewer annotations to existing pages or by the filer providing replacement pages. Reviewers should annotate reports using ink, initialing and dating the changes. If replacing pages, the reviewer should add an annotation itemizing each replacement page in the “Comments of Reviewing Officials” section of the Cover Page. It is also recommended, as a best practice, that filers initial and date each replacement page or provide a cover letter itemizing the replacement pages.

As appropriate, reviewers should include a brief explanation of the amendments on the affected page or in the “Comments of Reviewing Officials” section (e.g., “revisions per filer”).

Integrity

Integrity permits reviewers to add, change, or delete entries or to return the report to the filer for the necessary revisions. Integrity records which user made the amendment within an audit trail. The audit trail is not part of the public report; however, Integrity adds a revision date to the public version of the report.

As appropriate, reviewers should include a brief explanation of the amendments using the “public annotation” feature, which displays text in the “Comments of Reviewing Officials” section of the Cover Page.

Other Electronic Filing Systems

Agencies using other electronic filing systems should consult any relevant system documentation for assistance in making amendments.

How to Amend Reports after Final Certification by the Agency

The following guidance applies to reports that are not reviewed by OGE. See the next section for reports that are required to be forwarded to OGE for review and certification.

Hard Copy Reports

Agencies may amend hard copy reports after certification in the same manner as they amend reports prior to certification; however, it should be clear that the report, as amended, meets the criteria for certification.

Integrity

Integrity does not permit edits to report data after final certification. To amend a report filed in Integrity, the agency will need to upload an amendment letter and/or replacement pages as an appendix to the original report on the “Documents” tab. These materials should make clear that they are an amendment to the original report and that the report, as amended, meets the criteria for certification.

Other Electronic Filing Systems

Agencies using other electronic filing systems should consult any relevant system documentation for assistance in making amendments. Regardless of the mechanics used to make the amendment, a record should exist that makes clear that the report, as amended, meets the criteria for certification.

How to Amend Reports after Final Certification by OGE

To amend a report certified by OGE, the filer should provide the agency with a letter explaining the need for an amendment and the nature of the amendment. The filer’s agency would then forward the letter to OGE along with a separate transmittal letter reaffirming the agency’s original decision to sign the report (i.e., the agency certifying official continues to believe that the filer is in compliance with all applicable laws and regulations). The filer’s amendment letter will be incorporated into the filer’s original report for purposes of public availability.

To avoid the potential need for multiple submissions, agency ethics officials should coordinate with OGE prior to having the filer sign the amendment letter and transmitting the materials to OGE.

4.06: Supporting Notes

Depending on the report and the procedures at your agency, reviewers may create a set of internal, supporting notes that record additional background information, discuss technical reporting issues and the conflict of interest analysis, and document significant interactions with the filer. Such notes can be especially helpful when reviewing the filer’s subsequent reports. These supporting notes may be stored with the report (e.g., uploaded to the “Documents” tab of a report within Integrity or filed in the folder that holds the hard copy of the report); however, these notes are not part of the report itself, should not be attached to the report, and would not be publicly available using the request procedures applicable to the report. See “Public Availability of Reports” and “Records Management” for additional information.

4.07: Public Availability of Reports

5 U.S.C. § 13107; 5 C.F.R. § 2634.603

Almost all OGE Form 278e and OGE Form 278-T reports are available to the public under the Ethics in Government Act.

Period of Public Availability

Start of Public Availability Period

Candidate, New Entrant, Nominee, Termination, and Periodic Transaction reports must be made available to the public within 30 days of receipt of a filed report. Annual reports must be made available to the public within 30 days of receipt or May 15 of the filing year, whichever is later.

Drafts are not subject to public release through the Ethics in Government Act release process. However, a filed report is subject to public release no later than the date specified above, regardless of whether the agency has reviewed or certified the report. In addition, although an agency is required to make a filed report publicly available within 30 days of receipt, an agency may make that report publicly available at any point after receipt.

A request for reports applies to reports available for public release as of the date of the request.

End of Public Availability Period

Reports are publicly available for 6 years after receipt. As an exception to this rule, the Nominee reports of individuals whom the Senate did not confirm are releasable for only one year after the individual is no longer under Senate consideration. In addition, a Periodic Transaction report (OGE Form 278-T) is releasable until the related subsequent Annual or Termination report (OGE Form 278e) has passed its period of availability.

Reports may not be released after the period of public availability has passed even if the agency has not yet destroyed the report. See the “Records Management” section for information concerning the disposition schedule for reports and supporting materials.

Restrictions on Public Availability

Reports filed by certain persons engaged in intelligence activities are exempt from release. Also, in certain unusual circumstances, the Director of OGE may exempt an SGE’s public financial disclosure report from release. See “Individuals Required to File” for additional information.

Restrictions on the Use of the OGE Form 278e and OGE Form 278-T

No OGE Form 278e or OGE Form 278-T may be used for:

• any unlawful purpose;
• any commercial purpose, except by news and communications media for dissemination to the general public;
• determining or establishing a credit rating; or
• direct or indirect use in the solicitation of money for any purpose, including political and charitable purposes.

Agencies must require those who wish to examine or obtain a copy of a report to sign a statement that the agency has informed the requestor of these restrictions. The Attorney General may bring a civil action against anyone who uses or obtains a report for these prohibited purposes.

Requesting a Report

Requirements - Reports Not Subject to OGE Review

Any person or entity that wishes to inspect or obtain a copy of a public financial disclosure report must submit a written request to the relevant agency stating:

• the requestor’s name, occupation, and address;
• the name and address of any other person or organization on whose behalf the inspection or copy is requested; and
• that the requestor is aware of the prohibitions on obtaining or using the report (listed below).

Requirements - Reports Subject to OGE Review

Reports filed by the following individuals are posted on OGE’s website and are available without the submission of a written request:

• President;
• Vice President; and
• any officer occupying a position listed in section 5312 or section 5313 of title 5, United States Code, having been nominated by the President and confirmed by the Senate to that position.

Requesters may also obtain these reports from the agencies at which the filer initially filed. For other reports subject to OGE review, a requester would make a written request to OGE or the agency at which the filer initially filed.

Request Form

OGE has developed a standardized application form, the OGE Form 201, for use by those requesting to inspect or obtain a copy of an OGE Form 278e or OGE Form 278-T.

Request Process - OGE

To inspect or obtain a copy of a report that is available from OGE, interested persons should use the electronic request system on OGE’s website. For individuals who are unable to use the electronic request system, OGE has developed a standardized request form.

Request Process - Agencies

To inspect or obtain a copy of a report available from an agency, interested persons should submit a written application to the filer’s agency’s ethics office as provided by agency procedure.

OGE has developed a form that agencies may use to receive requests for Public Financial Disclosure Reports. In order to accurately identify the reports a requestor is seeking and to fulfill the agencies’ responsibility to later identify the reports that have been requested, that form asks for the name or names of the individuals whose reports are being requested. If a requestor does not know the names of the people whose reports they are seeking, agencies have a responsibility to ensure that they have a process that meaningfully assists requesters to identify those individuals. For example, agencies can provide a list of filers whose reports are available.

Although limited administrative delays in releasing reports may be unavoidable, agencies must take steps to minimize such delays and release reports as soon as possible. Outside the context of bulk requests (requests for more than ten reports), OGE would expect a properly completed request directed to the appropriate authority to be fulfilled within a few business days. If an agency cannot fulfill a request within a reasonable timeframe relative to the size or completeness of the request, the agency should explain the circumstances to the requester.

Agencies may properly redact information not required to be disclosed under the Ethics in Government Act, as amended; however, agencies should expedite the redaction process so that reports are released in a timely manner. Agencies should take steps to place reports into a releasable format quickly during the review process and not wait until a release request is received.

An agency may deny a request for access to public financial disclosure reports if:

• the application does not include the information set forth in 5 U.S.C. § 13107(b)(2);
• the agency has independent knowledge that the report will be used for an illegal purpose set forth in 5 U.S.C. § 13107(c); or
• following a good faith attempt to coordinate with the requestor, the agency is unable to identify covered records that would be responsive to the request.

Requests for Prior 201 Requests and Other Releasable Documents

In addition to OGE Form 278e and OGE Form 278-T reports, members of the public may request certain other documents by means of the OGE Form 201 or other written application. These records are:

(1) certificates of divestiture;

(2) Ethics in Government Act qualified blind trust and qualified diversified trust instruments (other than those provisions which relate to the testamentary disposition of the trust assets), the list of assets transferred to such trusts (and of assets sold in the case of a qualified blind trust), as well as, in the case of trust dissolution, the report thereon and the list of trust assets at that time, and the certificates of independence and compliance with respect to qualified trusts;

(3) 18 U.S.C. §§ 208(b)(1) & (b)(3) waivers granted by the recipient agency (after deletion of any material withholdable pursuant to the Freedom of Information Act,
5 U.S.C. § 552 (see 18 U.S.C. § 208(d)(1));

(4) other OGE Form 201s (i.e., the public may request copies of previous requests for reports or other covered document);

(5) cover letters for approved gifts reporting waiver requests; and

(6) cover letters for approved public reporting waiver requests for certain less than 130-day special Government employees.

Requests for other documents would be made under the Freedom of Information Act.

Notifying Filers of Requests for their Reports

No law or OGE regulation requires agencies to inform filers of requests for access to their OGE Form 278e and OGE Form 278-T reports. Filers desiring to know whether a member of the public has requested their OGE Form 278e or OGE Form 278-T may, the same as any member of the public, request a copy of all applications to inspect their reports. All applications to inspect an OGE Form 278e or OGE Form 278-T are available to the public for the period when the OGE Form 278e or OGE Form 278-T itself is available to the public.

Intra-Governmental Access to Reports

Certain Government officials may access reports in their official capacities without formal application:

• agency ethics officials and support staff who maintain the files for such reports if the report was filed with (1) their own agency, (2) at another agency if the filer is transferring from one covered position to another, or (3) at another agency if the filer served at the ethics official’s agency during the reporting period and the ethics official is conducting an intermediate review;
• OGE staff; and
• Special Agents of the FBI and U.S. Attorneys conducting a criminal investigation into possible conflict of interest violations.

Additional disclosures that may be made are listed in the Privacy Act notice in the instructions to the OGE Form 278e and the OGE Form 278-T.

4.08: Records Management

OGE/GOVT-1 (Privacy Act); General Records Schedule 2.8 (Federal Records Act)

Privacy Act System of Records

The OGE Form 278e and OGE Form 278-T reports are covered under the OGE/GOVT-1 Governmentwide Privacy Act System of Records. This Privacy Act system of records provides information about the public financial disclosure system, including the location(s) of the records, individuals covered, categories of records, legal authorities, purposes for collecting and storing the information contained in the records, routine uses, certain legal notice and procedural provisions, access procedures, and policies on storage, retrievability, security, retention, and disposal of the records.

Retention Schedule

Public financial disclosure reports are retained according to the following schedule:

• OGE Form 278e reports (excluding PAS nominees): 6 years after receipt.
• OGE Form 278e reports filed by PAS nominees who have been confirmed:
  6 years after receipt.
• OGE Form 278e reports filed by PAS nominees who have not been confirmed:
  1 year after the nominee is no longer under consideration for the position.
• OGE Form 278-T reports: 7 years after receipt (or when the related subsequent OGE Form 278e is ready for destruction 6 years later).

A report is destroyed/deleted once it reaches the end of its retention schedule, unless the report is needed in an ongoing investigation.

4.09: Forwarding Reports to OGE

Reports Reviewed by OGE

5 U.S.C. § 13105; 5 C.F.R. § 2634.602

After certification, agencies forward public financial disclosure reports filed by certain individuals to OGE for final certification. These individuals include:

• the Designated Agency Ethics Official (DAEO);
• nominees and appointees to positions requiring Presidential appointment and Senate confirmation (PAS), other than members of the uniformed services; and
• employees of the Executive Office of the President who are appointed under 3 U.S.C. § 105(a)(2)(A) or (B) or 3 U.S.C. § 107(a)(1)(A) or (b)(1)(A)(i) and employees of the Office of the Vice President appointed under 3 U.S.C. §106(a)(1)(A) or (B).

Limitations

Acting PAS Officials

Agencies do not forward the reports of employees who serve in PAS positions in an acting capacity. OGE, however, does review reports filed by recess appointees to PAS positions. See OGE DAEOgram DO-07-022 (July 19, 2007).

Days in Position Subject to OGE Review

Agencies forward an Annual or Termination report only if the filer served in one of the position(s) listed above for more than 60 days during the reporting period.

Example: An employee serves in an SES position for more than 60 days in 2022. The employee is nominated and confirmed in a PAS position in December 2022. The employee files an Annual report in May 2023 because the employee served more than 60 days during 2022 in a position for which public financial disclosure is required. This Annual report, however, need not be forwarded to OGE because the employee did not serve more than 60 days in the PAS position during the reporting period.

Status at Time Report Was Required

The filer’s status in a position subject to OGE review has the following effects:

• Annual report: Forward only if the filer was in a position subject to OGE review at the end of the calendar year covered by that report.
• Termination report: Forward only if the filer was in a position subject to OGE review at the time the filer left public filing status.
• Periodic Transaction report: Forward only if the filer was in a position subject to OGE review at the time of filing.

Example: An employee served in a PAS position for more than 60 days in 2022. The employee moves to an SES position in December 2022. The employee files an Annual report in May 2023 because the employee served more than 60 days during 2022 in a position for which public financial disclosure is required. This Annual report, however, need not be forwarded to OGE because the employee did not serve in a PAS position at the end of 2022.

PAS SGEs Serving More than 60 Days

A PAS appointee who filed a confidential report as a nominee is required to file a public New Entrant report if that appointee does, in fact, serve more than 60 days during a calendar year. See “Individuals Required to File.” Agencies do not forward the New Entrant report to OGE; however, the agencies would forward any public Annual, Termination, or Periodic Transaction report that the appointee subsequently files in the position.

Senate Requests

5 U.S.C. § 13103(b)(1)

Senate committees considering Presidential nominees may request that OGE review the reports of nominees who would not normally be required to file during the confirmation process. For example, Presidential nominees to boards and commissions who are not expected to serve more than 60 days in any calendar year do not meet the statutory requirement for filing a Nominee report. Nonetheless, the Senate confirmation committee may require a report from a nominee as part of the confirmation process and may ask that OGE review the report.

Agency Retention of Forwarded Reports

In most cases, reports will be forwarded to OGE through Integrity. In cases in which a report is forwarded in hard copy, agencies should forward a copy and retain the original for their records.

4.10: Special Procedures for PAS Nominees

Review of Nominee Reports

5 U.S.C. § 13105; 5 C.F.R. § 2634.605(c)

The financial disclosure regulation outlines an expedited review process for reports filed by nominees to positions requiring Presidential appointment and Senate confirmation (Nominee report). As a practical matter, however, most Nominee reports are reviewed in draft form, prior to filing, by OGE and the agency. This review process ends with OGE’s “preclearance” of the draft report and the filer’s draft ethics agreement, which signals that OGE does not see any issues that would prevent its certification of the final report and ethics agreement. The review of the filed report and ethics agreement, therefore, typically consists of ensuring that there have been no substantive changes since the review of the draft was completed. However, if there are substantive changes or if additional issues are identified during the final review, those items would need to be addressed prior to OGE’s certification of the report.

Typical Steps in the Review of Draft Report

1. The filer submits a draft report to the White House. Most filers who complete a public financial disclosure report will complete and submit their draft report using Integrity, OGE’s electronic financial disclosure system. Note that the submission date of this draft is the date used for purposes of calculating the reporting period applicable to each Part of the report.
2. The White House releases the draft report to OGE and the agency at which the position is located.
3. OGE and the agency review the draft report, ask follow-up questions, provide guidance on addressing technical disclosure issues, and analyze disclosed items for potential conflicts of interest. Any revisions to the draft report will be made with reference to the reporting periods fixed as of the date of draft submission.
4. A draft ethics agreement is prepared that outlines the steps the filer will take to avoid conflicts of interest.
5. OGE “preclears” (i.e., tentatively approves) the report and the ethics agreement.

Note: Agencies and filers should not revise a precleared report or ethics agreement without first consulting with OGE.

Typical Steps in the Review of a Final Report

1. The filer is formally nominated by the President.
2. The filer formally files the report. For filers who use Integrity, formal filing requires the filer to log into Integrity, open the report, and re-submit it. These steps cannot occur prior to formal nomination.
3. The agency’s DAEO certifies the report and provides OGE with the report, the final ethics agreement, and an opinion letter stating that, based on the report and the ethics agreement, the filer is in compliance with applicable laws and regulations.
4. OGE staff review the materials for completeness and transmit for final review and certification by the Director of OGE or a designee. Absent unusual circumstances, certification will occur within 7 business days of receiving all required materials from the agency. Note that changes to the report or ethics agreement after preclearance may result in an additional period of review.

Updating Drafts More Than 6 Months Old

As noted above, the date of the filer’s draft report determines the reporting periods used when disclosing information in that draft.

Pursuant to OGE’s long-standing practice and arrangements with the Senate committees, OGE will certify a Nominee report and transmit the report to the Senate if the date used for calculating reporting periods is no more than 6 months prior to the date of the filer’s nomination. See OGE DAEOgram DO-98-019 (May 7, 1998). For this reason, provided that the draft submission date is no more than 6 months prior to the filer’s nomination, the filer will not update the draft report when formally filing. The filer, however, will need to update the reporting periods used if the nomination date will occur later than 6 months after the draft submission date. Filers will be specifically informed if an update is required, so filers should not begin an update process without first receiving notice that an update is required.

5-Day Update Letter

5 U.S.C. § 13103(b)(1); 5 C.F.R. § 2634.606

Requirement

At or prior to a filer’s first Senate committee hearing, the filer must submit a letter disclosing any non-federal earned income and honoraria received by the filer since the last day of the period covered by the filer’s Nominee report through a date that is no more than 5 days prior to the hearing.

For example, if the filer submitted a draft Nominee report on March 12, 2022, and has a Senate committee hearing on May 14, 2022, the letter must disclose non-federal earned income and honoraria for the period March 13, 2022, through May 9, 2022 (or later). The filer submits this update letter to the agency at which the position is located, and the DAEO will transmit this letter to the Senate and OGE.

Sample Letter

The Honorable [Senator’s name]
Chairman/Chairwoman/Chair
Committee on [Committee name]
United States Senate
Washington, DC 20510

Dear Mr./Madam Chairman/Chairwoman/Chair:

Please be advised that pursuant to section 101(b) of the Ethics in Government Act of 1978, as amended, I have informed the appropriate ethics officials that the information required by section 102(a)(1)(A) of the Act with respect to income and honoraria contained in the OGE Form 278e (Executive Branch Personnel Public Financial Disclosure Report) executed by me on [date] is correct, except that I have received the following additional payments:

[$ exact amount since date] from [name of entity]
[$ exact amount since date] from [name of entity]

This information is current as of [date]. This date is within five days prior to the date of the first hearing scheduled to consider my nomination.

Sincerely,

[Name of Nominee]

5.01: Conflict of Interest Review

Purpose

The conflict of interest review is the most critical element of the review process. In performing the conflict of interest review, you are assessing whether the filer could engage in (or may have engaged in) behavior that violates the Ethics in Government Act of 1978, as amended; the criminal conflict of interest statutes; the Standards of Ethical Conduct for Employees of the Executive Branch; or other applicable laws and regulations (e.g., Ethics Pledge or agency supplemental regulations). See “Review Steps and Certification Requirements.”

Guidance for Specific Types of Interests

For guidance on analyzing specific types of interest, go to the “Conflicts Analysis & Resolution” section of the OGE website and select “Analyzing Potential Conflicts of Interest.”