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Financial Disclosure

The Office of Government Ethics oversees the administration of the public and confidential financial disclosure systems for the executive branch. It also administers the blind trust and certificate of divestiture programs in the executive branch.

Reference: Section 102(f), Ethics in Government Act of 1978; 5 C.F.R. part 2634

Public Financial Disclosure

Certain senior officers and employees of the executive branch are required to file a public report (SF 278 Adobe Acrobat print-friendly PDF file - 18 pages) disclosing their financial interests as well as the interests of their spouse and minor children. Public filers must report --

  • any interest in property held in a trade or business or for investment or the production of income (real estate, stocks, bonds, securities, futures contracts, beneficial interests in trusts or estates, pensions and annuities, mutual funds, etc.) that meet reporting thresholds
  • earned income, retirement benefits, honoraria and any other non-investment income
  • gifts and reimbursements that meet reporting thresholds
  • liabilities (personal loans from certain family members, a mortgage on a personal residence, automobile, furniture and appliance loans, revolving charge accounts that do not exceed $10,000 at the close of the reporting period are excluded from reporting)
  • agreements or arrangements with respect to future employment, leaves of absence and continuation of payments or benefits from a former employer, and
  • outside positions such as an officer, director, trustee, general partner, proprietor, employee, consultant, etc. of any organization (but positions with religious, social, fraternal or political entities are excluded, as are solely honorary positions).

10 SIMPLE WAYS TO MAKE THE 278 REVIEW PROCESS EASIER Adobe Acrobat print-friendly PDF file (24KB, 3 pages)

Confidential Financial Disclosure

Certain other less senior executive branch employees whose duties involve the exercise of discretion in sensitive areas such as contracting, procurement, administration of grants and licenses, and regulating or auditing non-Federal entities are required to file confidential financial disclosure reports. This reporting system generally tracks the approach of the public disclosure system with some differences. Ranges of values of assets and income from assets are not required to be reported nor are interests in or income from bank accounts, money market mutual funds, U.S. obligations and Government securities. The most notable difference is that confidential reports are not available to the public.

  • Page last reviewed: May 12, 2009
  • Page last updated: May 12, 2009
  • Content source: CDC and ATSDR Ethics Program
  • Notice: Linking to a non-federal site does not constitute an endorsement by HHS, CDC or any of its employees of the sponsors or the information and products presented on the site.
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