United States Office of Government Ethics, Preventing Conflicts of Interest in the Executive Branch

Public Financial Disclosure

The Ethics in Government Act of 1978, as amended, requires senior officials in the executive, legislative and judicial branches to file public reports of their finances as well as other interests outside the Government. The financial disclosure system serves to prevent conflicts of interest and to identify potential conflicts by providing for a systematic review of the financial interests of both current and prospective employees. Although a financial disclosure report sometimes reveals a violation of law or regulation, the primary purpose of disclosure is to assist agencies in identifying potential conflicts of interest between a filer's official duties and the filer's private financial interests and affiliations. If a reviewing official identifies a potential conflict of interest, several remedies are available to avoid an actual or apparent violation of Federal ethics laws and regulations.

Executive branch personnel file such reports using the OGE Form 278e (previously the OGE Form 278) and the OGE Form 278-T. Unlike confidential financial reports filed by some mid-level employees, the
OGE Form 278e and the OGE Form 278-T are available to the public.

Reviewing officials within each agency certify and maintain these reports. Agencies do, however, forward reports of Presidential appointees confirmed by the Senate and certain other reports to OGE for additional review and certification.

Public Financial Disclosure Forms

The following are available from the OGE Forms Library

  • OGE Form 278e (Excel version)
    This version of the OGE Form 278e, the Public Financial Disclosure Report, is for employees of those agencies that do not offer electronic filing.

  • OGE Form 278-T
    The OGE Form
    278-T is used by employees within the executive branch who must file public periodic transaction reports. This version is for employees of agencies that do not offer electronic filing.


Integrity
Integrity is an electronic financial disclosure system for public financial disclosure reports. It was created by the U.S. Office of Government Ethics for preventing conflicts of interest.


Public Financial Disclosure Guide
The Public Financial Disclosure Guide is an interactive tool to assist individuals who file or review public financial disclosure reports (OGE Form 278e or OGE Form 278-T).


Helpful Resources for Public Financial Disclosure
OGE has developed numerous materials to assist both the employees who are required to file public financial disclosure reports and the ethics officials responsible for reviewing the forms.