Financial Disclosure

The Standards of Conduct Office (SOCO) is responsible for the public and confidential financial disclosure program for the Office of the Secretary of Defense. The purpose of both financial disclosures is to assist DoD personnel identify and prevent conflicts of interest between their DoD duties and personal financial interests (and external activities). The financial disclosure program is a system to periodically review personnel interests to ensure prompt and timely redress of potential and actual conflicts.

Public Financial Disclosure

Individuals subject to the public financial disclosure process include most political appointees, as well as General/Flag Officers and civilian career officials above a certain pay threshold (e.g., SES, SL, ST). OGE Form 278

Reviewing the Public Financial Disclosure Guide will assist you in collecting the data required to complete your disclosure report.

Use the Periodic Transaction Report OGE Form 278-T if you have reportable sale or purchase transactions to disclose.

Annual Post-Employment Certification.  Subsection 8-400 of DoD 5500.07-R, Joint Ethics Regulation, requires members of the Department of Defense who file a public financial disclosure report (OGE 278) to certify each year that they are aware of the restrictions that three statutes place on them during Federal service when negotiating employment, and after departing Federal service.  They must also certify that they have not knowingly violated these statutes.  This Annual Post-Employment Certification accomplishes that task.  It also meets the required notification to senior officials of post-Government employment restrictions under 18 U.S.C. Section 207.

Confidential Financial Disclosure

DoD employees who are less senior than public filers must report their financial interests, as well as other interests outside the Government, on the OGE Form 450. Beginning in Calendar Year 2017, all regular Government employees, both Public and Confidential, are required to complete their disclosure reports using the automated Financial Disclosure Management (FDM) or Integrity Programs.

Consultant and Federal Advisory Committee Members who do not have CAC access to the automated programs must still use the paper version of the OGE Form 450.

Supervisors and reviewers hold a legal obligation to fully review the financial disclosure reports of their employees. It is critical that you read through the instructions for each part of the report, gather your financial records, and then fill out the form. You are responsible for ensuring that the information you submit is complete and correct before submitting it to your supervisor for review.

A 508 Compliant Electronically Fillable PDF Version of the OGE Form 450 is available for download through Office of Government Ethics Forms Library

Link to Office of Government Ethics Helpful Resources for Confidential Financial Disclosure (for Filers and Supervisors)

Defense Supervisor' OGE Form 450 Filing Determination Worksheet (2018) This job aid is designed to assist supervisors in determining whether a career employee should file a Confidential Financial Disclosure Report (OGE Form 450).

Financial Disclosure Report Tracking System

(Sample Tracking Spreadsheet) (Excel) For use by Agencies with no Database System(Open in "Print Preview" to allow viewing of worksheet with legend).