All DOI employees, including Special Government Employees (SGEs) and Intergovernmental Personnel Act (IPA) detailees, are subject to conflict of interest restrictions and may be required to file either a public (OGE Form 278e) or confidential (OGE Form 450) financial disclosure report. These reports are among the primary tools used by ethics personnel to determine whether employees are in compliance with the ethics and standards of conduct provisions covering a particular position.
Compliance with financial disclosure requirements is a condition of employment. Employees who are required to file and fail to do so in a timely manner may be subject to disciplinary action up to and including removal from Government service. An employee who willfully falsifies the information on his or her report, willfully omits information, or willfully fails to file his or her report may be subject to civil penalties and/or criminal prosecution by the Department of Justice.
OGE Form 278
OGE Form 278e must be filed by Presidentially-appointed, confirmed by the Senate (PAS) employees; non-career Senior Executive Service (SES) employees; SES employees; Senior Level (SL) employees; Professional (ST) employees; Schedule C employees; certain SGEs, and certain IPA detailees.
Additionally all employees who file public financial disclosure reports (OGE Form 278e) must file Periodic Transaction Reports (OGE Form 278T) for transactions over $1,000 in stock, bonds, and securities by the filer, spouse, or dependent child no later than 30 days after receiving notification of the transaction but in no case later than 45 days after the transaction. If an employee who is required to file an OGE Form 278e or a Periodic Transaction Report files more than 30 days after the statutory deadline (and any extension periods), he or she is subject to a $200 late filing fee.
OGE Form 450
OGE Form 450 must be filed by employees whose positions are designated by their office or bureau as requiring confidential financial disclosure reporting using the criteria in 5 C.F.R. § 2634.904, as well as by SGEs and IPA employees who are not required to file OGE Form 278e.