The U.S. Office of Government Ethics (OGE) is responsible for implementing the public and confidential financial disclosure systems for the executive branch. The purpose of both financial disclosure systems is 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.
Employees report their financial interests on forms issued by OGE. The confidential financial disclosure report is the OGE Form 450, and the public financial disclosure report is the OGE Form 278.
Executive branch 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.
Individuals subject to the public financial disclosure process include most political appointees as well as career officials above a certain pay threshold.