How to Use this Guide

Why should I use this guide?

The Nominee and New Entrant 278 Guide walks you through the financial disclosure requirements of the Ethics in Government Act. Using this guide will help you complete your financial disclosure report efficiently and will expedite the process of obtaining the ethics certification you need.

Who should use this guide?

This guide is for Presidential nominees to positions requiring advice and consent of the Senate (“Nominees”) and individuals filing as “New Entrants.” It does not address annual reports, termination reports, or confidential financial disclosure reports (OGE Form 450).

How do I navigate through this guide?

The section tabs on the left side of this webpage are tools for navigating the guide. These tabs track the optimal order for working on your report:

1. How to Use this Guide
2. The OGE Form 278
3. Cover Page
4. Assets and Income
5. Liabilities
6. Agreements or Arrangements
7. Positions
8. Sources of Compensation
9. Checklist

What will I see inside?

Each section contains items discussing the requirements for reporting a variety of financial interests. You can select the items that interest you. Most items contain illustrations depicting proper reporting. In some cases, the illustrations will be all you need to make the necessary entries in your financial disclosure report. In other cases, you can read the full discussion for additional guidance.

How do I start?

Please click the Forward button below for an introduction to the basic structure of the public financial disclosure report (OGE Form 278), an explanation of the different periods of time that the report’s various “schedules” cover, and links to electronic versions of the report.


Do not rely on statements in this guide for investment advice. This guide is a training tool for federal executive branch financial disclosure. This guide supersedes earlier OGE training publications, but applicable statutes and regulations are the final authorities. 


This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.