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2.01: Reporting Periods

5 U.S.C. app. §§ 101(d), 101(e), & 102(b); 5 C.F.R. § 2634.310

The reporting periods for the OGE Form 278e vary depending on the type of report being filed.

Part	Report Information for the Following Period…
Part	Nominee, New Entrant, and Candidate	Annual	Termination	Annual / Termination
1. Filer’s Positions Held Outside United States Government	Preceding Two Calendar Years to Filing Date	Preceding Calendar Year to Filing Date	Current Calendar Year to Term Date (in addition, the preceding calendar year if an Annual report for that year is required but has not yet been filed)	Preceding Calendar Year to Term Date
2. Filer’s Employment Assets & Income and Retirement Accounts	Preceding Calendar Year to Filing Date¹	Preceding Calendar Year	Same as Part 1	Same as Part 1
3. Filer’s Employment Agreements and Arrangements	As of Filing Date	Preceding Calendar Year to Filing Date	Same as Part 1	Same as Part 1
4. Filer’s Sources of Compensation Exceeding $5,000 in a Year	Preceding Two Calendar Years to Filing Date (n/a for Candidates)	N/A – Leave this Part blank	N/A – Leave this Part blank	N/A – Leave this Part blank
5. Spouse’s Employment Assets & Income and Retirement Accounts	Preceding Calendar Year to Filing Date¹	Preceding Calendar Year	Same as Part 1	Same as Part 1
6. Other Assets and Income	Preceding Calendar Year to Filing Date¹	Preceding Calendar Year	Same as Part 1	Same as Part 1
7. Transactions	N/A – Leave this Part blank	Preceding Calendar Year²	Same as Part 1²	Same as Part 1²
8. Liabilities	Preceding Calendar Year to Filing Date¹	Preceding Calendar Year	Same as Part 1	Same as Part 1
9. Gifts and Travel Reimbursements	N/A – Leave this Part blank	Preceding Calendar Year³	Same as Part 1³	Same as Part 1³

1. For example, if today is March 3, 2019, the reporting period would run from January 1, 2018, to March 3, 2019. When valuing assets and liabilities, the filer may choose any date that is fewer than 31 days before the filing date.

2. Filers do not need to include any period when they were not a public financial disclosure filer or an employee of the United States Government.

3. Filers do not need to include any period when they were not an employee of the United States Government.

Extensions Do Not Change the Reporting Period

The reporting period is tied to a report’s original due date and is unaffected by any extensions. For example, a New Entrant report was originally due December 14, 2019. The filer received a 30-day extension and filed January 8, 2020. The Part 2 reporting period would start on January 1, 2018, and end on December 14, 2019.