When Reports Must Be Filed

5 U.S.C. app. § 101; 5 C.F.R. § 2634.201

Individuals are required to file an Executive Branch Personnel Public Financial Disclosure Report in several different situations:

• Candidate Report:  An individual must file a report within 30 days of becoming a candidate for nomination or election to the office of President or Vice President, or by May 15 of that calendar year, whichever is later, but at least 30 days before the election, and on or before May 15 of each succeeding year the individual continues to be a candidate.
• Nominee Report:  An individual must file a report no later than 5 days after nomination by the President for a position requiring the advice and consent of the Senate (PAS), other than an individual nominated for judicial office or an individual nominated as a Foreign Service Officer or as an officer of the uniformed services.
• New Entrant Report:  An individual must file a report within 30 days of assuming the duties of a position covered by the public filing requirements.  A report is not required if service is expected to last no more than 60 days in a calendar year or if the individual is transferring from one covered position to another without a break in service of more than 30 days.
• Annual (or Incumbent) Report:  An individual who served more than 60 days in a position covered by the public filing requirements during a calendar year must file a report no later than May 15th of the following year.
• Termination Report:  An individual must file a report within 30 days of leaving a position covered by the public filing requirements.  A report is not required if the individual served no more than 60 days in a calendar year or if the individual is transferring from one covered position to another without a break in service of more than 30 days.
• Periodic Transaction Report:  An individual who serves in a position covered by the public filing requirements must file a report within 30 days of receiving notification of a covered transaction, but not later than 45 days after the transaction.  A report is not required if service is expected to last no more than
• 60 days in a calendar year.

See “Individuals Required to File” for information about positions covered by the public filing requirements.

Calculating Due Dates

Start Date

For cases in which a filer has a certain number of days to file a report, the filing period starts on the day after the triggering event.

Example:  A filer assumes the duties of a public filing position October 1.  The 30-day period for the filer’s New Entrant report starts on October 2.

End Date

The filing period ends at the end of the last day of the period.

Example 1:  A filer assumes the duties of a public filing position October 1.  The 30-day period for the filer’s New Entrant report ends at the end of the day on October 31.  The filer’s New Entrant report will be late if received on November 1.

Example 2:  A filer’s Annual report must be received by the end of the day on May 15.

Day Counting

Each calendar day counts as a “day” for purposes of calculating the due date.

Effect of Weekends and Federal Holidays

If a due date falls on a weekend or federal holiday, the report is due the next normal workday.

Early Filing of Termination Reports

5 C.F.R. § 2634.201(e)(1)

An employee may file a Termination report prior to his or her termination date provided that the following conditions are met:

1. The employee files the report no more than 15 days prior to the termination date.

AND

2. The employee agrees to update the report if there are any changes between the filing date and the termination date.  Such an agreement must be noted on the face of the report.

An agency may decline to accept a Termination report prior to the employee’s termination date if the agency doubts the employee’s commitment to updating the report or if it appears likely that there will be significant changes to the report.  See OGE Program Advisory PA-16-06 (September 22, 2016).

Combination Reports

Filer Terminates Prior to Filing of a Required Annual Report

Employees who anticipate leaving a covered position on or within 90 days after the May 15 annual deadline may file a combined Annual/Termination report if they request and receive an agency extension of the annual filing deadline.

An employee leaving before May 15 who has not yet filed an Annual report would file a Termination report, not a combined report.

Filer Terminates Prior to Filing of a Required New Entrant Report

An employee could also file a combination New Entrant/Termination report.  This situation would arise when an employee leaves a covered position shortly after entering the position.  With extensions, the due date for the New Entrant report could fall after the employee’s termination, making a combined New Entrant/Termination report possible.

Note that Integrity does not provide an option to assign a New Entrant/Termination report.  Agencies may have the filer complete the combined New Entrant/Termination report in hard copy or they may have the filer complete both a New Entrant report and a Termination report within Integrity.  If completing two reports, the filer could use the same reporting period for both reports so long as the agency makes a public annotation explaining the reporting period used.

Changes in Position or Duties for an Existing Filer

Immediate Effect (excluding Nominees)

Employees do not file a New Entrant report if they move between covered positions without a break of service in excess of 30 days.  In these cases, the agency should instead review the filer’s most recent report for potential conflicts in the new position.  This review would not constitute a full, formal review leading to certification; however, the agency should document that such conflicts review occurred.

Similarly, if a current filer temporarily assumes the duties of another position, the filer would not complete a New Entrant report.  The agency, however, should review the filer’s most recent OGE Form 278e for potential conflicts with the new position.  See OGE DAEOgram DO-08-040 (December 16, 2008).

Immediate Effect (Nominees)

A Presidential nominee to a position requiring the advice and consent of the Senate typically files a Nominee report as part of the nomination process even if the nominee already serves in a covered position.  The employee would not complete a New Entrant report upon the assuming of the duties of the new position; however, pursuant to 5 C.F.R. § 2638.305, the employee typically would be required to receive an ethics briefing that would include a review of any reportable financial interests acquired since the filing of the Nominee report.

Effect on Subsequent Annual Reporting Requirements

Employees who serve more than 60 days in any covered position must file an Annual report for that year.  This obligation exists even if the employee changes agencies or branches of Government (e.g., legislative branch to executive branch).  This obligation also exists for employees who completed a Nominee report as part of the nomination process for the new position.  The employee would file the required Annual report with the agency at which the employee is employed at the time of filing.  In cases when the move occurs between January 1 and May 15 and the employee has not already filed an Annual report, the new agency should encourage the employee to file the required report within 30 days of the employee’s start date to allow for a prompt conflicts review.  The new agency should consult with the employee’s former agency or branch, as appropriate, to determine whether the report discloses any potential conflicts with the duties of the employee’s former position.  See OGE Legal Advisory LA-18-12 (September 19, 2018).