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"Why File?"
The Ethics in Government Act provided authority to OGE, as the supervising ethics office for the executive branch of the Federal Government, to require that appropriate executive branch employees file confidential financial disclosure reports, "in such form as the supervising ethics office may prescribe."
The OGE 450, and the underlying executive branchwide financial disclosure regulation (5 CFR part 2634), constitute the basic reporting system that OGE has prescribed for such confidential financial disclosure. (Federal employees who are public filers use a different form called the SF-278.)
This completes the "Why File? " section. You may now go on to "Structure of the OGE 450" or use the links at the left to navigate to another part of the course.