This is a reporting requirement for employees who serve in certain positions or who are in certain pay rates within the Executive branch of Government. Generally, these positions have been identified for coverage by the financial disclosure requirements because they carry decisionmaking and/or policymaking responsibilities. The positions may also be designated automatically by law. Employee financial disclosure reports are tools used by the agency's ethics personnel to determine whether the filer is in compliance with the Government's conflict of interest laws and regulations.

Generally, the financial disclosure reporting requirement is completing a form that requires a disclosure of the employee's assets, liabilities, business associations, arrangements and gifts. Department of the Interior employees will either complete the SF-278 or the OGE Form 450.