ࡱ > p> bjbjVV 4 < < -6 B V V 8 q G = + A A A ^ z t < F F F F F F F I K V F * * * F A A F J J J * ^ A A F J * F J J n oA /E A c C F F 0 G ;C K K @ /E /E 8 K gE D * * J * * * * * F F J * * * G * * * * K * * * * * * * * * V _ : Electronically Filing Your Confidential Financial Disclosure Report
OGE Form 450
Introduction: We use FDM, HYPERLINK "https://www.fdm.army.mil" https://www.fdm.army.mil, to securely electronically file the OGE 450, Confidential Financial Disclosure Report.
In September 2011, the Office of Government Ethics (OGE) recognized the Army with an Excellence & Innovation Award for FDM. Previously OGE recognized FDM as an agency model practice.
FDM is TurboTax-like with on screen questions (a report wizard) to guide you.
Login: click this link, HYPERLINK "https://www.fdm.army.mil" https://www.fdm.army.mil, then click on Login to FDM on the FDM home page. Click Ok on the use notice popup. On the next screen (on the right side) choose to login with your CAC/PIN (DoD users) or User Name/Password.
Login assistance: HYPERLINK "https://www.fdm.army.mil/documents/QRC_Logging_In_to_FDM.pdf" https://www.fdm.army.mil/documents/QRC_Logging_In_to_FDM.pdf.
Contact Info: The first time you login FDM lands you on a partially completed Contact Info screen. Review and update the information, then click Save.
Update this information whenever you need to record a change.
FDM will show your Contact Info screen the first time you login annually so you can update it.
Start an OGE 450: FDM may automatically move you to the My Reports tab:
My Reports | Reports Not Started tab shows any assigned, not started reports. Is the default if someone assigned you an OGE 450. Click to start the assigned one.
My Reports | Reports List tab shows all reports, started or filed in FDM, and their status (e.g., Draft, Under Review, Complete).
The annual report covers the previous calendar year. For example, the 2012 Annual report covers calendar year 2011: 1 January 2011 31 December 2011.
You are responsible for your OGE 450 reports content and accuracy. Contact your Ethics Official if you have questions or need assistance.
DoD Filers: FDM will show you who is listed as supervisor on your report in the Getting Started area. Be sure the listed supervisor is correct. If not, follow the instructions to email a change request. If you changed organizations or a new Supervisor arrived, use the email to request an update before you eSign your report.
Non-DoD Filers: your agency may have an Ethics Official in the Supervisor role. Contact your Ethics Counselor for more information or assistance.
Note: if you have other FDM user roles (e.g., Supervisor) you may land on the My Reviews tab. Click the My Reports tab to move there and start your report.
Preview/View/Print your report: inside your report, click the View/Print tab, then View/Print to display your report where you may print it.
Once you finish your report click the eSign button. FDM will email your supervisor that your report is ready for review. Your supervisor will access FDM to review your report electronically. Once your supervisor reviews and eSigns, FDM emails the responsible ethics official.
Need an extension? Contact your Ethics Official to request an extension before the report due date.
Resources:
Watch a short narrated demonstration on filing an OGE 450 in FDM: HYPERLINK "https://www.fdm.army.mil/documents/Filing_OGE_450_For_Website/Filing_an_OGE_450_Report.html" https://www.fdm.army.mil/documents/Filing_OGE_450_For_Website/Filing_an_OGE_450_Report.html
Start an OGE 450: HYPERLINK "https://www.fdm.army.mil/documents/QRC_Filing_An_OGE450.pdf" https://www.fdm.army.mil/documents/QRC_Filing_An_OGE450.pdf
See "how to report" examples - OGE 450: HYPERLINK "https://www.fdm.army.mil/PM_Reference_Docs/FDM450Examples.doc" https://www.fdm.army.mil/PM_Reference_Docs/FDM450Examples.doc
eSign OGE 450 middle of page 3, HYPERLINK "https://www.fdm.army.mil/documents/QRC_Filing_An_OGE450.pdf" https://www.fdm.army.mil/documents/QRC_Filing_An_OGE450.pdf
Amend OGE 450 bottom of page 4, HYPERLINK "https://www.fdm.army.mil/documents/QRC_Filing_An_OGE450.pdf" https://www.fdm.army.mil/documents/QRC_Filing_An_OGE450.pdf
FDM Security & Privacy information: HYPERLINK "https://www.fdm.army.mil/documents/privacy.htm" https://www.fdm.army.mil/documents/privacy.htm.
Login assistance: HYPERLINK "https://www.fdm.army.mil/documents/QRC_Logging_In_to_FDM.pdf" https://www.fdm.army.mil/documents/QRC_Logging_In_to_FDM.pdf.
Get Help
FDM access or assistance: FDM Help Desk (443) 861-8679, DSN 848-8679; available 8:00 AM to 5:00 PM Eastern Time, Monday Friday. Email: HYPERLINK "mailto:MONM-SECFDMSpt@conus.army.mil" MONM-SECFDMSpt@conus.army.mil.
Find my Ethics Counselor login to FDM, HYPERLINK "https://www.fdm.army.mil" https://www.fdm.army.mil, and click on the My Reports tab.
If you land on the My Reports | Reports Not Started tab then you have an Assigned Report.
Click on the org unit name to open an org unit profile popup. Look in the row for the 450 Certifier, click the name to get an email address for the Ethics Official, or
Start the report and go to the Review Status tab to see the assigned 450 Certifier for the report. Click the name shown to open a popup window with that Ethics Counselors email address.
If you land on the My Reports | Reports List tab click View for your most recent OGE 450. Click on the Review Status tab to see the assigned 450 Certifier for that report. Click the name shown to open a popup window with that Ethics Counselors email address.
Report Suggestions
New Entrant Filer Appointment Date: Your date of appointment is the date that you began working in the position that requires you to file the OGE Form 450. It is not the date that you first began working for the federal Government unless that is when you started working in the position that requires you to file. Note: As your "Appointment Date" use the date you were first informed you had to file this New Entrant OGE 450 if you were already in your current position and your Supervisor or Ethics Official recently told you that you are now required to file an OGE 450 for the first time in this position (e.g., your duties changed).
You are an Annual Filer if you filed an OGE Form 450 last year.
Report the complete name of the reportable items/assets. Do not merely list a mutual fund family name, (e.g., Fidelity). You must list the full name of the specific sector fund, for example, Fidelity Select Health.
Report sector mutual funds; not diversified mutual funds. A sector fund concentrates investments in an industry, business, single country, or bonds in a single state. Be sure to report the full name of the sector mutual fund, not just the general family fund name, e.g., ABC Gold Sector or XYZ Science and Technology Fund. Consult with your ethics official if you have any questions.
Report the underlying assets in IRAs, 401(k), Keogh, and similar accounts. For example, Prudential IRA is insufficient; report the individual items in this separately e.g., mutual fund (e.g., Prudential Equity Income), stocks, and/or bonds, etc. Do not report any diversified mutual funds. Do not list just the name of a brokerage account, cash management account, IRA, 401(k), Keogh, or similar accounts.
Report the assets contained in variable annuities except diversified mutual funds. Do not report diversified mutual funds.
Do not report assets or income related to cash accounts in depository institutions (e.g., banks, savings and loans, credit unions), money market mutual funds/accounts, certificates of deposit, or U.S. Government obligations/securities.
Reportable assets include:
Stocks/futures/optionsInvestment life insuranceBondsInvestment real estateSector mutual fundsTrades or businessesTax sheltersPartnership interestsPensions/annuitiesCollectibles held for investmentTrust holdings
Reportable income includes:
Spouses earned income if more than $1000 and honoraria if more than $200Rents RoyaltiesDividendsCommissionsInterestFees Capital gainsRetirement benefitsDistributions from partnershipsHonorarium What & What Not to Report OGE 450
The chart below describes what to report and items not to report in an OGE 450, Confidential Financial Disclosure Report. See the FDM 450 Examples, HYPERLINK "https://www.fdm.army.mil/documents/FDM450Examples.doc" https://www.fdm.army.mil/documents/FDM450Examples.doc, for examples of how to report in FDM 450.
Contact your Ethics Official if you have questions about what to report.
Assets and Income
Report for Yourself, Spouse, and Dependent Child:Do Not Report: Assets held for investment with a value greater than $1,000 at the end of the reporting period OR assets held for investment which produced more than $200 in income during the reporting period, including but not limited to:
-Assets such as stocks, bonds, annuities, trust holdings, partnership interests, life insurance, investment real estate, or a privately-held trade or business
-Sector mutual funds: those funds invested in a particular industry, business, or location such as ABC Electronics Fund or XYZ Canada Fund (report the full name of the fund, not just the general family fund name)
-Holdings of retirement plans, such as 401(k)s or IRAs (list each holding except diversified mutual funds)
-Holdings of investment life insurance
-Holdings of variable annuities
-Defined benefit pension plans provided by a former employer (include the name of the employer) Federal Government retirement benefits
Thrift Savings Plan
Certificates of deposit, savings or checking accounts
Term life insurance
Money market mutual funds and money market accounts
Your personal residence, unless you rent it out
Diversified mutual funds, such as ABC Equity Value Fund or XYZ Large Capital Fund
U.S. Government Treasury bonds, bills, notes, and savings bonds
Money owed to you, your spouse, or dependent child by a spouse, parent, sibling, or child Also Report:
For yourself:
(1) all sources of salary, fees, commissions, and other earned income greater than $200,
(2) honoraria greater than $200, and
(3) other non-investment income such as scholarships, prizes, and gambling income greater than $200
For your spouse:
(1) all sources of salary, fees, commissions, and other earned income greater than $1,000, and
(2) honoraria greater than $200 Do Not Report:
Dependent childs earned income
Veterans benefits
Federal Government salary
Social Security benefits
Liabilities
Report for Yourself, Spouse, and Dependent Child: Do Not Report: A liability over $10,000 owed at any time during the reporting period, other than a loan from a financial institution or business entity granted on terms made available to the general public
A loan over $10,000 from an individual,
such as a friend or a business associate
Any liability, such as a mortgage, a student loan, or a credit card account, from a financial institution or business entity granted on terms made available to the general public
Loans secured by automobiles, household furniture, or appliances, unless the loan exceeds the purchase price of the item it secures
Liabilities that you owe to your spouse, parent, sibling, or your dependent child
Outside Positions
Report for Yourself: Do Not Report: All positions outside the U.S. Government held at any time during the reporting period, whether or not you were compensated and whether or not you currently hold that position. Positions include an officer, director, employee, trustee, general partner, proprietor, representative, executor, or consultant of any of the following:
-Corporation, partnership, trust, or other business entity
-Non-profit or volunteer organization
-Educational institution Any position with a
- Religious entity
- Social entity
- Fraternal entity
- Political entity
Any position held by your spouse or dependent child
Any position that you hold as part of your official duties
Agreements or Arrangements
Report Your Agreements or Arrangements for: Do Not Report: Continuing participation in an employee pension or benefit plan maintained by a former employer
A leave of absence
Future employment, including date you accepted employment offer
Continuation of payment by a former employer (including severance payments)
Any agreement or arrangement related to your employment by the Federal Government
Spouses and dependent childs agreements or arrangements
Gifts and Travel Reimbursements
Report only in an Annual Report. New Entrant or SGE Filers do not report
Report for Yourself, Spouse, and Dependent Child: Do Not Report: Travel-related reimbursements (items such as lodging, transportation, and food) totaling more than $350* from any one source during the reporting period; include where you traveled, the purpose, and date(s) of the trip
Any other gifts totaling more than $350* from any one source during the reporting period *If you received more than one gift from one source:
1. Determine the value of each item you received from that source
2. Ignore each item valued at $140 or less
3. Add the value of those items valued at more than $140; if the total is more than $350, then you must list those items
Anything received from relatives, the U.S. Government, D.C., state, or local governments
Bequests and other forms of inheritance
Gifts and travel reimbursements given to your agency in connection with your official travel
Gifts of hospitality (food, lodging, entertainment) at the donors residence or personal premises
Anything received by your spouse or dependent child totally independent of their relationship to you
You are responsible for your OGE 450 reports content and accuracy. Contact your Ethics Official if you have questions or need assistance.
Revised December 2011
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