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See the website of the U. Office of Governmental Ethics for a list of Current Executive Branch Nominations and Appointments who have filed financial disclosure forms. The forms for the justices of the U. Many of the federal financial disclosure statements are available online at government or government watchdog sites. Search by name of a representative to get a copy of their financial disclosure statement in. Search by name of a senator to get a copy of their financial disclosure statement in.
The official presidential Whitehouse. Copies of financial disclosure statements for executive branch officials can be requested from the White House press office using an online form. The forms are sent via email. Financial disclosure statements on U. Supreme Court Justices are not available at the Supreme Court website. But they are available at the Open Secrets website.
At the Open Secrets site, scroll down to the section on the left labeled Search PFD database , type in the name of a Supreme Court Justice and click on the search icon. At the new page select the name of the justice, and then scroll down to the section labeled Images to see the most recent filing. For other federal judges, such as appeals court or district court judges, you can request copies of their financial disclosure forms from the Administrative Office of the United States Courts using an online form.
The Open Secrets website, run by the Center for Responsive Politics, has copies of the financial disclosure reports for members of the U. House and Senate, the president and vice president, top executive branch officials and U. Supreme Court justices.
Many states have laws requiring public officials to file financial disclosure statements. You can check the websites for Secretaries of State or ethics commissions to see if financial disclosure statements have been posted online. The Federal Election Commission has a directory of websites of Secretaries of State, ethics commissions and other agencies in each state that regulate reporting of financial information by public officials.
All state and local public officials and all candidates for public office in California must file a Statement of Economic Interests, also known as a Form Public officials include all elected officials as well as top appointed officials of any state executive agency or local government agency, such as a city manager, county administrator, director of an agency, department heads, members of appointed commissions and boards that make policy decisions and judges.
The forms do not list specific dollar figures for income or the value of investments. There are also many exemptions on what has to be reported. Among the things that do not have to be reported :. For more information on what must be disclosed, you can download a sample Form and a Reference Pamphlet from the California Fair Political Practices Commission Form web page.
These have detailed instructions on what must be reported on the form. The financial disclosure forms are filed annually, either in March or April depending on the type of office held by the public official. New candidates for elected office also file the forms when they submit their candidacy papers to be listed on the election ballot. Financial disclosure forms filed by local officials usually are kept by the clerk for the agency for which the official works, such as the city clerk or county clerk.
Copies of the filings by local elected officials, judges and top administrators at local agencies, in particular those who manage public investments, also are kept by the California Fair Political Practices Commission in Sacramento. Members of the state Legislature and state-wide office holders, such as the governor, attorney general, secretary of state, etc.
Form Filings database. The FPPC in September enacted a rule requiring that free tickets to sporting events, concerts or other entertainment events provided to people or organizations must be publicly disclosed. Several Bay Area cities also put online financial disclosure statements for their elected and top appointed officials. The City of Berkeley posts copies of statements of economic interests for many of its officials in searchable database:. Conflict of Interest Code — City of Berkeley.
The Oakland Public Ethics Commission has a link to a searchable database for statements of economic interest filed by city officials:. Oakland Public Ethics Commission. The Richmond City Clerk has a website on which statements of economic interests for the city council members are filed:.
Form — Statement of Economic Interest. Additionally, short sentences are helpful. CPAs may have invented the run-on sentence. Breaking long sentences into shorter ones makes the reader more comfortable. And she will thank you. Our goal is to communicate, not to impress.
For example, split is better than bifurcate. Attorneys are not our model. I sometimes see notes that are regurgitations of legal agreements, copied word for word—and you can feel the stiltedness. Do your reader a favor and translate the legalese into digestible—and might I say more enjoyable—language.
Long sentences with several numbers can be confusing. Tables are easier to understand. Too many CPAs copy disclosures from the Internet without understanding the language. Make sure the language is appropriate for your company. Think of each disclosure header as a bucket. If the debt note includes a related party disclosure and this may be necessary , place a reference in the related party note to the debt disclosure.
The same issue arises with subsequent event notes. When writing, we sometimes think we are clear when we are not. Have a second person review the note for proper punctuation, spelling, structure, and clarity. I find that reading out loud helps me to assess clarity.
I also use Grammarly to edit documents. The software provides grammar feedback as you write. Vetting your notes with a disclosure checklist may be the most tedious and necessary step. I hope these suggestions help you win gold—10s everywhere. I think I hear the national anthem. For the last thirty years, he has primarily audited governments, nonprofits, and small businesses.
He frequently speaks at continuing education events. In addition, he consults with other CPA firms, assisting them with auditing and accounting issues. Anything more is confusing. If the financial statements are presented in accordance with GAAP, the accrual method does not have to be disclosed.
The standard reports shown as examples have needlessly long sentences. These sentences typically merge two or more required statements as indicated in the actual standards. Thanks, Bill. I agree with you about the fair value notes. I see some that are over two pages long. Too much information lessens clarity.
And shortening the sentences helps. Excellent article with very good points. Now we need an article with a selection of standard disclosures. Maybe a forum to submit sample disclosures. No reason to re-invent the wheel. Any number of people have probably written the perfect disclosure for most situations. Sure, there are ample sample disclosures in various resource material and on the internet. But many of the disclosures you find go directly against the grain of your article.
Usually, if you have no financial conflicts of interest, you can include a statement like "There are no financial conflicts of interest to. Disclose all financial interests, or; If there is nothing to disclose, the slide must state, “I have no financial interests or relationships to disclose.”. Receives no compensation as member of board of directors. Example of relevant financial relationship(s), no relevant.