Well, it's sort of missing. It's still listed on search.cpan.org (http://search.cpan.org/~bfoz/Finance-OFX-2/lib/Finance/OFX.pm) but I got a report from a user that CPAN says that it's unavailable. I tried it myself and got:
10:13 bfoz@BrandonMBP~%sudo cpan install Finance::OFX ... Running install for module 'Finance::OFX' The module Finance::OFX isn't available on CPAN. Either the module has not yet been uploaded to CPAN, or it is temporary unavailable. Please contact the author to find out more about the status. Try 'i Finance::OFX'. It was working last time I tried it (admittedly, not recently) and everything looks ok to me in PAUSE, but I really have no idea what to check for. This is the first time I've had this problem. Any suggestions?