[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 1567 Engrossed in Senate (ES)]

  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
108th CONGRESS
  1st Session
                                S. 1567

_______________________________________________________________________

                                 AN ACT


 
    To amend title 31, United States Code, to improve the financial 
 accountability requirements applicable to the Department of Homeland 
                   Security, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Department of Homeland Security 
Financial Accountability Act''.

SEC. 2. CHIEF FINANCIAL OFFICER OF THE DEPARTMENT OF HOMELAND SECURITY.

    (a) In General.--Section 901(b)(1) of title 31, United States Code, 
is amended--
            (1) by redesignating subparagraphs (G) through (P) as 
        subparagraphs (H) through (Q), respectively; and
            (2) by inserting after subparagraph (F) the following:
            ``(G) The Department of Homeland Security.''.
    (b) Appointment or Designation of CFO.--The President shall appoint 
or designate a Chief Financial Officer of the Department of Homeland 
Security under the amendment made by subsection (a) by not later than 
180 days after the date of the enactment of this Act.
    (c) Continued Service of Current Official.--The individual serving 
as Chief Financial Officer of the Department of Homeland Security 
immediately before the enactment of this Act may continue to serve in 
that position until the date of the confirmation or designation, as 
applicable (under section 901(a)(1)(B) of title 31, United States 
Code), of a successor under the amendment made by subsection (a).
    (d) Conforming Amendments.--
            (1) Homeland security act of 2002.--The Homeland Security 
        Act of 2002 (Public Law 107-296) is amended--
                    (A) in section 103 (6 U.S.C. 113)--
                            (i) in subsection (d) by striking paragraph 
                        (4), and redesignating paragraph (5) as 
                        paragraph (4);
                            (ii) by redesignating subsection (e) as 
                        subsection (f); and
                            (iii) by inserting after subsection (d) the 
                        following:
    ``(e) Chief Financial Officer.--There shall be in the Department a 
Chief Financial Officer, as provided in chapter 9 of title 31, United 
States Code.''; and
                    (B) in section 702 (6 U.S.C. 342) by striking 
                ``shall report'' and all that follows through the 
                period and inserting ``shall perform functions as 
                specified in chapter 9 of title 31, United States 
                Code.''.
            (2) FEMA.--Section 901(b)(2) of title 31, United States 
        Code, is amended by striking subparagraph (B), and by 
        redesignating subparagraphs (C) through (H) as subparagraphs 
        (B) through (G), respectively.

SEC. 3. FUNCTIONS OF CHIEF FINANCIAL OFFICER OF THE DEPARTMENT OF 
              HOMELAND SECURITY.

    (a) Performance and Accountability Reports.--Section 3516 of title 
31, United States Code, is amended by adding at the end the following:
    ``(f) The Secretary of Homeland Security--
            ``(1) shall for each fiscal year submit a performance and 
        accountability report under subsection (a) that incorporates 
        the program performance report under section 1116 of this title 
        for the Department of Homeland Security; and
            ``(2) shall include in each performance and accountability 
        report an audit opinion of the Department's internal controls 
        over its financial reporting.''.
    (b) Implementation of Audit Opinion Requirement.--The Secretary of 
Homeland Security shall include audit opinions in performance and 
accountability reports under section 3516(f) of title 31, United States 
Code, as amended by subsection (a), only for fiscal years after fiscal 
year 2004.
    (c) Assertion of Internal Controls.--The Secretary of Homeland 
Security shall include in the performance and accountability report for 
fiscal year 2004 submitted by the Secretary under section 3516(f) of 
title 31, United States Code, an assertion of the internal controls 
that apply to financial reporting by the Department of Homeland 
Security.

SEC. 4. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated to the Secretary of 
Homeland Security such sums as are necessary to carry out this Act.

            Passed the Senate November 21, 2003.

            Attest:

                                                             Secretary.
108th CONGRESS

  1st Session

                                S. 1567

_______________________________________________________________________

                                 AN ACT

    To amend title 31, United States Code, to improve the financial 
 accountability requirements applicable to the Department of Homeland 
                   Security, and for other purposes.