[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 1998 Referred in House (RFH)]

112th CONGRESS
  2d Session
                                S. 1998


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 29, 2012

Referred to the Committee on Homeland Security, and in addition to the 
   Committee on Oversight and Government Reform, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
  of such provisions as fall within the jurisdiction of the committee 
                               concerned

_______________________________________________________________________

                                 AN ACT


 
     To obtain an unqualified audit opinion, and improve financial 
 accountability and management at the Department of Homeland Security.

    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 ``DHS Audit Requirement Target Act of 
2012'' or the ``DART Act''.

SEC. 2. IMPROVING FINANCIAL ACCOUNTABILITY AND MANAGEMENT.

    (a) Definitions.--In this section--
            (1) the term ``Department'' means the Department of 
        Homeland Security;
            (2) the term ``financial management systems'' has the 
        meaning given that term under section 806 of the Federal 
        Financial Management Improvement Act of 1996 (31 U.S.C. 3512 
        note);
            (3) the term ``Secretary'' means the Secretary of Homeland 
        Security; and
            (4) the term ``unqualified opinion'' mean an unqualified 
        opinion within the meaning given that term under generally 
        accepted auditing standards.
    (b) Reaching an Unqualified Audit Opinion.--In order to ensure 
compliance with the Department of Homeland Security Financial 
Accountability Act (Public Law 108-330; 118 Stat. 1275) and the 
amendments made by that Act, the Secretary shall take the necessary 
steps to ensure that the full set of consolidated financial statements 
of the Department for the fiscal year ending September 30, 2013, and 
each fiscal year thereafter, are ready in a timely manner and in 
preparation for an audit as part of preparing the performance and 
accountability reports required under section 3516(f) of title 31, 
United States Code, (including submitting the reports not later than 
November 15, 2013, and each year thereafter) in order to obtain an 
unqualified opinion on the full set of financial statements for the 
fiscal year.
    (c) Report to Congress on Progress of Meeting Audit Requirements.--
In order to ensure progress in implementing the Department of Homeland 
Security Financial Accountability Act (Public Law 108-330; 118 Stat. 
1275), and the amendments made by that Act, during the period beginning 
on the date of enactment of this Act and ending on the date on which an 
unqualified opinion described in subsection (b) is submitted, each 
report submitted by the Chief Financial Officer of the Department under 
section 902(a)(6) of title 31, United States Code, shall include a 
plan--
            (1) to obtain an unqualified opinion on the full set of 
        financial statements, which shall discuss plans and resources 
        needed to meet the deadlines under subsection (b);
            (2) that addresses how the Department will eliminate 
        material weaknesses and significant deficiencies in internal 
        controls over financial reporting and provides deadlines for 
        the elimination of such weaknesses and deficiencies; and
            (3) to modernize the financial management systems of the 
        Department, including timelines, goals, alternatives, and costs 
        of the plan, which shall include consideration of alternative 
        approaches, including modernizing the existing financial 
        management systems and associated financial controls of the 
        Department and establishing new financial management systems 
        and associated financial controls.

            Passed the Senate November 28, 2012.

            Attest:

                                                NANCY ERICKSON,

                                                             Secretary.