[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 1998 Reported in Senate (RS)]
Calendar No. 535
112th CONGRESS
2d Session
S. 1998
[Report No. 112-230]
To obtain an unqualified audit opinion, and improve financial
accountability and management at the Department of Homeland Security.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
December 15, 2012
Mr. Brown of Massachusetts (for himself, Mr. Carper, and Mr. Johnson of
Wisconsin) introduced the following bill; which was read twice and
referred to the Committee on Homeland Security and Governmental Affairs
November 2, 2012
Reported under authority of the order of the Senate of September 22
(legislative day, September 21), 2012, by Mr. Lieberman, with an
amendment
[Strike out all after the enacting clause and insert the part printed
in italic]
_______________________________________________________________________
A BILL
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,
<DELETED>SECTION 1. SHORT TITLE.</DELETED>
<DELETED> This Act may be cited as the ``Department of Homeland
Security Improved Financial Accountability Act of 2011''.</DELETED>
<DELETED>SEC. 2. IMPROVING FINANCIAL ACCOUNTABILITY AND
MANAGEMENT.</DELETED>
<DELETED> (a) Definitions.--In this section--</DELETED>
<DELETED> (1) the term ``Department'' means the Department
of Homeland Security;</DELETED>
<DELETED> (2) the terms ``qualified opinion'' and
``unqualified opinion'' mean a qualified opinion and an
unqualified opinion, respectively, within the meanings given
those terms under generally accepted government auditing
standards; and</DELETED>
<DELETED> (3) the term ``Secretary'' means the Secretary of
Homeland Security.</DELETED>
<DELETED> (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--</DELETED>
<DELETED> (1) take the necessary steps to ensure that the
balance sheet of the Department and associated statement of
custodial activity for the fiscal years ending September 30,
2012 and September 30, 2013 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, 2012 and November 15, 2013,
respectively, in order to obtain a qualified or unqualified
opinion;</DELETED>
<DELETED> (2) take the necessary steps to ensure that the
full set of consolidated financial statements of the Department
for the fiscal years ending September 30, 2014 and September
30, 2015 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, 2014 and November 15, 2015, respectively, in order
to obtain a qualified or unqualified opinion; and</DELETED>
<DELETED> (3) take the necessary steps to ensure that the
full set of consolidated financial statements of the Department
for the fiscal year ending September 30, 2016, 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, 2016, and each year thereafter, in
order to obtain an unqualified opinion.</DELETED>
<DELETED> (c) Report to Congress on Progress of Meeting Audit
Requirements.--Not later than 270 days after the date of enactment of
this Act, and annually thereafter until an unqualified opinion is
submitted under paragraph (2) or (3) of subsection (b), and 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, the Chief Financial Officer of the
Department shall submit to Congress a report on the plans to obtain an
unqualified opinion, which shall discuss plans and resources needed to
meet the deadlines under subsection (b).</DELETED>
<DELETED> (d) Report To Congress on Plans To Modernize Financial
Systems.--</DELETED>
<DELETED> (1) In general.--Not later than 270 days after the
date of enactment of this Act, and in order to improve
financial management at the Department, the Chief Financial
Officer of the Department shall submit to Congress and the
Comptroller General of the United States a report on the plans
of the Department and resources needed to modernize the
financial systems of the Department.</DELETED>
<DELETED> (2) Contents.--The report submitted under
paragraph (1) shall discuss--</DELETED>
<DELETED> (A) the challenges of and opportunities
for using existing financial systems of the Department,
including an assessment of the feasibility and cost of
using an existing financial system;</DELETED>
<DELETED> (B) the challenges and opportunities of
implementing a new financial system and associated
financial controls; and</DELETED>
<DELETED> (C) the lessons learned from the prior
attempts of the Department to develop a financial
system that will be considered in implementing a new
financial system.</DELETED>
<DELETED> (3) Review.--Not later than 180 days after the
date on which the Chief Financial Officer of the Department
submits the report under paragraph (1), the Comptroller General
of the United States shall review the report and submit to
Congress a report that provides--</DELETED>
<DELETED> (A) an assessment of the status of the
financial system modernization by the
Department;</DELETED>
<DELETED> (B) an evaluation of the report;</DELETED>
<DELETED> (C) an assessment of the plans to
modernize, and developments at the Department relating
to, the financial system of the Department;
and</DELETED>
<DELETED> (D) any recommendations for improving the
plans for a new financial system at the
Department.</DELETED>
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.
Calendar No. 535
112th CONGRESS
2d Session
S. 1998
[Report No. 112-230]
_______________________________________________________________________
A BILL
To obtain an unqualified audit opinion, and improve financial
accountability and management at the Department of Homeland Security.
_______________________________________________________________________
November 2, 2012
Reported under authority of the order of the Senate of September 22
(legislative day, September 21), 2012, by Mr. Lieberman, with an
amendment