[Congressional Record Volume 149, Number 170 (Friday, November 21, 2003)]
[Senate]
[Pages S15499-S15500]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




      DEPARTMENT OF HOMELAND SECURITY FINANCIAL ACCOUNTABILITY ACT

  Mr. FRIST. I ask unanimous consent the Senate now proceed to 
consideration of Calendar No. 405, S. 1567.
  The PRESIDING OFFICER. The clerk will report the bill by title.
  The legislative clerk read as follows:

       A bill (S. 1567) to amend title 31, United States Code, to 
     improve financial accountability requirements applicable to 
     the Department of Homeland Security and for other purposes.

  There being no objection, the Senate proceeded to consider the bill 
which had been reported from the Committee on Governmental Affairs, 
with an amendment to strike all after the enacting clause and insert in 
lieu thereof the following:
  [Strike the part shown in black brackets and insert the part shown in 
italic.]

                                S. 1567

       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 (D) through (H) as subparagraphs 
     (C) through (G), respectively.

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

       [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 submit for fiscal year 2004, and for each 
     subsequent fiscal year, 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.''.]

     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--

[[Page S15500]]

       ``(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.

  Mr. FRIST. I ask unanimous consent the committee substitute be agreed 
to, the bill, as amended, be read a third time and passed, the motion 
to reconsider be laid on the table, and any statements relating to the 
bill be printed in the Record.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  The committee amendment in the nature of a substitute was agreed to.
  The bill (S. 1567), as amended, was read the third time and passed.

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