[112th Congress Public Law 217]
[From the U.S. Government Printing Office]



[[Page 126 STAT. 1591]]

Public Law 112-217
112th Congress

                                 An Act


 
     To obtain an unqualified audit opinion, and improve financial 
      accountability and management at the Department of Homeland 
             Security. <<NOTE: Dec. 20, 2012 -  [S. 1998]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: DHS 
Audit Requirement Target Act of 2012. 31 USC 3516 note.>> 
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 <<NOTE: Reports. Deadline.>> 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 <<NOTE: Time period. Plan.>> 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--

[[Page 126 STAT. 1592]]

            (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.

    Approved December 20, 2012.

LEGISLATIVE HISTORY--S. 1998:
---------------------------------------------------------------------------

SENATE REPORTS: No. 112-230 (Comm. on Homeland Security and Governmental 
Affairs).
CONGRESSIONAL RECORD, Vol. 158 (2012):
            Nov. 28, considered and passed Senate.
            Dec. 12, considered and passed House.

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