S. 1998 

One Hundred Twelfth Congress 

of the 

United States of America 

AT THE SECOND SESSION 

Begun and held at the City of Washington on Tuesday, 

the third day of January, two thousand and twelve 

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— 
S. 1998—2 

(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. 

Speaker of the House of Representatives. 

Vice President of the United States and

President of the Senate.