```

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 1998 Enrolled Bill (ENR)]

        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--
        (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.
```