112TH CONGRESS 

2D SESSION S. 1998 

AN ACT 

To obtain an unqualified audit opinion, and improve financial 

accountability and management at the Department of 

Homeland Security. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 
2 

†S 1998 ES

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘DHS Audit Require3 ment Target Act of 2012’’ or the ‘‘DART Act’’. 

4 SEC. 2. IMPROVING FINANCIAL ACCOUNTABILITY AND 

5 MANAGEMENT. 

6 (a) DEFINITIONS.—In this section— 

7 (1) the term ‘‘Department’’ means the Depart8 ment of Homeland Security; 

9 (2) the term ‘‘financial management systems’’ 

10 has the meaning given that term under section 806 

11 of the Federal Financial Management Improvement 

12 Act of 1996 (31 U.S.C. 3512 note); 

13 (3) the term ‘‘Secretary’’ means the Secretary 

14 of Homeland Security; and 

15 (4) the term ‘‘unqualified opinion’’ mean an un16 qualified opinion within the meaning given that term 

17 under generally accepted auditing standards. 

18 (b) REACHING AN UNQUALIFIED AUDIT OPINION.— 

19 In order to ensure compliance with the Department of 

20 Homeland Security Financial Accountability Act (Public 

21 Law 108–330; 118 Stat. 1275) and the amendments made 

22 by that Act, the Secretary shall take the necessary steps 

23 to ensure that the full set of consolidated financial state24 ments of the Department for the fiscal year ending Sep25 tember 30, 2013, and each fiscal year thereafter, are 

26 ready in a timely manner and in preparation for an audit 
3 

†S 1998 ES

1 as part of preparing the performance and accountability 

2 reports required under section 3516(f) of title 31, United 

3 States Code, (including submitting the reports not later 

4 than November 15, 2013, and each year thereafter) in 

5 order to obtain an unqualified opinion on the full set of 

6 financial statements for the fiscal year. 

7 (c) REPORT TO CONGRESS ON PROGRESS OF MEET8 ING AUDIT REQUIREMENTS.—In order to ensure progress 

9 in implementing the Department of Homeland Security 

10 Financial Accountability Act (Public Law 108–330; 118 

11 Stat. 1275), and the amendments made by that Act, dur12 ing the period beginning on the date of enactment of this 

13 Act and ending on the date on which an unqualified opin14 ion described in subsection (b) is submitted, each report 

15 submitted by the Chief Financial Officer of the Depart16 ment under section 902(a)(6) of title 31, United States 

17 Code, shall include a plan— 

18 (1) to obtain an unqualified opinion on the full 

19 set of financial statements, which shall discuss plans 

20 and resources needed to meet the deadlines under 

21 subsection (b); 

22 (2) that addresses how the Department will 

23 eliminate material weaknesses and significant defi24 ciencies in internal controls over financial reporting 
4 

†S 1998 ES

1 and provides deadlines for the elimination of such 

2 weaknesses and deficiencies; and 

3 (3) to modernize the financial management sys4 tems of the Department, including timelines, goals, 

5 alternatives, and costs of the plan, which shall in6 clude consideration of alternative approaches, includ7 ing modernizing the existing financial management 

8 systems and associated financial controls of the De9 partment and establishing new financial manage10 ment systems and associated financial controls. 

Passed the Senate November 28, 2012. 

Attest: 

Secretary. 

112TH CONGRESS 

2D SESSION S. 1998 

AN ACT 

To obtain an unqualified audit opinion, and imat the Department of Homeland Security. prove financial accountability and management