DART Act
PL 112-217 (S.1998), enacted 12/20/2012

126 STAT. 1591 
PUBLIC LAW 112–217—DEC. 20, 2012 
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. 
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 Home-
land 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— 
Time period. 
Plan. 
Reports. 
Deadline. 
DHS Audit 
Requirement 
Target Act 
of 2012. 
31 USC 3516 
note. 
Dec. 20, 2012 
[S. 1998] 
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126 STAT. 1592 
PUBLIC LAW 112–217—DEC. 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. 
(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 mate-
rial weaknesses and significant deficiencies in internal controls 
over financial reporting and provides deadlines for the elimi-
nation 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 sys-
tems and associated financial controls. 
Approved December 20, 2012. 
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