Text: S.1998 — 112th Congress (2011-2012)All Information (Except Text)
Public Law No: 112-217 (12/20/2012)
[112th Congress Public Law 217]
[From the U.S. Government Printing Office]
[[Page 126 STAT. 1591]]
Public Law 112-217
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
(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
(3) the term ``Secretary'' means the Secretary of Homeland
(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
CONGRESSIONAL RECORD, Vol. 158 (2012):
Nov. 28, considered and passed Senate.
Dec. 12, considered and passed House.