“This Act may be cited as the ‘DHS Audit Requirement Target Act of 2012’ or the ‘DART Act’.
Section 2222 of title 10, referred to in subsec. (a)(2)(B)(i), was repealed by Pub. L. 107–314, div. A, title X, § 1004(h)(1),
Section 874(b)(2) of the Homeland Security Act of 2002, referred to in subsec. (f)(3)(A), is classified to section 454(b)(2) of Title 6, Domestic Security.
2004—Subsec. (f). Pub. L. 108–330 added subsec. (f).
Committee on Government Reform of House of Representatives changed to Committee on Oversight and Government Reform of House of Representatives by House Resolution No. 6, One Hundred Tenth Congress,
Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective
Pub. L. 112–217, “This Act may be cited as the ‘DHS Audit Requirement Target Act of 2012’ or the ‘DART Act’.“SECTION 1. SHORT TITLE.“SEC. 2. IMPROVING FINANCIAL ACCOUNTABILITY AND MANAGEMENT.“(a) 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) In order to ensure compliance with the Department of Homeland Security Financial Accountability Act (Public Law 108–330; 118 Stat. 1275) [see Short Title of 2004 Amendment note set out under section 101 of Title 6, Domestic Security], 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 “(c) 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 [“(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.”
Pub. L. 108–330, § 4(b), (c), “(b) The Secretary of Homeland Security shall include audit opinions in performance and accountability reports under section 3516(f) of title 31, United States Code, as amended by subsection (a), only for fiscal years after fiscal year 2005.“(c) The Secretary of Homeland Security shall include in the performance and accountability report for fiscal year 2005 submitted by the Secretary under section 3516(f) of title 31, United States Code, an assertion of the internal controls that apply to financial reporting by the Department of Homeland Security.”
Pub. L. 106–531, § 2, “(a) Congress finds that—“(1) existing law imposes numerous financial and performance management reporting requirements on agencies;“(2) these separate requirements can cause duplication of effort on the part of agencies and result in uncoordinated reports containing information in a form that is not completely useful to Congress; and“(3) pilot projects conducted by agencies under the direction of the Office of Management and Budget demonstrate that single consolidated reports providing an analysis of verifiable financial and performance management information produce more useful reports with greater efficiency.“(b) The purposes of this Act [see Short Title of 2000 Amendment note set out under section 3501 of this title] are—“(1) to authorize and encourage the consolidation of financial and performance management reports;“(2) to provide financial and performance management information in a more meaningful and useful format for Congress, the President, and the public;“(3) to improve the quality of agency financial and performance management information; and“(4) to enhance coordination and efficiency on the part of agencies in reporting financial and performance management information.”
Pub. L. 106–531, § 3(b),