DART Act

(This measure has not been amended since it was passed by the Senate on November 28, 2012. The summary of that version is repeated here.) DHS Audit Requirement Target Act of 2012 or the DART Act - Directs the Secretary of Homeland Security, in order to ensure compliance with the Department of Homeland Security Financial Accountability Act, to take the necessary steps to ensure that the full set of consolidated financial statements of the Department of Homeland Security (DHS) for FY2013 and each fiscal year thereafter are ready in a timely manner and in preparation for an audit as part of preparing required performance and accountability reports in order to obtain an unqualified opinion. Requires each annual report on the status of financial management of DHS submitted by the Chief Financial Officer of DHS to the Director of the Office of Management and Budget (OMB) during the period between the enactment of this Act and the date such an unqualified opinion is submitted to include a plan: (1) to obtain such opinion; (2) that addresses how and by when DHS will eliminate material weaknesses and significant deficiencies in internal controls over financial reporting; and (3) to modernize DHS's financial management systems.

Congressional Research Service · 2012-12-12