DHS Audit Requirement Target Act of 2012 or the DART Act - Directs the Secretary of Homeland Security to take 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 the required performance and accountability reports, in order to obtain an unqualified opinion.
Requires each annual report submitted by DHS's Chief Financial Officer to include a plan: (1) to obtain such unqualified opinion; (2) that addresses how DHS will eliminate material weaknesses and significant deficiencies in internal controls over financial reporting; and (3) to modernize the financial management systems of DHS, including consideration of alternative approaches that include modernizing existing, and establishing new, financial management systems and associated financial controls.
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