{
  "id": "RL32550",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RL32550",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 101980,
      "date": "2004-11-15",
      "retrieved": "2016-04-07T20:04:16.957168",
      "title": "Homeland Security Financial Accountability Act: History and Recent Developments",
      "summary": "Prior to the enactment of the Department of Homeland Security (DHS) Financial Accountability\nAct\n( P.L. 108-330 ), the DHS was the only federal cabinet department not included under the Chief\nFinancial Officers (CFO) Act of 1990. DHS had a CFO, but the position was not subject to Senate\nconfirmation.\n  In the 108th Congress,  S. 1567 , to bring DHS under the CFO Act, passed the\nSenate on November 21, 2003, and a related bill,  H.R. 4259 , was approved by the\nHouse on July 20, 2004. Supporters of the DHS Financial Accountability Act contended that the\nCFO Act and related laws should apply consistently across the executive branch, and that the\n\"unequal\" status initially accorded the CFO in DHS denigrated the CFO position and the\nimportance of financial management in DHS. Proponents also argued that the CFO position, with\nits fiduciary responsibilities, carries with it special needs for accountability which Senate\nconfirmation reinforces.\n  On the other hand, at the beginning of the 108th Congress the Bush Administration continued\nto oppose bringing the DHS CFO under the CFO Act, on grounds of special managerial principles\nfor the new DHS, and, subsequently, from the rationale of reducing the number of positions subject\nto Senate confirmation. By the summer of 2004, however, the Administration's opposition to the\nlegislation appeared to have lessened. On September 29, 2004, under unanimous consent in the\nSenate,  H.R. 4259  was discharged from the Governmental Affairs Committee, and the\nbill was then passed. The Department of Homeland Security Financial Accountability Act was\nsigned into law on October 16, 2004 ( P.L. 108-330 ).\n  As enacted,  H.R. 4259  brings the CFO in DHS directly under the CFO Act, as\namended. The new law also serves to bring DHS under the Government Management Reform Act\nof 1994 and the Federal Financial Management Improvement Act of 1996, and makes the CFO in\nDHS a statutory member of the Chief Financial Officers Council. There is a dual reporting\nframework for the CFO in DHS -- to the head of the department (as in all the other CFO Act\nagencies) and, concurrently, to the Under Secretary for Management (the prior arrangement for the\nCFO in DHS). The measure requires an audit of internal controls over financial reporting in DHS\nafter FY2005.  H.R. 4259  as enacted creates an Office of Program Analysis and\nEvaluation within DHS, requires DHS to prepare a Future Years Program and a Security Strategy\nReport for Congress, and requires a joint study by the CFO Council and the President's Council on\nIntegrity and Efficiency (PCIE) of the costs and benefits of having all CFO agencies obtain audit\nopinions of their internal controls. Finally, the new law requires that specified DHS authorizing\ncommittees receive notification 15 days in advance of transfer and reprogramming actions.\n  This report will not be further updated.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
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      "topics": []
    }
  ],
  "topics": [
    "American Law",
    "Economic Policy",
    "Intelligence and National Security"
  ]
}