DART Act

[AI summary unavailable — showing source text] Department of Homeland Security Improved Financial Accountability Act of 2011 - Directs the Secretary of Homeland Security, in order to comply with the Department of Homeland Security Financial Accountability Act, to ensure that the balance sheet of the Department of Homeland Security (DHS) and associated statement of custodial activity for FY2012 and FY2013, and the full set of consolidated financial statements of DHS for FY2014 through FY2016, are ready in a timely manner and in preparation for an audit as part of preparing required performance and accountability reports. Directs the Chief Financial Officer of DHS to: (1) submit a report on the plans to obtain an unqualified opinion annually until an unqualified opinion is submitted, and (2) submit to Congress and the Comptroller General a report on DHS's plans and resources needed to modernize DHS's financial systems. Directs the Comptroller General to submit a report that provides: (1) an assessment of the status of the financial system modernization by DHS; (2) an assessment of the plans to modernize, and developments at DHS relating to, DHS's financial system; and (3) recommendations for improving the plans for a new financia…