Department of Homeland Security Financial Accountability Act - Amends the Chief Financial Officers Act of 1990 and the Homeland Security Act of 2002 to require the President to appoint a Chief Financial Officer for the Department of Homeland Security (DHS), subject to Senate confirmation.
Instructs the Secretary of Homeland Security to submit an annual performance and accountability report that: (1) incorporates the Government Performance and Results Act program performance report; (2) beginning in FY 2005, includes an audit opinion of the DHS's internal controls over its financial reporting; and (3) for FY 2004, includes the Secretary's assertion of internal controls that apply to financial reporting.
Authorizes appropriations.