((a)) ** Division of funds** The Secretary, not later than 120 days after the effective date of this chapter, shall submit to the Committees on Appropriations and the Judiciary of the House of Representatives and of the Senate a report on the proposed division and transfer of funds, including unexpended funds, appropriations, and fees, between the Bureau of Citizenship and Immigration Services and the Bureau of Border Security.

((b)) ** Division of personnel** The Secretary, not later than 120 days after the effective date of this chapter, shall submit to the Committees on Appropriations and the Judiciary of the House of Representatives and of the Senate a report on the proposed division of personnel between the Bureau of Citizenship and Immigration Services and the Bureau of Border Security.

((c)) ** Implementation plan**

((1)) ** In general** The Secretary, not later than 120 days after the effective date of this chapter, and every 6 months thereafter until the termination of fiscal year 2005, shall submit to the Committees on Appropriations and the Judiciary of the House of Representatives and of the Senate an implementation plan to carry out this chapter.

((2)) ** Contents** The implementation plan should include details concerning the separation of the Bureau of Citizenship and Immigration Services and the Bureau of Border Security, including the following:

((A)) Organizational structure, including the field structure.

((B)) Chain of command.

((C)) Procedures for interaction among such bureaus.

((D)) Fraud detection and investigation.

((E)) The processing and handling of removal proceedings, including expedited removal and applications for relief from removal.

((F)) Recommendations for conforming amendments to the Immigration and Nationality Act ( et seq.).

((G)) Establishment of a transition team.

((H)) Methods to phase in the costs of separating the administrative support systems of the Immigration and Naturalization Service in order to provide for separate administrative support systems for the Bureau of Citizenship and Immigration Services and the Bureau of Border Security.

((d)) ** Comptroller General studies and reports**

((1)) ** Status reports on transition** Not later than 18 months after the date on which the transfer of functions specified under takes effect, and every 6 months thereafter, until full implementation of this part has been completed, the Comptroller General of the United States shall submit to the Committees on Appropriations and on the Judiciary of the House of Representatives and the Senate a report containing the following:

((A)) A determination of whether the transfers of functions made by parts D and E of this subchapter have been completed, and if a transfer of functions has not taken place, identifying the reasons why the transfer has not taken place.

((B)) If the transfers of functions made by parts D and E of this subchapter have been completed, an identification of any issues that have arisen due to the completed transfers.

((C)) An identification of any issues that may arise due to any future transfer of functions.

((2)) ** Report on management** Not later than 4 years after the date on which the transfer of functions specified under takes effect, the Comptroller General of the United States shall submit to the Committees on Appropriations and on the Judiciary of the House of Representatives and the Senate a report, following a study, containing the following:

((A)) Determinations of whether the transfer of functions from the Immigration and Naturalization Service to the Bureau of Citizenship and Immigration Services and the Bureau of Border Security have improved, with respect to each function transferred, the following:

((i)) Operations.

((ii)) Management, including accountability and communication.

((iii)) Financial administration.

((iv)) Recordkeeping, including information management and technology.

((B)) A statement of the reasons for the determinations under subparagraph (A).

((C)) Any recommendations for further improvements to the Bureau of Citizenship and Immigration Services and the Bureau of Border Security.

((3)) ** Report on fees** Not later than 1 year after , the Comptroller General of the United States shall submit to the Committees on the Judiciary of the House of Representatives and of the Senate a report examining whether the Bureau of Citizenship and Immigration Services is likely to derive sufficient funds from fees to carry out its functions in the absence of appropriated funds.November 25, 20022002-11-25