bsection.
(g) Definition.--In this section, the term ``covered
entity'' has the meaning given such term in section 472(a)(2).

SEC. 474. [6 U.S.C. 294] SENSE OF CONGRESS.

It is the sense of Congress that--
(1) the missions of the Bureau of Border Security
and the Bureau of Citizenship and Immigration Services
are equally important and, accordingly, they each
should be adequately funded; and
(2) the functions transferred under this subtitle
should not, after such transfers take effect, operate
at levels below those in effect prior to the enactment
of this Act.

SEC. 475. [6 U.S.C. 295] DIRECTOR OF SHARED SERVICES.

(a) In General.--Within the Office of Deputy Secretary,
there shall be a Director of Shared Services.
(b) Functions.--The Director of Shared Services shall be
responsible for the coordination of resources for the Bureau of
Border Security and the Bureau of Citizenship and Immigration
Services, including--
(1) information resources management, including
computer databases and information technology;
(2) records and file management; and
(3) forms management.

SEC. 476. [6 U.S.C. 296] SEPARATION OF FUNDING.

(a) In General.--There shall be established separate
accounts in the Treasury of the United States for appropriated
funds and other deposits available for the Bureau of
Citizenship and Immigration Services and the Bureau of Border
Security.
(b) Separate Budgets.--To ensure that the Bureau of
Citizenship and Immigration Services and the Bureau of Border
Security are funded to the extent necessary to fully carry out
their respective functions, the Director of the Office of
Management and Budget shall separate the budget requests for
each such entity.
(c) Fees.--Fees imposed for a particular service,
application, or benefit shall be deposited into the account
established under subsection (a) that is for the bureau with
jurisdiction over the function to which the fee relates.
(d) Fees Not Transferable.--No fee may be transferred
between the Bureau of Citizenship and Immigration Services and
the Bureau of Border Security for purposes not authorized by
section 286 of the Immigration and Nationality Act (8 U.S.C.
1356).

SEC. 477. [6 U.S.C. 297] REPORTS AND IMPLEMENTATION PLANS.

(a) Division of Funds.--The Secretary, not later than 120
days after