DHS Accountability Enhancement Act (Sec. 2) This bill amends the Homeland Security Act of 2002 to repeal provisions limiting the authority of the Secretary of Homeland Security to allocate or reallocate functions among Department of Homeland Security (DHS) officers and to establish, consolidate, alter, or discontinue organizational units within DHS. Specifically, the bill removes the following requirements: (1) that the pertinent reorganization plan submitted to Congress contain specified elements; and (2) 60 days have expired after the Secretary has provided notice of, including the rationale for, the action to the appropriate congressional committees.