U.S. Immigration and Customs Enforcement invested billions of dollars in six detention expansion initiatives without completing the planning necessary to assess their costs and operational requirements, according to a Government Accountability Office report released on September 24.
The report identifies more than $20 million in unrecoverable expenses associated with warehouses ICE purchased but subsequently decided to sell. It also examines costly arrangements involving detention facilities in Texas, Florida and other locations.
The findings concern the management of the expansion rather than the legality of immigration enforcement itself. The Department of Homeland Security has defended the speed of the program, saying the administration needs additional detention capacity to implement its immigration policies.
The GAO's central recommendation is that ICE develop a comprehensive strategic plan covering its detention objectives, activities and resource requirements.
Although DHS accepted that recommendation, the agency's proposed completion date has prompted further questions about how spending will be managed in the meantime.
Eleven Warehouses and a Change in Strategy
One of the audit's principal findings concerns ICE's plan to purchase warehouses and convert them into large immigration detention centers.
The agency acquired 11 warehouses for approximately $1.07 billion. By June 2026, however, officials had informed the GAO that seven of those properties were being prepared for sale.
ICE had already incurred expenses associated with the acquisitions, including property assessments, security and other preliminary costs.
The watchdog reported that more than $20 million spent on the seven properties would not be recovered.
That figure should be distinguished from the original purchase price.
The $1.07 billion represents the reported acquisition cost of all 11 warehouses. It does not mean that the government has permanently lost the entire amount, since the properties remain assets that may be sold or repurposed.
Nevertheless, their eventual resale prices could produce additional financial losses if they fall below the amounts paid.
The GAO also questioned whether the agency had adequately evaluated the long-term costs and operational requirements of converting industrial buildings into detention facilities.
The abandoned warehouse plans illustrate the financial consequences that can arise when an agency purchases property before establishing a comprehensive investment strategy.
Billions in Real Estate Transactions and Private Contracts
The warehouse acquisitions formed part of a broader effort to increase detention capacity through real estate purchases and agreements with private operators.
CBS News reported that ICE advanced billions of dollars to Chicago Title Insurance in January as part of its property acquisition strategy.
After abandoning much of the warehouse conversion plan, the agency redirected approximately $2.2 billion during July and August toward purchasing four existing detention facilities from CoreCivic.
Those purchases included two California facilities acquired for approximately $1.47 billion and two additional properties in Kansas and Minnesota purchased for approximately $734 million.
ICE also pays CoreCivic to operate facilities, creating separate questions about acquisition costs and ongoing operating expenses.
The GAO found that the agency had not adequately assessed the long-term financial implications of some property acquisitions.
In particular, it identified shortcomings in planning for costs extending beyond the current period of federal funding.
Buying an existing facility can provide detention capacity without constructing an entirely new building. However, the purchase price represents only part of the government's eventual financial commitment.
Staffing, maintenance, security, healthcare and other operating expenses must also be considered.
The audit therefore raises questions about whether the different expansion options were compared using consistent financial and operational criteria.
Unused Infrastructure at Guantanamo Bay
The federal review also identified expenses associated with detention infrastructure that was constructed but never used for its intended purpose.
At Guantanamo Bay, the government spent approximately $2.85 million assembling temporary detention tents.
According to the GAO, those structures were not subsequently used to accommodate detainees because they did not meet applicable detention standards.
The episode illustrates the importance of establishing technical requirements before purchasing and installing infrastructure.
An expenditure can fail to deliver its intended operational benefit even when equipment has been successfully purchased and assembled.
For federal agencies, avoiding such outcomes requires coordination between procurement officials, operational managers and the personnel responsible for compliance with facility standards.
The Guantanamo expenditure is separate from the unrecoverable costs associated with the warehouse acquisitions.
It should not be combined with other reported figures without establishing whether the underlying costs overlap.
Camp East Montana and the Cost of Empty Facilities
A separate GAO review published in June examined spending and operational problems at Camp East Montana, a large detention facility at Fort Bliss in El Paso, Texas.
The project involved a contract valued at approximately $1.3 billion.
The watchdog found that the expedited procurement process affected planning and contract management.
One problem involved payment arrangements that did not adequately account for fluctuations in the number of people held at the facility.
The government paid for meals and other services during periods when the center had no detainees.
The GAO identified approximately $7.1 million in spending on meals that were not needed.
It also documented additional payments associated with operating arrangements that lacked sufficient flexibility.
The findings demonstrate why detention contracts need provisions that adjust costs when occupancy differs from projections.
The June review also raised concerns about facility inspections and compliance with detention standards.
These earlier findings provide additional context for the September report, although they should be identified as a separate audit rather than attributed exclusively to the newly published investigation.
Florida's Detention Costs Draw Additional Attention
The September audit also examined arrangements involving detention facilities operated by the state of Florida.
Federal reimbursement arrangements resulted in costs substantially above the rates ICE ordinarily pays for detention capacity.
According to the GAO, the daily cost associated with the facility commonly known as Alligator Alcatraz reached approximately $249 per detained person.
The agency's median daily detention rate was approximately $92.
That comparison illustrates the importance of evaluating alternative operating arrangements before committing substantial public funds.
However, different facilities may have different operating requirements, security arrangements and contractual responsibilities.
A comparison of daily rates is therefore an indicator warranting further investigation rather than a complete explanation of every cost difference.
The GAO also identified concerns about the procurement and reimbursement structure used for the Florida facilities.
Its findings raise broader questions about how agencies should compare state-operated, federally operated and privately operated detention arrangements.
Why the Administration Expanded Detention Capacity
The expansion followed a January 2025 executive order directing DHS to increase immigration enforcement and use available resources to detain individuals apprehended for immigration violations, to the extent permitted by law.
Congress subsequently approved substantial additional funding.
Legislation enacted in July 2025 provided approximately $75 billion for ICE through fiscal year 2029, including $45 billion specifically designated for detention capacity.
The administration's stated objective is to expand the infrastructure necessary to implement its immigration enforcement and deportation policies.
The growth in detention activity has been substantial.
According to ICE data examined by the GAO, the average daily population of detained noncitizens increased from 39,314 on January 20, 2025, to 67,180 on July 30, 2026.
That represents an increase of approximately 71%.
The number of facilities operating under ICE detention agreements also expanded during the period.
These figures help explain the scale of the administration's infrastructure requirements.
They do not, however, resolve the separate question of whether each acquisition and contract represented an efficient use of public funds.
DHS Defends the Pace of Expansion
The Department of Homeland Security has defended the rapid expansion of ICE detention capacity.
In comments reported by CBS News, a DHS spokesperson said the agency was pursuing expedited and cost-effective approaches to implementing the administration's immigration enforcement objectives.
The department also pointed to the substantial funding approved by Congress.
From the administration's perspective, the additional resources are intended to support an accelerated increase in detention and removal capacity.
The GAO's findings address a different aspect of the program: whether ICE adequately evaluated its investment options and anticipated their financial consequences.
The watchdog concluded that the agency had not established consistent objectives for detention capacity or sufficiently compared expensive facilities with potentially less costly alternatives.
Both the administration's operational objectives and the audit's financial findings are relevant to understanding the spending decisions.
The existence of an urgent policy objective does not, by itself, establish whether individual contracts were necessary or appropriately priced.
Similarly, identifying financial waste in particular projects does not establish that every detention expansion expenditure was unnecessary.
What the GAO Recommends
The September report makes one principal recommendation.
The GAO says the director of ICE should develop a comprehensive strategic plan to guide detention expansion.
That plan should identify the agency's goals, the activities necessary to achieve them and the resources required.
A consistent planning framework would allow officials to compare different expansion options and assess their long-term costs.
It could also help identify risks before the government commits to major purchases or construction projects.
DHS agreed with the recommendation and said ICE intends to complete the strategic plan by August 31, 2027.
The watchdog questioned whether that timetable is sufficiently prompt, given the amount of funding available and the possibility of further avoidable expenditure.
The recommendation remains open pending confirmation of corrective action.
The report does not direct ICE to abandon immigration detention expansion. Its recommendation concerns the planning and financial management of that expansion.
What the Findings Mean for Taxpayers
The financial consequences extend beyond the documented unrecoverable warehouse expenses.
The GAO identified additional spending concerns involving unused infrastructure, inflexible contracts and facilities with relatively high operating costs.
However, the report does not establish one comprehensive figure representing all waste associated with the expansion.
That limitation is important when evaluating the scale of the findings.
The purchase of an asset is not automatically equivalent to a financial loss, and projected savings should not be presented as money already recovered.
A complete assessment would need to account for resale proceeds, future operating expenses, contract modifications and any additional costs resulting from delays or changes in strategy.
CBS News also reported that approximately $1.55 billion remained with the title insurance company for future detention acquisitions at the time of its reporting.
That money represents funds associated with planned purchases, not a documented loss.
Additional scrutiny of these transactions could clarify how the government manages its remaining financial commitments.
The Next Stage of Federal Oversight
The GAO's findings arrive while ICE continues to pursue additional detention capacity.
The immediate oversight questions concern whether the agency will complete its strategic plan, improve cost comparisons and establish clearer long-term financial projections.
The outcome of planned warehouse sales will also affect the final cost of the abandoned acquisition strategy.
Further reviews by federal oversight bodies may provide additional information about contracting decisions and the effectiveness of corrective measures.
For lawmakers and taxpayers, the report offers documented examples of expenditure that the watchdog considers wasteful while identifying important areas where the full financial consequences remain unknown.
The central question going forward is whether ICE can meet the administration's stated operational objectives while demonstrating that future investments are supported by adequate planning and reliable cost information.