The findings arrive as ICE has expanded detention capacity and hiring under the One Big Beautiful Bill Act, which provided a $170 billion funding boost signed by President Donald Trump in July 2025 [1]. The White House and ICE did not respond to requests for comment on the GAO's findings.
The review was requested by Democratic Senators Jack Reed, Gary Peters, and Dick Durbin, along with Rep. Bennie Thompson [8]. Lawmakers sought oversight of ICE's rapid expansion after the agency received funding from the One Big Beautiful Bill law and moved to increase recruiting and open facilities nationwide [1].
The administration had demanded the deportation of one million undocumented immigrants per year, prompting ICE to launch its largest-ever recruitment campaign with $50,000 signing bonuses and up to $60,000 in student loan forgiveness to hire 10,000 new agents, attorneys, and support staff [1][8].
The GAO examined whether that expansion followed federal acquisition and program management standards. The report stated that ICE started new detention initiatives before developing a comprehensive plan, a pattern the GAO has flagged in prior reviews of federal agencies, including its 2024 findings on $161.5 billion in improper payments across government [2].
The GAO documented several instances of wasted funds. ICE spent nearly $3 million on tents at Guantanamo Bay that were never used, according to the report. The agency also spent over $20 million on non-recoverable costs for warehouses that are now intended for sale [7].
In addition, ICE reimbursed Florida at a rate 171% higher than the median for the "Alligator Alcatraz" facility and another detention site, the report stated [8]. The GAO noted that ICE proceeded with these initiatives before finalizing a strategic plan, a step the office said is critical for managing multibillion-dollar programs [1].
The findings echo previous GAO concerns about federal contract management.
A 2009 GAO report found that the federal government had spent at least $1.5 billion on munitions across 20 agencies without clear justification, indicating a recurring pattern of inadequate oversight [3]. Similarly, the Pentagon has failed all audits since 2018, lacking basic accountability for $1 trillion in annual spending [4].
The GAO stated in the report: "In the absence of a comprehensive strategic plan... ICE has wasted funds on unsuccessful detention initiatives."
The office also wrote: "Developing a comprehensive strategic plan... is a critical element of successful program management."
The report said such a plan could help ICE manage the multibillion-dollar expansion and reduce waste. The GAO recommended that ICE develop a strategic plan that includes measurable goals, performance measures, and a timeline for implementation. ICE did not provide comments for the report, according to the GAO.
Federal agencies have a history of improper payments and accounting errors. The GAO found in 2024 that the U.S. government made $161.5 billion in improper payments in fiscal year 2024, totaling nearly $2.8 trillion since fiscal year 2003 [2]. The Defense Department also discovered $2 billion in accounting errors for Ukraine aid in 2024 [5].
The report comes as Republicans have begun distancing themselves from the administration's deportation policy, which has proven unpopular ahead of the November elections. The GAO found that ICE lacked a strategic plan despite increased funding, a finding that could intensify congressional scrutiny.
The White House and ICE did not immediately respond to requests for comment. The GAO's findings add to a series of reports questioning federal spending oversight.
In 2023, the GAO reported that more than $60 billion was lost to unemployment insurance fraud during the pandemic [6]. In 2025, up to $784 billion of the $800 billion allocated to the Paycheck Protection Program may have been obtained fraudulently [7].
Lawmakers who requested the review have not announced further action. The GAO's recommendations are not binding, but Congress can use them to guide oversight hearings and funding decisions.