The Government Accountability Office has delivered a methodical accounting of how Immigration and Customs Enforcement has spent money since January 2025, and the picture is one of speed without strategy. Nearly $3 million went to erect tents at Guantánamo Bay that housed no one. Twenty million dollars maintained purchased warehouses now being resold without ever detaining a single person. A $426 million renovation plan for facilities in Arizona and Maryland sits frozen by legal challenges. The agency spent $1.5 billion to buy two private detention facilities in July without assessing long-term affordability. The cost-per-head numbers are where the waste calculus gets sharpest. ICE's standard detention rate is $92 per detainee per day. At the now-shuttered Alligator Alcatraz facility in the Everglades — closed in June after reports of substandard and abusive conditions — the federal government reimbursed Florida $249 per detainee per day through a special $608 million FEMA grant. That is 171% above normal. A second Florida facility in Sanderson still operates at that premium rate. The Bureau of Prisons is housing ICE detainees at eight facilities at $182 per day, with costs ballooning further due to overtime and staffing. The detainee population has grown from 39,000 in January 2025 to 67,000 as of July 30 — a 72% increase. Congress handed ICE an unprecedented $45 billion in the One Big Beautiful Bill Act to expand detention capacity. The GAO's central finding: ICE has no comprehensive strategic plan for how to spend it. The agency is scaling a system without a blueprint, buying and renovating properties without cost-benefit analysis, and entering reimbursement agreements at rates that would be rejected in any competitive procurement. The targeting itself compounds the inefficiency. The administration said it would focus on "the worst of the worst" criminals. The GAO and reporting record show resources spent detaining and removing people with no criminal history — individuals who violated civil immigration law but lived, worked, and paid taxes in the US for decades. Others targeted had temporary legal status, pending asylum applications, or green cards paired with protest speech the administration deemed dangerous. Every detention bed occupied by a low-risk individual is a bed unavailable for the stated priority — and billed at the same premium rate. DHS told the GAO it would develop a detention expansion plan by August 31, 2027 — more than two years after the spending surge began. The GAO noted plainly that this timeline risks further waste. The agency's pattern is consistent: commit billions first, plan later, and absorb the cost of unwinding bad decisions. The $20 million in empty warehouses and $3 million in unused Guantánamo tents are small line items. The $1.5 billion in facility purchases without affordability assessments and the $426 million in frozen renovations are not. The structural problem is that speed was treated as the product, not detention outcomes. ICE pursued every available path to expand capacity simultaneously — buying warehouses, purchasing private facilities, contracting with the Bureau of Prisons, routing money through FEMA grants to Florida — without coordinating them into a coherent system. Each initiative generated its own cost structure, its own overhead, and its own failure mode. The result is not a detention system but a collection of expensive bets, some already written off. The GAO warning is straightforward: without project management discipline, ICE will continue making uninformed decisions and wasting resources. With $45 billion authorized and no plan filed, the scale of potential waste dwarfs what has already been documented. The question is whether congressional oversight or internal reform arrives before the money is committed — and the DHS timeline suggests it won't.