; (2) was admitted as a nonimmigrant and who, at the time the alien was taken into custody by the State, or a political subdivision of the State, had failed to— (A) maintain the nonimmigrant status in which the alien was admitted or to which it was changed under section 248; or (B) comply with the conditions of any such status; (3) was admitted as an immigrant and has subsequently failed to comply with the requirements of that status; or (4) failed to depart the United States under a voluntary departure agreement or under a final order of removal. . (2) Clerical amendment The table of contents of such Act is amended by inserting after the item relating to section 240C the following new item: Sec. 240D. Custody of aliens unlawfully present in the United States. . (b) GAO audit Not later than three years after the date of the enactment of this Act, the Comptroller General of the United States shall conduct an audit of compensation to States, and to political subdivisions of a State, for the incarceration of aliens unlawfully present in the United States under section 240D(a) of the Immigration and Nationality Act (as added by subsection (a)(1)). 9. Training of State and local law enforcement personnel relating to the enforcement of immigration laws (a) Establishment of training manual and pocket guide Not later than 180 days after the date of the enactment of this Act, the Secretary of Homeland Security shall establish— (1) a training manual for law enforcement personnel of a State, or of a political subdivision of a State, to train such personnel in the investigation, identification, apprehension, arrest, detention, and transfer to Federal custody of aliens unlawfully present in the United States (including the transportation of such aliens across State lines to detention centers and the identification of fraudulent documents)