this section, a State, or a political subdivision of a State shall have a written policy and a practice to assist in the enforcement of the immigration laws of the United States in the course of carrying out the routine law enforcement duties of such State or political subdivision of a State. Entities covered under this section may not have any policy or practice that is in violation of section 642 of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 ( 8 U.S.C. 1373 ). (c) GAO audit Not later than 3 years after the date of the enactment of this Act, the Comptroller General of the United States shall conduct an audit of funds distributed to States, and to political subdivisions of a State, under subsection (a). 107. Increased Federal detention space (a) Construction or acquisition of detention facilities (1) In general The Secretary shall construct or acquire, in addition to existing facilities for the detention of aliens, detention facilities in the United States for aliens detained pending removal from the United States or a decision regarding such removal. Each facility shall have a number of beds necessary to effectuate the purposes of this title. (2) Determinations The location of any detention facility built or acquired in accordance with this subsection shall be determined by the Secretary. (b) Technical and conforming amendment Section 241(g)(1) of the Immigration and Nationality Act ( 8 U.S.C. 1231(g)(1) ) is amended by striking may expend and inserting shall expend . 108. Federal custody of inadmissible and deportable aliens in the United States apprehended by State or local law enforcement (a) State Apprehension (1) In general Title II of the Immigration and Nationality Act ( 8 U.S.C. 1151 et seq.) is amended by inserting after section 240C the following: 240D. Custody of inadmissible and deportable aliens present in the United States (a) Transfer of custody by State and local officials If a State, or a political subdivision of the State, exercising authority with respect to the