; and (B) the cost of transporting the alien from the point of apprehension to the place of detention, and to the custody transfer point if the place of detention and the place of custody are different. (e) Secure facilities The Secretary of Homeland Security shall ensure that aliens incarcerated in Federal facilities pursuant to this section are held in facilities that provide an appropriate level of security. (f) Transfer (1) In general In carrying out this section, the Secretary of Homeland Security shall establish a regular circuit and schedule for the prompt transfer of apprehended aliens from the custody of States and political subdivisions of a State to Federal custody. (2) Contracts The Secretary of Homeland Security may enter into contracts, including appropriate private contracts, to implement this subsection. . (2) Clerical amendment The table of contents of the Immigration and Nationality Act ( 8 U.S.C. 1101 et seq. ) is amended by inserting after the item relating to section 240C the following: Sec. 240D. Custody of aliens unlawfully present in the United States. . (b) 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 compensation to States and political subdivisions of a State for the incarceration of aliens unlawfully present in the United States under section 240D of the Immigration and Nationality Act, as added by subsection (a)(1). 10. 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 shall develop— (1) a manual to train law enforcement personnel of a State, or of a political subdivision of a State, on 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