Senator James Lankford released his latest report on government waste Monday where he called out what he believes is nearly $400 billion in wasteful spending.

Lankford said the key to addressing America's $23 trillion federal debt is a growing economy and responsible spending reductions.

He specifically sites the three most recent government shutodwns at a cost of $4 billion.

Lankford's book says 3.7 billion of that was back pay for furloughed federal workers.

Lankford's solution is to simply keep the government open and require Congress to stay in D.C. to vote on spending measures if the government is not properly funded by the end of the fiscal year.

The Senator also takes issue with the nearly $500 million he says is being spent on tents along the Mexico border.

The tents are used by Customs and Border Protection to detain migrants. Lankford said Customs shouldn't be detaining migrants, that's ICE's job. 

Lankford said instead, ICE needs to be properly funded.

Other items Lankford deemed wasteful; $1.7 million to study Russian sea lions.

Nearly $12 million was spent on social security payments to 149 deceased Puerto Rican residents.

Lankford said a better reporting system in Puerto Rico would fix that issue.

He said $600, 000 was spent making a documentary on Russian dictator Joseph Stalin.

That's money Lankford believes would be better spent on preventing Russian interference in U.S. elections.

To read the entire book, click here.