Accountability in Enforcing Immigration Laws Act of 2007

Accountability in Enforcing Immigration Laws Act of 2007 - Amends the Immigration and Nationality Act to subject all illegal alien entrants to fines. (Under current law, first-time offenses are subject to such fines and/or six months' imprisonment, and subsequent offenses are subject to such fines and/or two years' imprisonment.)

Directs United States Immigration and Customs Enforcement to provide for: (1) detention of illegal aliens who are apprehended by state or local law enforcement officers; and (2) reimbursement of state and local detention costs.

Requires certain airport security screeners to undergo immigration status checks.

Requires owners and operators of high-risk critical infrastructure sites, in order to receive buffer zone protection grants, to conduct terrorist watchlist and immigration status database checks of security employees.

Condemns rapes by smugglers along the U.S. land border and urges the government of Mexico to work with United States Customs and Border Protection to take preventive action.

Affirms the inherent authority of state and local law enforcement personnel to assist in immigration enforcement while carrying out their routine duties. States that such provision shall not be construed to require such personnel to: (1) report the identity of a victim of, or a witness to, a criminal offense to the Department of Homeland Security (DHS); or (2) arrest such victim or witness for an immigration-related violation.

Directs DHS to establish an immigration-related training manual for state and local law enforcement personnel.

Provides financial assistance to state and local law enforcement agencies for immigration enforcement assistance.

Continues the institutional removal program and expands it to all states.

Authorizes permanent appropriations for the state criminal alien assistance program.

Provides for the listing of immigration violators in the National Crime Information Center Database.