What GAO Found To support Holocaust education in K–12 public schools, the U.S. Holocaust Memorial Museum—the main federal provider of Holocaust education resources—provides professional development for teachers through its annual conference, fellowships, online videos, and webinars. The Museum offers educational materials, such as lesson plans and online lessons, based on its collection of artifacts. It also partners with state and local organizations and researches effective education strategies. Most states (43 of 51) have established academic standards that explicitly include Holocaust education or passed laws that explicitly require Holocaust education (see figure). The remaining eight states did not have such academic standards or laws, but they may have supported Holocaust education in other ways. Most state officials (30 of 48) who responded to GAO’s survey reported having methods to ensure students receive Holocaust education, such as getting feedback from teachers and schools. States Identified as Having Academic Standards or Laws Requiring K–12 Holocaust Education Note: For details regarding GAO’s analysis to identify states with academic standards or laws requiring K–12 Holocaust education, see figure 1 in GAO-26-108023. Why GAO Did This Study The Never Again Education Act authorized federal support for the U.S. Holocaust Museum to support Holocaust education through educational materials and professional development opportunities for teachers. Senate Report 118-84 includes a provision for GAO to examine Holocaust education in K–12 public schools. This report provides information on federal resources developed by the U.S. Holocaust Museum to support Holocaust education, state K–12 Holocaust education practices, and other topics. To answer these objectives, GAO conducted a survey of state educational agency officials in all 50 states and the District of Columbia on providing K–12 Holocaust education. Officials from 48 states responded. GAO also reviewed publicly available state documents as of February 2026, including academic standards and budgets, and conducted an independent legal review of state laws explicitly requiring Holocaust education. Further, GAO sent a structured online questionnaire to a nongeneralizable sample of 2,063 public school teachers of sixth to 12th grade to learn about their experiences providing Holocaust education. GAO received responses from 111 teachers. GAO also interviewed officials from four selected state educational agencies, seven Holocaust organizations, and the U.S. Holocaust Museum. For more information, contact Jackie Nowicki at NowickiJ@gao.gov.

This letter provides GAO's comments on the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board's (ASB) Proposed Statement on Standards for Attestation Engagements: Common Concepts, Examination Engagements, Review Engagements, and Engagements to Report on Sustainability Information and Proposed Statement on Standards for Attestation Engagements: Amendments to SSAE Nos. 18-19 and 21 to Reflect Proposed SSAE Common Concepts, Examination Engagements, Review Engagements, and Engagements to Report on Sustainability Information. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.

What GAO Found In May 2025, GAO identified five priority recommendations for the Board of Governors of the Federal Reserve System. Since then, the Federal Reserve has not implemented any of these recommendations. GAO is highlighting the following three areas that warrant timely and focused attention: Strengthening bank supervision, Analyzing regulations, and Addressing blockchain technology risks. Addressing GAO's recommendations in these areas would help the Federal Reserve reduce the risk of insolvency at certain financial institutions and protect financial stability; ensure that its rules represent the most cost-beneficial option, achieve their intended effects, and avoid unintended economic consequences; and identify and respond to blockchain-related risks in a timely manner. Taking action to implement all of GAO's open priority recommendations would directly support the Federal Reserve's mission. Why GAO Did This Study Priority open recommendations are the GAO recommendations that warrant priority attention from heads of key departments or agencies because their implementation could save large amounts of money; improve congressional and/or executive branch decision-making on major issues; eliminate mismanagement, fraud, and abuse; or make progress toward addressing a high risk or duplication issue, among other benefits. Since 2015, GAO has sent letters to selected agencies to highlight the importance of implementing such recommendations. For more information, contact Dan Garcia-Diaz at garciadiazd@gao.gov.

What GAO Found In May 2025, GAO identified nine priority recommendations for the Nuclear Regulatory Commission (NRC). Since then, NRC has not implemented any of these recommendations. In May 2026, GAO identified two additional priority recommendations, bringing the total to 11. GAO is highlighting the following three areas that warrant timely and focused attention: Addressing the security of radiological sources, Improving risk-informed decision-making, and Licensing advanced nuclear reactors. Addressing GAO's recommendations in these areas would better protect national security from radiological threats; help NRC use the best available information to protect public health and safety; and ensure that NRC has sufficient numbers of knowledgeable staff to conduct licenses reviews in the coming years. Taking action to implement all of GAO's open priority recommendations would help enhance the efficiency and effectiveness of operations across NRC. Why GAO Did This Study Priority open recommendations are GAO recommendations that warrant priority attention from heads of key departments or agencies because their implementation could save large amounts of money; improve congressional and/or executive branch decision-making on major issues; eliminate mismanagement, fraud, and abuse; or make progress toward addressing a high risk or duplication issue, among other benefits. Since 2015, GAO has sent letters to selected agencies to highlight the importance of implementing such recommendations. For more information, contact Allison Bawden at bawdena@gao.gov.

What GAO Found Under federal special education law, students with disabilities are to be educated alongside their peers without disabilities to the maximum extent appropriate. Nationally, the number of students with disabilities in the general education classroom (gen ed) for at least 40 percent of their day increased 25 percent from school year 2012–13 through school year 2023–24 (see figure). The largest increase came from students with disabilities in gen ed for at least 80 percent of their day. The total number of students with disabilities increased 21 percent during this period. GAO also found the share of students with disabilities in gen ed for much of their day increased in 42 of 50 states and the District of Columbia (no data were available for New Mexico for school year 2023–24). However, within states, changes over this period varied widely. For example, the District of Columbia had the largest increase (7.7 percentage points), while in North Dakota the share of students with disabilities in gen ed for at least 40 percent of their day decreased by 3.2 percentage points. National Enrollment Trends for Students with Disabilities in the General Education Classroom for Much of Their Day (at Least 40 Percent) For school year 2022–23 (the most recent data available), certain factors related to district resources were associated with higher rates of students with disabilities in gen ed for much of their day, according to GAO’s regression analysis. Specifically, GAO found that for the following types of districts a higher percentage of students with disabilities spent at least 40 percent of their day in gen ed: (1) districts with higher and lower levels of poverty, (2) districts that did not have a standalone special education school, and (3) districts with lower per pupil revenue (i.e., funding per student). Across the districts and schools GAO visited, officials commonly identified resource availability, parental involvement in educational placement decisions, and school environment (i.e. facilities and school culture) as factors that influenced the educational setting of students with disabilities. Officials from these schools and districts described challenges and successes creating a sense of belonging in the school community for students with disabilities. For example, officials at one school said funding constraints prevented the school from hiring an additional athletic coach with needed expertise or training to meaningfully include students with disabilities in sports. Officials and educators at a school in another state said they had successfully promoted belonging through small group work where students with disabilities are intentionally grouped with students without disabilities. Why GAO Did This Study About 7 million children aged 6 through 21 received special education and related services under Part B of the Individuals with Disabilities Education Act (IDEA) in school year 2023–24. Under IDEA, children with disabilities are to be educated in the “least restrictive environment.” According to Department of Education guidance, inclusive practices can positively shape outcomes for all students. The guidance further notes that all children deserve to feel a sense of belonging in their learning environment. GAO was asked to review the settings in which students with disabilities are educated. This report addresses: (1) how general education placements for students with disabilities vary nationwide and statewide, (2) factors that influence educational placement for students with disabilities, and (3) how selected districts and schools encourage a sense of belonging in the school community for students with disabilities. GAO used federal special education data and reviewed federal laws, regulations, guidance, and studies. GAO assessed the number of students who spent much of their day in gen ed by analyzing data on students who spent 40 to 79 percent and 80 percent or more of their time in gen ed. GAO’s regression analysis identified district characteristics associated with the percentage of students with disabilities in gen ed for much of their day. GAO also interviewed Education officials, and officials and educators from 12 districts and eight schools in Connecticut, Illinois, and Washington. GAO selected districts and schools based on factors such as enrollment size and locale. For more information, contact Jacqueline M. Nowicki at NowickiJ@gao.gov.

What GAO Found GAO has previously found that the Department of Energy’s (DOE) Office of Environmental Management (EM) has not followed its standards for defining mission need for some large projects. A mission need statement documents DOE’s identification of a mission-related need and, according to DOE standards, should not identify a particular solution. This ensures that DOE does not limit potential solutions at the project initiation stage. However, the majority of mission need statements that GAO reviewed for EM’s large projects identify a particular solution. For example, the mission need statement for the Outfall 200 Mercury Treatment Facility project at the Oak Ridge Reservation proposed “a new mercury treatment facility.” EM officials said they did not see an issue with identifying a solution at the mission need stage because other solutions are explored in later planning stages. However, GAO found instances where EM did not consider or pursue potential cost-saving options as project planning continued because a preferred solution was identified in the mission need stage. Rendering of the Outfall 200 Mercury Treatment Facility, a Large Capital Asset Project at the Oak Ridge Reservation Legal and regulatory constraints are one factor that has limited what solutions EM has considered for some large projects. For example, experts in GAO’s discussion groups said that EM did not pursue a cheaper yet technically sound treatment for one type of radioactive waste at the Idaho National Laboratory due to an existing agreement with regulators. Instead, EM spent taxpayer money over many years pursuing a solution it ultimately deemed suboptimal and suspended. EM follows internal review steps before approving mission need for large projects, but the reviews do not include independent experts. Including independent members with relevant expertise in the agency’s oversight structure can provide an impartial evaluation of its ability to achieve objectives. By incorporating independent experts outside of DOE who are not involved in EM’s legal and regulatory agreements into its mission need review for future large projects (before agreeing to a solution with regulators), EM could better ensure it is considering all viable solutions, including less costly ones. Why GAO Did This Study EM manages cleanup of hazardous and radioactive waste, in part through facility construction, building demolition, and other capital asset projects. The total costs for EM’s most expensive capital asset projects have grown by more than $2 billion since 2022 and at least five EM sites anticipate needing future projects that will likely cost over $100 million each. DOE acquisition management has been on GAO’s High Risk List for decades because of its vulnerability to fraud, waste, and abuse. Senate Report 118-188 includes a provision for GAO to evaluate EM planning for large capital asset projects and factors considered in its planning. GAO examined (1) the extent to which EM has defined the mission need for its large projects in accordance with DOE’s project management standards and (2) the factors that influenced the range of solutions EM considered for selected large capital asset projects. GAO analyzed 21 EM mission need statements for large projects—estimated to cost at least $100 million—to determine if they identified a particular solution. GAO analyzed qualitative content from three expert discussion groups covering EM’s planning for selected large projects. Twelve experts from academia, the national laboratories, and the private sector participated in one or more discussion groups. GAO interviewed EM headquarters officials and field staff at EM sites with large projects.

What GAO Found Assisted living facilities provide a residential alternative to in-home care and nursing homes for people who need assistance with activities of daily living such as eating and bathing. GAO’s analysis of program data showed that federal Medicaid and Medicare spending for services provided in assisted living facilities totaled at least $12 billion in 2024. This amount is likely an undercount because of data limitations. For example, assisted living facilities are not a uniformly defined provider type and thus not consistently identified in the data. Federal Medicaid spending. GAO identified at least $3.5 billion in federal Medicaid spending for services provided in assisted living facilities in 2024. State Medicaid programs may cover assisted living services—that is, assistance with activities of daily living and other supportive services provided in assisted living facilities—as well as other services such as physical therapy. Medicare spending. GAO identified $8.5 billion in traditional Medicare spending for services provided in assisted living facilities in 2024. Medicare generally does not cover assisted living services but may cover other health care services such as hospice in assisted living facilities. Other federal programs, such as Department of Housing and Urban Development and Department of Veterans Affairs programs, may be used by beneficiaries to help cover the costs of certain services, such as room and board, in assisted living facilities. The amount of spending by these programs for such services is unknown. Forty-four states’ Medicaid programs covered assisted living services for older adults and people with disabilities as of March 2025. More than half of states—29 of the 44—covered these services under Medicaid home- and community-based services waivers. These waivers give states the flexibility to target enrollment to specific populations and to limit the number of participants. State Medicaid Coverage of Assisted Living Services for Older Adults and People with Disabilities, as of March 2025 Note: HCBS refers to home- and community-based services. See fig. 3 in GAO-26-107884. Why GAO Did This Study Millions of older adults and people with disabilities need long-term care, which can be provided in a range of settings, including assisted living facilities. While most assisted living facility residents pay for their care using their own personal resources, federal programs including Medicaid cover certain services provided in assisted living facilities for those eligible. GAO was asked to provide information on federal program coverage of and spending for services provided in assisted living facilities. Among other things, this report describes (1) federal spending for services provided in assisted living facilities and (2) state Medicaid coverage of assisted living services. GAO analyzed Medicaid and Medicare claims data from 2024—the most recent year of data available, reviewed program documentation for other federal programs, and reviewed documents for state Medicaid programs covering assisted living services. For more information, contact Michelle B. Rosenberg at rosenbergm@gao.gov.

What GAO Found The Department of Defense (DOD) continues to struggle to deliver technologies quickly and within budget. Since its last annual assessment, GAO found: Programs are delaying interim events and milestones for some of the costliest major defense acquisition programs (MDAP). DOD has increased its use of the middle tier of acquisition (MTA) rapid prototyping and fielding pathways—intended to be completed in 5 years. Some programs began on the MTA pathway with technologies that require more time to develop, hindering timely delivery of essential capabilities. Programs do not consistently follow leading practices for product development that could help DOD achieve its stated goals. Schedule delays persisted across MDAPs, signaling overly optimistic time frames. The overall average time frame to deliver a capability increased this year to over 12 years. Further, several MDAPs have not set new delivery dates or are delaying critical interim milestones. By keeping delivery dates static, these programs raise questions about how realistic their estimates are. This means the 12-year average will likely increase in the future. Selected Programs Delayed Acquisition Events Since Last Year MTA portfolio size increased. DOD plans to invest at least $49 billion across 23 of its most expensive MTA programs. The cost of the MTA portfolio increased, mainly because more of the largest and most time-consuming programs used the pathway this year. Some programs began the MTA pathway with immature technologies, hindering timely transition. In multiple annual assessments, GAO found that almost half the MTA programs entered the pathway with immature technologies. Leading practices call for programs to have mature technologies prior to beginning development. Leading practices also call for programs to off-ramp immature technologies that could delay delivery of a minimum viable product (MVP), which establishes an initial set of capabilities on which DOD can iterate. However, DOD policy does not clearly require programs entering the MTA pathway to start with multiple technologies that are mature or direct programs to develop immature technologies separately from the MTA pathway. For example, between 2018 and 2025, 18 out of 40 programs have entered the MTA pathway with immature technologies. In addition, MTA programs GAO reviewed are ending without delivering a fieldable capability. For example, GAO found that technologies for seven of eight programs currently on the pathway remain immature and will require additional development. Since 2018, nine programs that entered the MTA pathway with multiple immature technologies made limited progress in maturing those technologies, which could delay delivering fieldable capabilities to the warfighter. Some MTA Programs Entered the Pathway with Immature Technologies Weapon systems do not consistently implement leading practices to deliver innovative capability with speed. Most programs, including newer programs like MTAs and future weapon system acquisitions, that GAO reviewed do not fully implement leading practices to achieve efficiencies. In reports dating back to 2022, GAO has recommended that DOD revamp its weapon system acquisition, test and evaluation, systems engineering, and digital engineering policies to fully incorporate iterative development and other leading practices. DOD concurred with many recommendations but has yet to fully implement them. Most Programs Have Yet to Fully Incorporate a Minimum Viable Product Why GAO Did This Study DOD plans to invest over $2.4 trillion to develop and acquire its costliest weapon programs. However, it continues to face persistent challenges in achieving the schedule and capability goals of these weapon systems. DOD is currently undertaking a new series of reforms, such as the November 2025 Acquisition Transformation Strategy, intended to ensure rapid delivery of effective solutions to meet warfighting needs. In June of 2024 and 2025, GAO found that DOD struggled to execute prior reforms that were also intended to help achieve speed in delivering capability. This resulted in a status quo of slow, linear development approaches. This report, GAO's 24th annual assessment, responds to a provision Congress included in statute for GAO to annually review selected DOD acquisition programs and efforts. This report (1) assesses the characteristics and performance of 104 of DOD's costliest weapon programs; and (2) analyzes selected programs' implementation of leading practices for product development, as described in GAO-23-106222, among other objectives. GAO identified programs for review based on cost and acquisition status; collected and analyzed program documents; used a questionnaire to obtain data from program offices; and interviewed DOD officials.

What GAO Found The Economic Development Administration’s (EDA) role in disaster recovery involves awarding grants and coordinating federal agencies through the Economic Recovery Support Function (RSF). In fiscal years 2014–2024, EDA awarded about $2.1 billion in disaster recovery grants, which primarily funded infrastructure and construction projects, such as mitigating flood risks to commercial and industrial areas. In 2013–2025, EDA also coordinated 45 Economic RSF missions following severe storms, floods, and other disasters. EDA Awarded $2.1 Billion in Disaster Recovery Grants (Fiscal Years 2014–2024) and Coordinated 45 Economic Recovery Missions (2013–2025) EDA has incorporated several leading practices for interagency collaboration to coordinate the Economic RSF, including having clear roles and responsibilities. Stakeholders in disaster-affected communities highlighted the value and recent performance of the Economic RSF but noted challenges in its capacity to provide assistance. EDA is implementing a required disaster recovery office and team that can help address this challenge. However, EDA has not developed a way for the RSF to ensure accountability by monitoring and communicating progress toward its strategic outcomes, such as increasing the capacity of local stakeholders to implement economic recovery strategies. Fully adopting the leading practices would enhance accountability and help demonstrate progress. EDA’s 26 performance measures incorporated several key attributes of successful measures but could not be used to assess whether its disaster recovery work accomplished its intended outcomes. Using measures that better assess the performance of its disaster recovery work would help EDA determine if it has achieved the outcomes Congress intended, such as mitigating flood risk. In addition, the reliability of the measures is unknown because EDA suspended the steps it previously took to validate grantee-reported data on job creation or retention. By resuming procedures to validate these data, EDA would improve confidence that its reported outcomes accurately reflect progress toward agency goals and provide useful information for decision-making. Why GAO Did This Study EDA, part of the Department of Commerce, has taken on an increasingly important role in disaster recovery. In fiscal years 2018–2025, Congress provided EDA with $3.2 billion in disaster supplemental appropriations. Senate Report 118-62 includes a provision for GAO to evaluate EDA’s role in disaster recovery. Among its objectives, this report examines the extent to which EDA’s coordination of the Economic RSF has incorporated leading practices for interagency collaboration, how EDA has invested in disaster-affected communities, and the extent to which EDA’s performance measures incorporated key attributes of successful measures. GAO analyzed EDA documentation, performance measures, and data on appropriations, grant awards, disbursements, and RSF missions generally in 2013–2025, as available; interviewed officials from EDA and five other federal agencies; and conducted site visits to seven EDA grant projects. GAO interviewed stakeholders from state and local governments and regional economic development organizations in three disaster-affected communities (Florida, Hawaii, and Oklahoma), selected to reflect variation in disaster type and region.

What GAO Found The Department of Homeland Security’s (DHS) Federal Emergency Management Agency (FEMA), the Department of Housing and Urban Development (HUD), and the Department of Energy (DOE) have obligated about $14 billion for Puerto Rico’s grid recovery and modernization since 2017, but limited funding has been disbursed. About $2.7 billion of about $11.1 billion obligated by FEMA has been disbursed since 2017, largely for equipment and materials and architecture and engineering. In addition to FEMA, HUD and DOE obligated about $2.3 billion and $937 million respectively. However, most of these funds have not been disbursed. Moreover, DOE has reallotted or canceled about $715 million originally for community and low-income households’ solar projects to address grid stability and other needs yet to be determined. Limited progress has been made toward grid stability in key areas using federal assistance, with nine large FEMA projects complete. Key areas include repairing select transmission lines; modernizing operations; and clearing vegetation from transmission and distribution lines. Stakeholders cited clearing vegetation as an urgent priority; however, as of February 2026, about 400 miles had been cleared using federal funds out of 16,000 miles planned for vegetation clearing. Examples of Overgrown Vegetation Near Power Lines in Puerto Rico According to stakeholders GAO interviewed, several factors are hindering progress, including project review processes, staff turnover, the complexity of project funding, the Puerto Rico Electric Power Authority’s (PREPA) financial condition, and uncertainty around entities involved in recovery. Subsequent disasters and compounding events have also complicated the recovery. However, opportunities exist to improve federal assistance. For example, FEMA’s review process involves conducting required environmental and historic preservation reviews that some stakeholders said can extend the review process by months or years. FEMA has taken steps to streamline the process, such as by adopting categorical exclusions, but it has not updated guidance to reflect these flexibilities. Also, objectives, and roles and responsibilities of key entities are not fully documented, and a formal coordination mechanism that includes all relevant Puerto Rico and federal entities does not exist. Given the complexity of funding and the numerous stakeholders involved, documenting roles and responsibilities, and establishing a coordination mechanism could help enhance efficiency. Why GAO Did This Study In 2017, hurricanes knocked out Puerto Rico's electricity grid, causing an 11-month blackout. Since 2017, a series of disasters—including earthquakes in 2019 and 2020 and Hurricane Fiona in 2022—have disrupted the recovery of Puerto Rico’s electricity grid. In recent years, power outages have become more frequent, including a total blackout in April 2025, that lasted almost 2 days. The federal government has appropriated billions of dollars to support Puerto Rico’s grid recovery and modernization. FEMA, HUD, and DOE support Puerto Rico’s grid recovery by providing financial assistance. GAO was asked to examine federal efforts to support Puerto Rico’s grid recovery and modernization. This report examines (1) the financial assistance that FEMA, HUD, and DOE have provided to support Puerto Rico’s grid recovery since 2017; and (2) how FEMA, HUD, and DOE financial assistance has supported Puerto Rico’s grid recovery and modernization, and any factors hindering progress. GAO analyzed relevant documents and data; conducted a site visit; and interviewed federal and Puerto Rico officials as well as representatives from contractors operating and maintaining PREPA facilities and assets, including LUMA Energy and Genera PR.

This letter provides GAO's comments on the International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Environmental Auditing's (WGEA) Proposed Withdrawal of GUID 5200, 5201 and 5203. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.

What GAO Found In September 2025, GAO identified 26 priority recommendations for the Internal Revenue Service (IRS). Since then, IRS has implemented one of those recommendations. In June 2026, GAO identified an additional two priority recommendations, bringing the total to 27. GAO is highlighting the following three areas that warrant timely and focused attention: Managing agency transformation, Addressing the tax gap, and Improving the taxpayer experience. Addressing GAO's recommendations in these areas can help inform IRS's transformation efforts, strengthen its tax enforcement and revenue collection while reducing taxpayer burden, and inform its resource decisions to best improve the taxpayer experience. Taking action to implement all of GAO's open priority recommendations could significantly improve operations across IRS. Why GAO Did This Study Priority open recommendations are the GAO recommendations that warrant priority attention from heads of key departments or agencies because their implementation could save large amounts of money; improve congressional and/or executive branch decision-making on major issues; eliminate mismanagement, fraud, and abuse; or make progress toward addressing a high risk or duplication issue, among other benefits. Since 2015, GAO has sent letters to selected agencies to highlight the importance of implementing such recommendations. For more information, contact Jessica Lucas-Judy at at lucasjudyj@gao.gov or James R. McTigue, Jr. at mctiguej@gao.gov.

What GAO Found The 988 Suicide & Crisis Lifeline (988 Lifeline) is a network of independent crisis contact centers that answer calls, texts, and chats from people in suicidal crisis or emotional distress. The U.S. Health and Human Services’ (HHS) Substance Abuse and Mental Health Services Administration (SAMHSA) set up the 988 Lifeline to connect individuals with local crisis contact centers in states and minimize the time they wait, according to officials. As of March 2026, calls are generally routed to local crisis contact centers based on callers’ approximate location. In contrast, texts and chats are routed based on individuals’ area codes or zip codes. SAMHSA plans to begin routing texts based on approximate location by April 2027, in accordance with a Federal Communications Commission rule. SAMHSA primarily measures the 988 Lifeline’s capacity through contact volume, answer rates (i.e., the percentage of contacts that are responded to), and the average time to answer. About 19.1 million calls, texts, and chats were routed to crisis contact centers from July 2022 through September 2025. During that time, call volume increased by about 87 percent, text volume by about 260 percent, and chat volume by about 23 percent (see figure). Call answer rates increased; text and chat answer rates fluctuated over time, as did average time to answer. 988 Lifeline Contact Volume By Method, July 2022 through September 2025 SAMHSA incorporated selected key performance management practices in assessing the 988 Lifeline’s routing and capacity. Specifically, SAMHSA set long- and near-term goals for the 988 Lifeline, collected information related to those goals, and used that information to assess progress and communicate information about performance. For example, to promote answer rate improvement, SAMHSA set a goal for local crisis contact centers, by September 2026, to answer more than 90 percent of the texts and chats they receive. SAMHSA also reviewed performance data and published them on its website. Why GAO Did This Study Suicide is one of the leading causes of death in the United States, resulting in over 49,000 deaths in 2023 (the latest data available from the Centers for Disease Control and Prevention as of June 2026)—or about one death every 11 minutes. Overall, suicide rates increased about 31 percent from 2003 through 2023. SAMHSA provides federal funding for and oversees the 988 Lifeline. Local crisis contact centers within states may also receive funding through state appropriations, state-enacted 988 telecommunications fees, or other sources. In consultation with SAMHSA, a nonprofit network administrator is responsible for administering the 988 Lifeline. Congress included a provision in the Consolidated Appropriations Act, 2023, for GAO to review the 988 Lifeline. This report, among other things, (1) describes how calls, texts, and chats are routed to the 988 Lifeline; (2) describes how SAMHSA measures capacity of the 988 Lifeline and what those measures showed; and (3) examines how SAMHSA assesses routing and capacity of the 988 Lifeline. GAO analyzed 988 Lifeline performance data reported by SAMHSA for the period beginning July 2022, the month the 988 Lifeline number went into effect, through September 2025. GAO also reviewed documentation from and interviewed officials from SAMHSA, the Federal Communications Commission, and a nongeneralizable sample of nine states and two territories. States and territories were selected to obtain variation in geographic location, percentage of the total population living in rural areas, and other factors. Additionally, GAO examined SAMHSA’s efforts related to assessing routing and capacity of the 988 Lifeline against selected key performance management practices. For more information, contact Alyssa M. Hundrup at HundrupA@gao.gov.