All 50 States have statutes mandating reporting, but only 23 States require all persons to file a report in cases of suspected child abuse. In 27 States, persons in certain occupations are required to report, with all 27 requiring teachers to report. These statutes vary in their definitions of child abuse and neglect, and such definitions sometimes are vague. All 50 States offer immunity from criminal and civil action so long as reports are made in good faith. School systems have developed various ways to deal with reporting requirements. Some have developed administrative screening procedures, while others require staff to report directly to the appropriate agency. Only a few school systems have developed truly comprehensive policies for interviewing suspected victims. In developing effective reporting policies, school boards should have a current copy of their State's reporting statute. They should contact similar school systems in the State to find out their policies and how effective they are. Finally, boards should work with the school attorney and local child protection agencies to make certain that the policy is both practical and in compliance with the law.