; and (2) to reduce opportunities for abuse of opiates, such as establishing opioid dispensing limits at hospital emergency departments. 7. GAO report The Comptroller General of the United States shall— (1) review opioid abuse programs, heroin abuse programs, and policies in Federal agencies and best practices with respect to opioid and heroin abuse and overdose programs of the States; and (2) not later than 18 months after the date of enactment of this Act, issue a report to Congress on its findings and recommendations on ways to reduce opioid and heroin abuse and overdoses.