; and (B) to count the number of deaths that occur at such locations; and (4) a detailed description of U.S. Customs and Border Protection’s Missing Migrant Program, including how the program helps mitigate migrant deaths while maintaining border security. (b) Rescue beacons Not later than 1 year after the date of enactment of this Act, and annually thereafter, the Commissioner of U.S. Customs and Border Protection shall submit a report to the appropriate committees of Congress regarding the use of rescue beacons along the border between the United States and Mexico, including, for the reporting period— (1) the number of rescue beacons in each border patrol sector; (2) the specific location of each rescue beacon; (3) the frequency with which each rescue beacon was activated by a person in distress; (4) a description of the nature of the distress that resulted in each rescue beacon activation (if such information is determinable); and (5) an assessment, in consultation with local stakeholders, including elected officials, nongovernmental organizations, and landowners, of necessary additional rescue beacons and recommendations for locations for deployment to reduce migrant deaths. (c) GAO report Not later than 6 months after the report required under subsection (a) is submitted to the appropriate committees of Congress, the Comptroller General of the United States shall submit a report to the same committees that describes— (1) how U.S. Customs and Border Protection collects and records border-crossing death data; (2) the differences (if any) in U.S. Customs and Border Protection border-crossing death data collection methodology across its sectors; (3) how U.S. Customs and Border Protection’s data and statistical analysis on trends in the numbers, locations, causes, and characteristics of border-crossing deaths compare to other sources of data on these deaths, including border county medical examiners and coroners and the Centers for Disease Control and Prevention