The United States General Accounting Office undertook an assessment of whether additional federal funds are needed to assist states, the District of Columbia, Puerto Rico, and the United States territories in completing the development of the comprehensive mental health services plans required by law. To assess need, officials at the Department of Health and Human Services' (HHS) National Institute of Mental Health, the National Association of State Mental Health Program Directors, and mental health officials in 12 states were contacted. Results showed that monies allocated in fiscal year 1988 and those to be received in 1989 should be sufficient to develop the current plans by the September 30, 1989 due date. However, several officials noted that if plans submitted are not approved, they would need additional funds to address HHS's concerns. Even if the plans are approved, state officials still see a future need to fund related activities, such as monitoring, implementing, evaluating, and updating plans. Most state mental health officials were uncertain whether their state legislatures would appropriate state funds to support these activities. HHS also saw a need for funding for oversight and technical assistance activities it is to provide. (ABL)