In 2003, Congress passed the Prison Rape Elimination Act (PREA) establishing a zero-tolerance standard for sexual assault in correctional settings and instituting mandatory reporting requirements for State agencies that are consistent with their current statutory obligations. This paper discusses the mandatory reporting laws and examines how these laws can assist corrections officials in their response to sexual abuse in custodial settings. The mandatory reporting requirements for two groups of incarcerated persons are examined in this report: juveniles and vulnerable persons. For juveniles, the report presents information on who is considered a juvenile, who is considered a mandatory reporter, the standard of proof required for triggering a mandatory report of abuse, the consequences for failing to report suspected cases of abuse, and mandatory reporting specific to custodial supervision. For vulnerable persons, the report presents information on who is considered a vulnerable person, who is considered a reporter, the standard of proof required for triggering a mandatory report of abuse, and the consequences for failing to report incidences of abuse. The final section of the paper discusses issues that need to be considered in order to bring correctional agencies in line with State mandatory reporting law requirements. These issues include development of a set of reporting procedures, what kind of relationships need to be reported, and addressing the problem of retaliation against corrections staff who report incidences of sexual abuse.