The FCC seeks comment on its Tenth Annual Report to Congress on state collection and distribution of 911 and E911 fees and charges. The report covers the collection and distribution of 911 fees and charges for the 2017 calendar year and contains detailed state information on the number and types of 911 calls, the number of Public Safety Answering Points (PSAPs), expenditures for Next Generation 911 services, deployment of Emergency Services IP Networks and text-to-911 service, programs supporting PSAP cybersecurity, and state oversight of collection and use of 911 fees. The report identifies that states collected more than $2.9 billion in 911 fees with almost $285 million of that funding (9.7%) diverted for other uses. The report identifies six states and one territory as diverting 911 fees: Montana, New Jersey, New York, Nevada, Rhode Island, West Virginia, and the U.S. Virgin Islands. The FCC seeks comment on information accuracy, specific impacts of fee diversions, and whether there are other states that diverted fees not identified. The FCC also seeks comment on ways to dissuade state fee diversion, whether states altered practices to avoid losing grant eligibility under the Next Generation 911 Advancement Act, and whether state lack of audit authority impacts diversion of fees. Comments are due by January 18, 2019, and reply comments are due by February 04, 2019.