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Support and Training for the Evaluation of Programs (STEPs) at the University of Nebraska at Omaha is a leader in conducting evaluations and needs assessments for social service programs. The Nebraska Department of Health and Human Services (NE DHHS) Drug Overdose Prevention (DOP) program entered a contract with STEPs in the Fall of 2020 to complete a needs assessment involving the impact of COVID-19 on substance abuse treatment and drug overdose prevention. STEPs wishes to acknowledge the DOP staff, especially Davidson Wissing, for their continued engagement. STEPs would also like to acknowledge and thank the many survey respondents and interview participants who shared how COVID-19 impacted them, their clients, and their provision of substance abuse treatment. STEPs is grateful for their time, candor, and expertise, especially amid the additional stress of the COVID-19 pandemic.