In response to a congressional request, GAO reviewed four states' Work Incentive (WIN) Programs, specifically the: (1) Massachusetts Employment and Training Choices (ET) Program; (2) Michigan Opportunity and Skills Training (MOST) Program; (3) the Texas Employment Services Program; and (4) Oregon JOBS Program. GAO found that: (1) Massachusetts and Michigan provided multiple services and had more funding available, while Texas and Oregon each provided only one primary service because of budget constraints; (2) approximately 30 percent of the Massachusetts, Michigan, and Texas Aid to Families With Dependent Children (AFDC) cases were participants in the WIN programs; (3) only Massachusetts had formal priorities to serve specific AFDC groups; (4) in all four states, staff used interviews to assess needs and make assignments; (5) although all the states provided employment-related activities, Texas and Oregon emphasized job search, while Massachusetts and Michigan emphasized education and training; (6) all four programs used the services of other agencies; and (7) Massachusetts offered child care assistance, while the other states urged participants to find child care on their own. GAO also found that: (1) Oregon averages 75 participants per caseworker, while the other states average over 250; (2) Texas had the fewest caseworkers with college degrees; (3) Oregon and Massachusetts used caseworkers with WIN backgrounds; and (4) Texas and Massachusetts calculated that they placed approximately 37 percent of their participants.