The Work Incentive (WIN) program is supposed to help recipients of Aid to Families with Dependent Children (AFDC) to get jobs through a program of training, work experience, and employment while reducing the cost of the AFDC program. Because of concerns raised about the program, the Government Accounting Office (GAO) assessed the program to determine how it was working. GAO visited 150 WIN offices in 40 states and gathered data on 2,229 WIN participants. Some of the findings of the assessment were as follows: (1) Of the adults receiving AFDC, 40 percent were required to register for WIN, but only about half actually participated because of funding constraints; (2) of those participating in WIN, about 36 percent entered employment, of whom 38 percent were employed and off AFDC 6 to 18 months later; (3) half of all WIN participants finding jobs attributed their employment to WIN assistance; (4) for those who entered employment, statistically significant relationships were found between certain personal characteristics such as marital status and educational level and employment and AFDC status at the time of GAO's followup interviews; however, no such relationships were found between geographic factors or participation in specific WIN training components and employment and AFDC status at the time of followup; and (5) the Department of Labor significantly overstated WIN accomplishments. (KC)