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Federal Compensation Programs: Perspectives on Four Programs
http://www.gao.gov/products/GAO-06-230

GAO-06-230: Published: Nov 18, 2005. Publicly Released: Dec 13, 2005.
Applying Agreed-Upon Procedures: Federal Unemployment Taxes
http://www.gao.gov/products/GAO-03-362R

GAO-03-362R: Published: Jan 23, 2003. Publicly Released: Jan 23, 2003.