Presents the results of the second annual All-County Implementation Surveys (ACIS) conducted as part of RAND’s statewide evaluation of the California Work Opportunity and Responsibility to Kids (CalWORKs) program. California counties continue to explore a variety of approaches to CalWORKs program implementation and their experiences continue to vary significantly. There are few areas in which all counties agree on a single approach or innovative strategies, though almost all reported some successful strategies. The implementation challenges most frequently noted were use of post employment/job retention services, improving computer systems, and obtaining compliance with required CalWORKs activities. Coordinating child care and monitoring and reporting on program performance were the most often cited implementation problems. Most counties agree that interagency relationships facilitate implementation and reported that lack of public transportation hinders CalWORKs implementation. Most counties have seen declining caseloads and have added staff during the past 12 months. (MP)