At Congressional request, the General Accounting Office examined states choices for providing child care assistance to families and states' proposed changes to child care assistance programs for fiscal year 2004. Information was obtained through a survey of child care administrators of the 50 states and the District of Columbia. Findings revealed that the vast majority of states have made all three groups of families eligible for child care assistance: families receiving TANF, those transitioning off of TANF, and other low-income working families. However, half the states do not provide assistance to all families who apply and are eligible for such assistance. States often give families receiving TANF and transitioning families higher priority than other low-income working families when program resources are insufficient to cover all applicants. Since January 2001, 35 states have made key changes affecting child care assistance availability: 23 made changes tending to decrease availability, 9 made changes increasing availability, and 3 made mixed changes. The actual impact on the numbers of children served and their welfare status could not be determined. Governors budget proposals for fiscal year 2004 presented a mixed picture for child care assistance funding, with officials in 29 states identifying proposals containing measures that would either maintain (11 states), decrease (11 states), or increase (7 states) funding for child care assistance, if adopted. Officials in remaining states either reported that the state did not have a governors budget proposal currently addressing child care assistance (17 states) or did not provide information on them (5 states). (Copies of briefing slides for Congressional staff are appended.) (KB)