This report is a feasibility study on Establishing a formal Telework / Telecommuting Program for State Employees. The objectives of the review were to identify the percentage of state employees currently working from home, the types of functions being performed by these employees, the types of management controls in place, and to examine the feasibility of increasing the use of telecommuting in State overnment. We were specifically interested in identifying the advantages and disadvantages of telecommuting to the State.