Since 1995, the Enforcement Program Annual Report has provided information addressing the agency's enforcement activities during a given fiscal year (FY), e.g., October 1, 2003, through September 30, 2004. The 2005 Annual Report will provide information regarding enforcement activities that occurred during the calendar year (CY)as well. The change to a calendar year time frame will more appropriately align this report with the annual reports of other related programs such as the Allegation Program that is provided on a calendar year basis. This year's report will provide information regarding the enforcement activities that occurred during FY 2005 for comparison purposes. This report contains information about the agency's enforcement program including significant policy changes, new initiatives, staff guidance, and implementation issues. Various statistical tables and figures are also provided. The appendices of this report provide summaries of cases involving significant enforcement actions. In this year's report, the case summaries span from October 1, 2004 (the beginning of the first quarter of FY2005) to December 31, 2005 (the end of CY 2005).