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UPS Leads Contractors in Penalties: Almost a fifth of federal contract dollars awarded in 1994 went to firms that had been cited for workplace health and safety violations, a General Accounting Office report says. United Parcel Service led the group with 24 penalties, most for failing to improve emergency response to hazards created when packages are damaged. The 261 companies significantly penalized for such violations received contracts totaling $38 billion. The GAO is the investigative arm of Congress.