Summary: GAO presented its strategic plan for serving the Congress for fiscal years 2004 through 2009. In keeping with its commitment to update our plan every 2 years, with each new Congress, this plan describes our proposed goals and strategies for supporting the Congress and the nation in facing the challenges of a rapidly changing world while addressing the nation's large and growing long-term fiscal imbalance. Indeed, even since the last plan, much has changed. Policymakers are therefore increasingly being called on to distinguish wants from needs and to judge what the nation can afford, both now and in the longer term. Policymakers also face a world in which national boundaries are becoming less relevant when addressing a range of economic, security, social, and environmental issues. These broad themes--security, the changing economy, global interconnectedness, an aging and more diverse population, scientific and technological change, concern for quality of life, and evolving governance structures--provide the context for GAO's plan. The broad goals and objectives of the plan have not altered dramatically since the last plan, but recent events account for some modifications in emphasis. Because of the large and growing long-term fiscal imbalance facing the nation, GAO has identified this as a separate theme for its plan. Therefore, it will continue to increase its emphasis on work related to the transformation of the federal government, as it addresses fiscal challenges, new priorities and world conditions, as well as a substantial turnover in its workforce. GAO's High-Risk Series, which began more than a decade ago with an emphasis on fraud, waste, and abuse, has most recently expanded to include challenges in broad-based transformation, and GAO will continue to use the high-risk designation to highlight additional areas facing major transformation challenges. Given the continued national focus on homeland security, the creation of the Department of Homeland Security, and the ongoing war on terrorism, GAO expects to pay continuing attention to monitoring the progress of the department and other critical parts of the federal government in becoming effective structures for meeting national needs. Because the pressures to meet the health care and retirement needs of a growing elderly population continue to mount, GAO expects that health care cost and quality, along with public and private pension issues, will come under increasing scrutiny and require additional effort and attention. As the reconstruction of Iraq and Afghanistan continues and other global events unfold, GAO expects to provide additional support to the Congress in overseeing the pace and cost of related federal efforts. Additionally, as the Department of Defense embarks on a major transformation effort following the enactment of sweeping new authorities, GAO expects to report on the department's progress and effectiveness. To help support its efforts on behalf of the Congress and the American people, GAO has set itsself the goal of becoming a model agency and world-class professional services organization--a goal that remains as vital as ever. To make sure that the plan is an accurate reflection of congressional and national needs, GAO invited comments on a draft of this plan from Members of the Congress and their staffs; its sister congressional agencies--the Congressional Budget Office and the Congressional Research Service; the inspectors general; state and local government audit organizations; and other key accountability organizations. It has incorporated many of these comments in this final version of the plan.