Summary: In keeping with GAO's commitment to update its strategic plan at least once every 3 years--consistent with the Government Performance and Results Act--this strategic plan describes our proposed goals and strategies for serving the Congress for fiscal years 2007 through 2012. As expected, with the Congress and the nation facing such challenges as the large and growing long-term fiscal imbalance and increased concerns about meeting the health care needs of American citizens, this plan includes bodies of work that address anticipated requests for evaluations of those and other major issues. In addition, our plan covers anticipated work related to major government transformation efforts, especially in the areas of homeland security and defense. Since our last update to the strategic plan, many challenges continue and others have emerged. For example, the war on terrorism has continued, as has the nation's involvement in Iraq and the ensuing reconstruction effort that is still unfolding. Hurricanes Katrina and Rita and predictions of an influenza pandemic have raised the nation's awareness of nonmilitary threats to homeland security. Historic budget deficits have added to our country's national debt. Perhaps more disturbing is that our nation's long-range fiscal outlook remains unsustainable given existing federal commitments and the challenges of caring for a growing elderly population. Consequently, policymakers will be increasingly required to judge what the nation can afford, both now and in the future. In addition, national boundaries are becoming less relevant to policymakers as they address a range of economic, security, social, and environmental issues. At the same time, the composition of our nation's population is becoming older and more diverse, resulting in a virtual kaleidoscope of demands for federal funds and services. Scientific research and technological developments provide opportunities to improve the lives of U.S. citizens but also raise profound ethical questions for society. Accompanying these changes are new expectations about the quality of life for Americans and the ways of measuring the nation's position and progress. Governance structures are evolving in order to contend with these new forces and an accelerating pace of change. These broad themes--changing security threats, sustainability concerns, economic growth and competitiveness, global interdependence, societal change, quality of life, and science and technology--provide the context for our plan.