The federal government's financial condition and long-term fiscal outlook present enormous challenges to the nation's ability to respond to emerging forces reshaping American society, the United States' place in the world, and the future role of the federal government. This report includes education and employment challenges for the 21st century as one of 12 areas for reexamination, intended to help the Congress in reviewing and reconsidering the base of federal spending and tax programs. The first section sets the stage by providing the rationale for reexamining the base of the federal government and the scope of GAO's effort. The second section is organized around 12 areas of federal activity and includes narratives discussing emerging changes in each area as well as several illustrative reexamination questions for each area. The third section provides some perspective on various strategies, proc considered as a possible means to address the issues and questions raised.