Annual planning is a dynamic process and requires adjustments throughout the year to meet priorities and to anticipate and respond to emerging issues with the resources available. The OIG examines the cross-Agency risk assessment, Agency challenges, prior work, future priorities, and customer input to develop and prioritize its FY 2013 work by using the following strategic themes to outline the OIG's focus for each project. These eight themes generally represent cross-Agency weaknesses, vulnerabilities, and opportunities for significant Agency improvement through greater savings, efficiency, and risk reduction.