This report covers the recent 2011 Nigerian elections, development challenges, reform initiatives, social issues, security concerns, and international relations in Nigeria. It ends with some concerns for Congress, including U.S.-Nigerian trade issues, Nigerian counter-terrorism efforts, and U.S. assistance to Nigeria.

This report discusses the Department of Defense (DOD) policy via the Defense Utilization and Marketing Service (DRMS) for disposing of government equipment and supplies considered surplus or deemed unnecessary to the agency's currently designated mission. The report focuses on DRMS background, as well as the most recent DRMS policy modifications.

This report uses the context of the current and long-term economic environment to examine the tax cuts implemented by the George W. Bush Administration, including the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.

In November 2011 the Environmental Protection Agency (EPA) proposed two Clean Water Act permits to regulate certain types of discharges from vessels into U.S. waters. This report is an overview of the proposed permits and two key issues: inclusion of numeric performance standards to limit ballast water discharges from vessels, and controversies about the role of states in regulating vessel discharges.

This report provides an overview of midnight rulemaking (regulations issued at the end of a presidential administration) and discusses actions that recent outgoing and incoming administrations have taken pertaining to midnight rules. It explains how an incoming President could change or eliminate midnight rules, and provides options for congressional oversight of midnight rules.

This report looks at actions taken by the Consumer Financial Protection Bureau (CFPB) during its first year. The CFPB exists to implement and enforce federal consumer financial laws, ensure consumer access to financial products and services, and ensure that the markets for consumer financial services and products are fair, transparent, and competitive.

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Whether a private retail establishment may charge an itemized and disclosed "service fee" on a consumer transaction (RQ-1036-GA)

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Final authority to set the salary of the official court reporter in the Van Zandt County Court at Law, and to determine whether the position is full-time or part-time (RQ-1039-GA)

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Authority of a county to issue bonds pursuant to article VIII, section 1-g(b), Texas Constitution (RQ-1040-GA)

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Authority of Comptroller of Public Accounts to commit the expenditure of funds from the Major Events Trust Fund(RQ-1019-GA).

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Whether section 1102.114 of the Texas Occupations Code, which requires licensed real estate inspectors to carry liability insurance, would be effective if no such coverage were available (RQ-1015-GA)

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Whether a constable who was convicted of a felony but whose conviction was finalized only after he was reelected to a new term automatically vacates his office (RQ-1016-GA)

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Whether recreational off-highway vehicles and all-terrain vehicles may be legally operated on a public beach and whether a county is authorized to establish a system for registering such vehicles with the county for operation on a beach (RQ-1017-GA)

This report discusses the Navy's plan to develop and design a class of 12 next-generation ballistic missile submarines, or SSBN(X)s, as replacements for the 14 Ohio class SSBNs currently in operation. The report explores certain related issues for Congress, including the affordability of the project and its potential impact on other Navy shipbuilding programs, alternatives to the program, and which shipyard or shipyards will build the proposed ships.

This report discusses the process of naming Navy ships, which have traditionally been chosen and announced by the Secretary of the Navy. Congress in recent years has proposed, and sometimes passed, legislation regarding the naming of specific ships.

A letter report issued by the Government Accountability Office with an abstract that begins "Nearly all of the Department of Homeland Security (DHS) program managers GAO surveyed reported their programs had experienced significant challenges. Sixty-eight of the 71 respondents reported they experienced funding instability, faced workforce shortfalls, or their planned capabilities changed after initiation, and most survey respondents reported a combination of these challenges. DHS lacks the data needed to accurately measure program performance, but GAO was able to use survey results, information DHS provided to Congress, and an internal DHS review from March 2012 to identify 42 programs that experienced cost growth, schedule slips, or both. GAO gained insight into the magnitude of the cost growth for 16 of the 42 programs, which increased from $19.7 billion in 2008 to $52.2 billion in 2011, an aggregate increase of 166 percent."

Testimony issued by the Government Accountability Office with an abstract that begins "The Office of Management and Budget (OMB) and other federal agencies have taken steps to improve federal spending data available on USAspending.gov. This effort to publicly display comprehensive data arose from the federal Funding Accountability and Transparency Act of 2006, which required OMB to establish a free, publicly accessible website containing data on federal awards and subawards. OMB launched USAspending.gov in December 2007 to meet these requirements. As GAO reported in 2010, while OMB had satisfied most of the requirements associated with the act, such as establishing the site with required data elements and search capability, it had only partially satisfied the requirement to establish a pilot program to test the collection and display of subaward data and had not met the requirements to include subaward data by January 2009, or to report to Congress on the site’s usage. Also, GAO found that from a sample of 100 awards on USAspending.gov, each award had at least one data error and that USAspending.gov did not include information on grants from programs at 9 agencies for fiscal year 2008. Subsequently, OMB and agencies have taken steps to improve the site …

A letter report issued by the Government Accountability Office with an abstract that begins "Almost all public housing authorities (PHA) met their spending deadlines for the Public Housing Capital Fund formula and competitive grant programs. As mandated, all but one PHA spent 100 percent of their formula grants by March 17, 2012. According to Department of Housing and Urban Development (HUD) officials, PHAs with competitive grants were on track to meet their September 2012 spending deadlines. PHAs we interviewed cited various challenges to meeting the grant deadlines, such as the tight time frames and many attributed their ability to meet deadlines to good planning within their organizations and help from HUD. According to analyses of HUD data, about 3,100 PHAs planned to undertake improvements with their formula grants that affected about 495,000 housing units. Many used their grants to make improvements that enhanced energy efficiency, such as installing energy-efficient windows and appliances. GAO determined that HUD’s monitoring strategy for these programs incorporated key internal controls, such as developing and implementing measures that allowed HUD staff to compare actual with planned results. At specific sites that GAO visited, PHAs were able to demonstrate work was under way or had been completed."

A letter report issued by the Government Accountability Office with an abstract that begins "The Transportation Security Administration (TSA) and aircraft operators have taken several important actions to enhance general aviation security, and TSA is gathering input from operators to develop additional requirements. For example, TSA requires that certain general aviation aircraft operators implement security programs. Aircraft operators under these programs must, among other things, develop and maintain TSA-approved security programs. TSA has also conducted outreach to the general aviation community to establish a cooperative relationship with general aviation stakeholders. In 2008, TSA developed a proposed rule that would have imposed security requirements on all aircraft over 12,500 pounds, including large aircraft that Department of Homeland Security (DHS) analysis has shown could cause significant damage in an attack. In response to industry concerns about the proposed rule’s costs and security benefits, TSA is developing a new proposed rule. Officials from all six industry associations GAO spoke with stated that TSA has reached out to gather industry’s input, and three of the six associations stated that TSA has improved its efforts to gather input since the 2008 notice of proposed rulemaking."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) has identified and is communicating to its components and state and local partners topics that the training on countering violent extremism (CVE) it provides or funds should cover; in contrast, the Department of Justice (DOJ) has not identified what topics should be covered in its CVE-related training. According to a DHS official who leads DHS's CVE efforts, identifying topics has helped to provide a logical structure for DHS's CVE-related training efforts. According to DOJ officials, even though they have not specifically identified what topics should be covered in CVE-related training, they understand internally which of the department's training is CVE-related and contributes either directly or indirectly to the department's training responsibilities under the CVE national strategy. However, over the course of this review, the department generally relied upon the framework GAO developed for potential CVE-related training topics to determine which of its existing training was CVE-related. Further, because DOJ has not identified CVE-related training topics, DOJ components have had challenges in determining the extent to which their training efforts contribute to DOJ's responsibilities under the CVE national strategy. In addition, …

Testimony issued by the Government Accountability Office with an abstract that begins "TSA and aircraft operators have taken several important actions to enhance general aviation security, and TSA is working with aviation industry stakeholders to develop new security guidelines and regulations. Among other measures, TSA worked with members of the General Aviation Working Group of its Aviation Security Advisory Committee in 2003 and 2004 to develop recommended guidelines for general aviation airport security, and TSA expects the group to issue updated guidelines later this year. In addition, pursuant to the Aviation and Transportation Security Act, TSA established and oversees implementation of a security program in which aircraft weighing more than 12,500 pounds in scheduled or charter service that carry passengers or cargo or both, and that do not fall under another security program, must implement a “Twelve-Five” standard security program. Aircraft operators implementing a Twelve-Five security program must include, among other elements, procedures regarding bomb or air piracy threats. TSA obtains information directly from aircraft operators that fall under Twelve-Five through its review and approval of the security programs developed by these operators and through periodic inspections to determine the extent to which operators comply with their security programs. TSA …

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Census Bureau (Census Bureau) has drafted a new investment management plan, system development methodology, and requirements development and management processes to improve its ability to manage information technology (IT) investments and system development, but additional work is needed to ensure these processes are effective and successfully implemented across the bureau. GAO and others have identified the importance of implementing critical processes within an agency to allow it to select, control, and evaluate its IT investments and effectively manage system development. The bureau has developed a new draft investment management plan which contains policies and guidance for managing IT projects; however, the plan does not explain when investments with cost or schedule variances should be escalated to higher-level boards for review, or when managers should provide updated investment information to a planned bureau-wide tracking tool. The bureau has also developed a new system development methodology guide, but the guide has critical gaps. For example, although there are five development process models allowed, including the traditional sequential approach and newer more iterative approaches, the guide does not explain how to adapt processes and related work products …

A letter report issued by the Government Accountability Office with an abstract that begins "While there have been efficiency gains and efforts to improve service, the Internal Revenue Service (IRS) faced challenges providing telephone service and responding to correspondence, continuing trends experienced in recent years. In 2012, 82 percent of individual taxpayers filed their returns electronically (e-filed), reducing IRS's processing costs. IRS also increased calls answered using automated service and added a variety of self service tools, which helped gain efficiencies. However, IRS's level of telephone service (the percentage of callers seeking live assistance who receive it) declined to 68 percent. In addition, of the 21 million pieces of paper correspondence IRS received, about 40 percent were considered overage (meaning that IRS did not respond within 45 days of receipt), an increase compared to last year. While IRS plans to continue to pursue efficiency gains, its strategy for future years does not specifically address how it plans to reverse these negative trends. Reversing the declines in telephone and correspondence services may require IRS to consider difficult tradeoffs, such as reassessing which phone calls IRS should answer with a live assistor and which it should not because automated services are available."

A letter report issued by the Government Accountability Office with an abstract that begins "Treasury has taken a number of actions since 2008, in part in response to recommendations we made, to establish a structured system to manage potential conflicts of interest involving its contractors and financial agents. The system is based on a formal regulation Treasury issued in interim form in 2009 and final form in 2011, which prohibits organizational or personal conflicts of interest unless they have been waived or mitigated under a Treasury-approved plan. The regulation sets forth requirements to address actual and potential conflicts that may arise, establishes responsibilities for contractors and financial agents in preventing conflicts from occurring, and outlines Treasury's process for reviewing and addressing conflicts. Treasury has developed a multifaceted process to manage and oversee potential conflicts of interest, which is managed by OFS's Office of the Chief Compliance Officer. The process includes reviewing proposed contracts and financial agency agreements, approving contractor and financial agent mitigation plans, addressing conflicts of interest inquiries, reviewing conflicts of interest certifications, and preparing feedback reports for contractors and financial agents. In addition, because the monitoring of conflicts of interest was based to some degree on self-reported information …