; (E) a review of indemnification and OMRR&R requirements for projects that States require with respect to agreements with cities and localities, if applicable; (F) an analysis of the useful lifespan of water resources development projects, including any variations in that lifespan for different types of water resources development projects and how changing weather patterns and increased extreme weather events impact that lifespan; (G) a review of situations in which non-Federal interests have been unable to meet OMRR&R requirements; and (H) a review of policy alternatives to OMRR&R requirements, such as allowing extension, reevaluation, or deauthorization of water resources development projects. (5) Report On completion of the analysis under paragraph (3), the Comptroller General shall submit to the Committee on Environment and Public Works of the Senate and the Committee on Transportation and Infrastructure of the House of Representatives a report that includes— (A) the results of the analysis; and (B) any recommendations for changes needed to existing law or policy of the Corps of Engineers to address those results. (c) Review of certain permits (1) Definition of section 408 program In this subsection, the term section 408 program means the program administered by the Secretary pursuant to section 14 of the Act of March 3, 1899 (commonly known as the Rivers and Harbors Act of 1899 ) (30 Stat. 1152, chapter 425; 33 U.S.C. 408 ). (2) Review Not later than 1 year after the date of enactment of this Act, the Comptroller General shall initiate a review of the section 408 program. (3) Requirements The review by the Comptroller General under paragraph (2) shall include, at a minimum— (A) an identification of trends related to the number and types of permits applied for each year under the section 408 program; (B) an evaluation of— (i) the materials developed by the Secretary to educate potential applicants about— (I) the section 408 program; and (II) the process for applying for a permit under the section 408 program