— Sen. Tom Coburn's chief target of criticism this year — the U.S. Congress — also topped his annual list of wasteful government spending, as the senator accused federal lawmakers of doing little to justify the $132 million spent on the House and Senate.

“The challenges facing our nation have rarely been so dire for so long,” Coburn's “Wastebook 2012” says. “Yet, never before in recent history have our elected leaders in Washington worked less and been more lax in addressing our nation's problems.”

Coburn, R-Muskogee, and his staff compiled 100 examples of federal spending for his annual book of waste, spanning numerous federal agencies and, even, the tax code. All of the entries, according to Coburn, are ultimately the fault of Congress, either because of action or inaction.

Second on Coburn's new list is the nonprofit tax status of the National Football League, the National Hockey League and the Professional Golfers' Association. The report says the leagues take advantage of a tax provision that allows them to promote their sports, pay high salaries to executives and avoid paying certain taxes. The NFL's nonprofit status dates to 1966.