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The review should include an examination of the agency 's current capacity to administer the new or expanded program and an estimation of any additional resources that would be needed . For example , to calculate Education 's Debt Collection Service recovery rate , one would compare the amount of collections to the $ 9.2 billion on which Education was attempting to collect , not to the $ 5.6 billion that is recorded as a receivable . Agencies must compare their SGL 1010 account in their internal ledgers with the Treasury furnished reports and reconcile any differences . This ' breathing ' is not so regular or so frequent as in a vertebrate ; moreover , it may cease altogether in the winter when the snail hibernates . Upon receipt , the agency immediately must compare the paid data with the pending copy of the voucher-schedule . While such classification practices may be suitable internally , they make it difficult to compare agency performance or aggregate data for similar programs . Treasury will correct hardware / software / system problems related to items furnished by Treasury ( security boards , key loader interface units , tokens and the ECS program software ) . If these policies are found to be not in conformity with the policies of this Circular , agencies will propose changes to correct the inconsistency in their annual budget submission and justification to OMB and the Congress . This places enormous pressure on the snakes to circumvent the resistance by changing their venoms . Compare these with adult shells of related species .