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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 . According to procedures issued and the provisions of 31 U.S.C . Each agency 's system of internal control over , and related procedures for , disbursements should be based on the operating needs of that particular agency and should be in conformity with the related principles and standards for internal management control prescribed in Title 2 of the GAO Policy and Procedures Manual for Guidance of Federal Agencies , and with Department of the Treasury regulations . Twelve hours after the bite , large , blood-filled blisters appear all over the arm . The light sensitive area of the skin is especially the anterior part of the body at the edge of the shell .