REVENUE ADMINISTRATIVE ORDER NO. 3-2014 issued on November 5, 2014, defines the organization and functions of the Regional Offices, its Divisions and Sections and Revenue District Offices (RDOs) pursuant to the Rationalization Plan under Executive Order No. 366. The Regional Office shall be under the direct supervision of the Deputy Commissioner for Operations Group. It shall be headed by a Regional Director and shall be composed of the following Divisions and RDOs with their respective Sections: A. Office of the Regional Director and Assistant Regional Director (including Client Support Unit) B. Assessment Division i. Assessment Programs and Performance Audit Section ii. Review and Evaluation Section iii. Tax Billing Section iv. Office Audit Section C. Collection Division i. Collection Programs and Performance Audit Section ii. Receivable Accounts and Collection Enforcement Section iii. Withholding Agents Monitoring Section D. Legal Division i. Law & Appellate Section ii. Litigation and Prosecution Section iii. Personnel Adjudication Section E. Finance Division i. Revenue Accounting Section i. Disbursement Accounting Section ii. Budget Section F. Administrative and Human Resource Management Division i. General Services Section ii. Procurement, Property and Accountable Forms Section iii. Records Section iv. Human Resource Management Section G. Regional Investigation Division i. Intelligence Operations Section ii. Tax Fraud Investigation Section H. Document Processing Division i. Document Control Section ii. Data Capture Section iii. Suspense Resolution Management Section iv. Administrative Section I. Revenue District Office i. Assessment Section ii. Collection Section iii. Client Support Section iv. Compliance Section v. Administrative Section