REVENUE MEMORANDUM CIRCULAR NO. 5-2004 issued on February 5, 2004 publishes the full text of Government Accounting and Financial Management Information System (FMIS) Circular Letter No. 2003-006 dated November 24, 2003 issued by the Commission on Audit. Said Circular Letter temporarily suspends the use of Supplies Availability Inquiry (SAI) under the manual version of the New Government Accounting System (NGAS) until the computerized accounting system is implemented. In lieu of the SAI, agencies are directed to adopt an alternative mode of determining the availability of supplies and other inventories being requisitioned