REVENUE MEMORANDUM ORDER NO. 33-2013 issued on December 13, 2013 prescribes the use of Procurement, Payment, Inventory and Distribution System Manual. The Manual provides uniform guidelines and procedures on the following: a. Preparation and submission of Project Procurement Management Plan b. Preparation and approval of the Annual Procurement Plan c. Procurement process for goods d. Procurement process for infrastructure projects e. Procurement process for consulting services f. Receipt/acceptance and distribution of goods and services g. Disposal h. Preparation of disbursement voucher and cheques i. Payment of money claims j. Settlement of money claims k. Recording of asset account and recognition of liability account in Electronic National Government Accountable System