DIV MEMO NO. 183, S. 2022:INFORMATION REGARDING CIRCULAR NO. 2022-004 DATED MAY 31, 2022 OF THE COMMISSION ON AUDIT (COA) ON THE GUIDELINES ON THE IMPLEMENTATION OF SECTION 23 OF THE GENERAL PROVISIONS OF REPUBLIC ACT (RA) NO. 11639 ALSO KNOWN AS THE GENERAL APPROPRIATION ACT (GAA) FOR FISCAL YEAR 2022 RELATIVE TO THE INCREASE IN THE CAPITALIZATION THRESHOLD FROM P15,000.00 TO P50,000.00

To: Assistants Schools Division Superintendent, SGOD Chief, CIED Chief, EPS and PSDS, Heads of Public Elementary and Secondary Schools, All Unit Heads of SDO Functional Units and All Others Concerned