DIVISION MEMORANDUM NO. 378, S. 2026: UPDATED IMPLEMENTING GUIDELINES ON APPLICATION PROJECTS FOR EDUCATION (AOE) AND LEARNING & DEVELOPMENT (L&D) AS PER RM 238, S. 2026 AND DO 07, S. 2023 AND UPDATED GUIDELINES ON INSET & LAC PLANS , AND NEAP QUALITY ASSURANCE AND PRC ACCREDITATION OF PROFESSIONAL DEVELOPMENT PROGRAMS