Division Memorandum No. 007, s 2024-Preparation and Consolidation of CY 2023 Year-End Financial Reports by sdospc ict | Jan 8, 2024 | issuances, January 2024 https://drive.google.com/file/d/10uTbrS3es6FVU1WXLARqOdwE0-Va-AWu/view?usp=sharing