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January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails2jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=3Page 3button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page3jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=3 data-page=3 class=ts-thumb lazyload alt=Page 3: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails3jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=4Page 4button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page4jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=4 data-page=4 class=ts-thumb lazyload alt=Page 4: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails4jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=5Page 5button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page5jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=5 data-page=5 class=ts-thumb lazyload alt=Page 5: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails5jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=6Page 6button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page6jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=6 data-page=6 class=ts-thumb lazyload alt=Page 6: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails6jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=7Page 7button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page7jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=7 data-page=7 class=ts-thumb lazyload alt=Page 7: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails7jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=8Page 8button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page8jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=8 data-page=8 class=ts-thumb lazyload alt=Page 8: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails8jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=9Page 9button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page9jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=9 data-page=9 class=ts-thumb lazyload alt=Page 9: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails9jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=10Page 10button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page10jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=10 data-page=10 class=ts-thumb lazyload alt=Page 10: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails10jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=11Page 11button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page11jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=11 data-page=11 class=ts-thumb lazyload alt=Page 11: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails11jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=12Page 12button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page12jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=12 data-page=12 class=ts-thumb lazyload alt=Page 12: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails12jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=13Page 13button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page13jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=13 data-page=13 class=ts-thumb lazyload alt=Page 13: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails13jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=14Page 14button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page14jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=14 data-page=14 class=ts-thumb lazyload alt=Page 14: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails14jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=15Page 15button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page15jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=15 data-page=15 class=ts-thumb lazyload alt=Page 15: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails15jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=16Page 16button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page16jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=16 data-page=16 class=ts-thumb lazyload alt=Page 16: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails16jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=17Page 17button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page17jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=17 data-page=17 class=ts-thumb lazyload alt=Page 17: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails17jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=18Page 18button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page18jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=18 data-page=18 class=ts-thumb lazyload alt=Page 18: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails18jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=19Page 19button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page19jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=19 data-page=19 class=ts-thumb lazyload alt=Page 19: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails19jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=20Page 20button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page20jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=20 data-page=20 class=ts-thumb lazyload alt=Page 20: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails20jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=21Page 21button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page21jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=21 data-page=21 class=ts-thumb lazyload alt=Page 21: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails21jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=22Page 22button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page22jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=22 data-page=22 class=ts-thumb lazyload alt=Page 22: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails22jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=23Page 23button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page23jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=23 data-page=23 class=ts-thumb lazyload alt=Page 23: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails23jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=24Page 24button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page24jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=24 data-page=24 class=ts-thumb lazyload alt=Page 24: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails24jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=25Page 25button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page25jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=25 data-page=25 class=ts-thumb lazyload alt=Page 25: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails25jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=26Page 26button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page26jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=26 data-page=26 class=ts-thumb lazyload alt=Page 26: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails26jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=27Page 27button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page27jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=27 data-page=27 class=ts-thumb lazyload alt=Page 27: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails27jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=28Page 28button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page28jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=28 data-page=28 class=ts-thumb lazyload alt=Page 28: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails28jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=29Page 29button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page29jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=29 data-page=29 class=ts-thumb lazyload alt=Page 29: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails29jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=30Page 30button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page30jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=30 data-page=30 class=ts-thumb lazyload alt=Page 30: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails30jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=31Page 31button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page31jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=31 data-page=31 class=ts-thumb lazyload alt=Page 31: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails31jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=32Page 32button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page32jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=32 data-page=32 class=ts-thumb lazyload alt=Page 32: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails32jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=33Page 33button div class=ts-imagea href=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5page33jpg target=_blank img data-url=coa-dbm-joint-circular-no-2015-01-january-08-2015-joint-circular-no-2015-01htmlpage=33 data-page=33 class=ts-thumb lazyload alt=Page 33: COA-DBM Joint Circular No 2015-01 - January 08 2015 · JOINT CIRCULAR No 2015-01 January 8 2015 Heads of DepartmentsAgencies and Other Offices of the National Government Government-Owned loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsnetreader042viewer20220401035e1a1cc446286c13e3465c64html5thumbnails33jpg width=140 height=200 adivdiv
