DIV MEMO NO 63 s2021 COMPLIANCE TO COA CIRCULAR 92-389 RESTATING WITH MODIFICATIONS IN COA CIRCULAR NO 81-155 By DepEd Dagupan IT Unit posted on March 10, 2021 DIV MEMO NO 63 s2021 COMPLIANCE TO COA CIRCULAR 92 389 RESTATING WITH MODIFICATIONS IN COA CIRCULAR NO 81 155