DIV MEMO NO 422 s2023 – CONDUCT OF PHYSICAL COUNT OF PROPERTY, PLANT AND EQUIPMENT (PPE) AND SEMI-EXPENDABLE PROPERTY AS OF DECEMBER 31, 2023 By DepEd Dagupan IT Unit posted on November 15, 2023 DIV MEMO NO 422 s2023 – CONDUCT OF PHYSICAL COUNT OF PROPERTY, PLANT AND EQUIPMENT (PPE) AND SEMI-EXPENDABLE PROPERTY AS OF DECEMBER 31, 2023