div class=ts-pagebuttonPage 1button div class=ts-image amp-img class=ts-thumb alt=Page 1: Ops2017DLO 2017DILG-DBM Joint Memorandum Circular JMC 2017-1 dated February 22 2017 prescribes the UPDATED GUIDELINES ON THE APPROPRIATION AND UTILIZATION OF THE TWENTY PERCENT src=https:reader034vdocumentssitereader034viewer20220421105e8a95a885977f57b6400732html5thumbnails1jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 2button div class=ts-image amp-img class=ts-thumb alt=Page 2: Ops2017DLO 2017DILG-DBM Joint Memorandum Circular JMC 2017-1 dated February 22 2017 prescribes the UPDATED GUIDELINES ON THE APPROPRIATION AND UTILIZATION OF THE TWENTY PERCENT src=https:reader034vdocumentssitereader034viewer20220421105e8a95a885977f57b6400732html5thumbnails2jpg width=142 height=106 layout=responsive amp-img divdiv