div class=ts-pagebutton class=gotoPage data-page=1Page 1button div class=ts-imageimg data-url=ops2017dlo-2017-dilg-dbm-joint-memorandum-circular-jmc-2017-1-dated-februaryhtmlpage=1 data-page=1 class=ts-thumb lazyload 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 loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentssitereader034viewer20220421105e8a95a885977f57b6400732html5thumbnails1jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=2Page 2button div class=ts-imageimg data-url=ops2017dlo-2017-dilg-dbm-joint-memorandum-circular-jmc-2017-1-dated-februaryhtmlpage=2 data-page=2 class=ts-thumb lazyload 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 loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentssitereader034viewer20220421105e8a95a885977f57b6400732html5thumbnails2jpg width=140 height=200 divdiv