Division Memorandum No. 325, S. 2021- 2022 Maintenance and Other Operating Expenses (MOOE) Allocation Per School and Submission of 2022 Work and Financial Plan (WFP), Revised 2021 Work and Financial Plan (WFP) Dec 6, 2021 CLICK TO DOWNLOAD MEMO Click here for 2022 WFP and PPMP Sample Template Loading...