saerch Loading… CIRCULARS – MEMOS (Accounting Related) DOA Circurlar 2017-003 – Establishment and Management of Fund Accounts… DOA Circular 2017-002 – Adherence to 5 GCA 22 “Fiscal Policies and Controls” DOA Circular 2017-001 – Liquidation of Encumbrances DOA Circurlar 2016-052 – Budget Allotment Process DOA Circular 2016-044 – FY2016 Closing and FY2017 Opening DOA Circular 2013-019 – Property Managmenet Inventory Memo – Encumbrance Liquidation/De-obligation and Adjustments