MO No. 277
January 17, 1990

“Directing the DBM to promulgate the necessary Rules, Regulations and Circulars for the strengthening of the Internal Control Systems of Government Offices, Agencies, GOCCs and LGUs”

MC No. 89
August 18, 2005

“Circular Reiterating Compliance with AO No. 70, s. 2003”