(CORRECTED) FOR ALL Public Elementary & Secondary Schools: Division Memo No. 8, s. 2014 Implementing Guidelines on the Direct Release of MOOE Allocations of Schools to the Respective Implementing Units Posted on March 11, 2014 by MSM13 342. Division Memo No. 8, s. 2014 Implementing Guidelines on the Direct Release of MOOE Allocations of Schools to the Respective Implementing Units Memorandum