For Public Elementary & Secondary Schools: Audit Observation Memorandum,AOM no.16-17-101 re: recommendation to stop the payment of expenses not included in the list of priority expenses chargeable against SEF Posted on July 1, 2016 by MSM13 Leave a comment 16-07-002.Audit Observation Memorandum,AOM no.16-17-101 re: recommendation to stop the payment of expenses not included in the list of priority expenses chargeable against SEF Memorandum