DO MEMO NO. 193, S.2021. MOST ESSENTIAL LEARNING COMPETENCIES (MELCs) AUDIT FOR THE FOURTH QUARTER OF SY 2020-2021 Posted on July 19, 2021 by DepEd Mandaluyong Leave a comment DO MEMO NO. 193, S.2021. MOST ESSENTIAL LEARNING COMPETENCIES (MELCs) AUDIT FOR THE FOURTH QUARTER OF SY 2020-2021 Memorandum Numbered