DM NO. 435, S. 2023. ADVISORY ON THE PAYMENT FOR THE SPECIAL HARDSHIP ALLOWANCE (SHA) FOR FISCAL YEAR 2023 Posted on April 28, 2023 by DepEd Mandaluyong Leave a comment DM NO. 435, S. 2023. ADVISORY ON THE PAYMENT FOR THE SPECIAL HARDSHIP ALLOWANCE (SHA) FOR FISCAL YEAR 2023 Memorandum Numbered