DM NO. 851, S. 2023. RESUMPTION AND SIGNING OF TURN-OVER OF PROPERTY, PLANT, EQUIPMENT AND FINANCIAL ACCOUNTABILITIES Posted on August 18, 2023 by DepEd Mandaluyong Leave a comment DM NO. 851, S. 2023. RESUMPTION AND SIGNING OF TURN-OVER OF PROPERTY, PLANT, EQUIPMENT AND FINANCIAL ACCOUNTABILITIES Memorandum Numbered