Enclosed is a copy of Memorandum DM-OUHROD-2024-3472 dated December 4, 2024 signed by USec. Wilfredo E. Cabral, Undersecretary, Human Resource and Organizational Development, DepEd Central Office, titled, “Advisory on the Concurrence of the Commission on Audit on DepEd Order no. 005, s. 20024 and Its Implementation Guidelines (DepEd Memorandum No. 053, . 2024).”…