COA CIRCULAR 2022-004 RE: GUIDELINES ON THE IMPLEMENTATION OF SECTION 23 OF THE GENERAL PROVISIONS ACT (RA) NO. 11639 ALSO KNOWN AS THE GENERAL APPROPRIATIONS ACT (GAA) FOR FISCAL YEAR (FY) 2022 RELATIVE TO THE INCREASE ON CAPITALIZATION THRESHOLD FROM P15,000.00 TO P50,000.00