OBS_VALUE: <ul><li><a href=http://www.psp.edu.my/pspweb/files/tatacara%20kewangan/spp052009.pdf target=_blank>Change on Limitation of Value and Procurement Procedures(Perubahan Had Nilai dan Tatacara Pengurusan Perolehan Secara Sebut Harga, Treasury Circular Letter No. 5/2009)</a></li><li><a href=https://www.mof.gov.my/portal/pdf/arahan-perbendaharaan/arahan-perbendaharaan.pdf target=_blank>Treasury Instruction(Arahan Perbendaharaan, First enacted 31 July 2008, with latest amendment on 24 February 2023)</a></li></ul>