Budget Circular No. 2026-1

For this purpose, the regional, provincial, or satellite offices shall coordinate with their respective Central Office in accomplishing the prescribed report. The Central Office shall be responsible for the consolidation of all reports from the regional, provincial or satellite offices and shall ensure that the consolidated report on the grant of the CNA Incentive is submitted to the DBM via the specified online facility. The DBM shall ensure strict adherence by all agencies to the reportorial requirements set forth in this Circular. 7.0 Responsibility of Agency Heads Agency heads and accountable officers shall be responsible for the proper implementation of the provisions of this Circular in their respective offices, including the submission of the required report. They shall be held administratively, civilly, and/or criminally liable, as the case may be, for any payment of the CNA Incentive not in accordance with the provisions of this Circular, without prejudice to the obligation of the employees concerned to return any unauthorized or excess payment thereof. Annex Dcontains illustrative examples of various scenarios on the grant of the CNA Incentive. 8.0 Repealing Clause All existing circulars or issuances on the grant of the CNA Incentive, which are inconsistent herewith, are hereby repealed or modified accordingly. S.0 Effectivity This Circular shall take effect immediately after publication in the Official Gazette or in a newspaper of general circulation. KIM ROBERT C. DE LEON Acting Secretary Page 11 of 21