Budget Circular No. 2026-1

ANNEX A Illustrative Example Computing the 75% Average Accomplishment Rating Target as of Accomplishment as of % of % of Accomplishment 3 Quarter Only September 30, 2026 Accomplishment as basis of CNA Performance Indicators* (BED No.2 (BAR) (Values 1 to 100% only) A B C D=C/B E(cappedat100% Percentage of satisfactory 100% 95% 95.00% 95.00% feedback from clients on issued policies Number of education research 20 25 125.00% 100.00% completed Number of learners benefiting 500 450 90.00% 90.00% from the School-based Feeding Program Percentage of satisfactory 95% 92% 96.84% 96.84% feedback from clients on issued policies No. of classrooms constructed 10 0 0.00% 0.00% Total averag e % of accom lishment 76.37% *Excluding targets that are set to be accomplished in 4th Quarter only Steps: Column A: Identify all performance indicators with targets set within 1st to 3rd quarter. Exclude indicators that have targets set to be accomplished for the 4th quarter only. Column B: Determine the cumulative target as of 3rd Quarter, based on FY 2026 BED No. 2. Column C: Measure or determine the actual output or accomplishment realized as of September 30, 2026 Column D: Calculate the accomplishment rate per indicator by dividing the accomplishment (Col. C) by Targets (Col. B). Column E: Compute the overall average of all accomplishment rates. Note that individual indicator rates only consider values between 0% to 100% The 2nd indicator was capped at 100% instead of using its actual accomplishment rate (125%) in computing the average percentage of accomplishment. Page 12 of 21