Budget Circular No. 2026-1

September 30, 2026, by the total approved FY 2026 Development Fund appropriation, multiplied by one hundred (100). 4.1.3 Submission of Accountability Reports The NGAs, including Constitutional Offices enjoying fiscal autonomy and SUCs, should have submitted to DBM their respective accountability reports as of September 30, 2026, pursuant to Commission on Audit (COA)-DBM Joint Circular (JC) No. 2014-110 dated July 2, 2014, as amended by COA-DBM JC No. 2019-111 dated January 1, 2019. In addition, agencies are required to comply with the reportorial requirement under Item 6.0 of Budget Circular No. 2025-212. The Report on the Payment of the Payment of the CNA For FY 2025 may be submitted through the following link: https://forms.dbm.gov.ph/index.phi /submit-cna-report-2025 Annex B contains the list of agencies that have already complied with the FY 2025 reportorial requirement. 4.2 Rate of the CNA Incentive 4.2.1 The rate of the CNA Incentive shall not be pre-determined in the CNA since it is subject to compliance with the conditions in Item 4.1 hereof and the availability of the allowable allotments. 4.2.2 The CNA Incentive may be given equally to all qualified employees under Item 3.0 hereof or at varying rates in consideration of the employee's or his/her office's contribution to the accomplishment of performance targets, efficiency, productivity, or profitability, as determined by the agency head upon recommendation of the Employees' Organization- Management Consultative Committee (Committee, for brevity). 4.2.3 In the interest of equity and parity, the Committee of each agency is strongly encouraged to consider the employee's length of service in the agency in determining the appropriate rate of CNA Incentive. An official or employee who has rendered a minimum of 10 months of service in the agency as of October 31, 2026 shall be eligible to receive 100% of the agency's CNA Incentive. An official or employee who rendered less than 10 months of service in the agency as of October 31, 2026 shall be eligible 'c' Guidelines Prescribing the Use of Modified Formats of the Budget and Financial Accountability Reports Updated Guidelines Relative to Budget and Financial Accountability Reports (BFARs) Starting FY 2019 Guidelines on the Grant of the Collective Negotiation Agreement (CNA) Incentive for FY 2025 Page 5 of 21