Budget Circular No. 2026-1

for the grant of the CNA Incentive on a pro-rata basis, corresponding to the actual length of service rendered in the agency during CY 2026, as follows: Maximum Applicable Length of Service Rate of CNA Incentive 9 months but less than 10 months 95% 8 months but less than 9 months 90% 7 months but [ess than 8 months 80% 6 months but Less than 7 months 70% 5 months but less than 6 months 60% 4 months but less than 5 months 50% 3 months but less than 4 months 40% 2 months but less than 3 months 30% 1 month but less than 2 months 20% Less than 1 month 10% Meanwhile, officials and employees who commenced service in the agency after October 31, 2026 may be granted a pro-rated amount of the CNA Incentive, as may be determined by the agency Committee, provided that the amount shall not exceed 10% of the agency's CNA Incentive. 4.2.4 In all cases, the CNA Incentive shall not exceed Thirty Thousand Pesos (P30,000) per qualified employee. 4.3 Fund Sources of the CNA Incentive 4.3.1 For NGAs, Including Constitutional Offices and SUCs The CNA Incentive shall be sourced solely from the available balances of the selected allowable objects of expenditures under the Maintenance and Other Operating Expenses (MOOE) of a specific P/A/P, provided further that the same have become available as a result of the cost-cutting and systems improvement measures undertaken collectively by the agency and its personnel, as identified in their respective CNAs and supplements thereof. Such fund sources shall be limited to the following objects of expenditures under the MOOE defined under the Government Accounting Manual: Travelling Expenses; Training and Scholarship Expenses; Supplies and Materials Expenses; Representation Expenses; Utility Expenses; and Page 6 of 21