The national budget is one vital instrument in ensuring that development goals are achieved through programs and projects funded out of taxpayers’ money. With increasing and competing demands on limited public resources, it is important that these funds are strategically allocated and managed efficiently to deliver desired outcomes. This publication is part of CPBRD’s series of publications on the 2026 national government budget, which provides a comparison of the proposed FY 2026 budget and the current FY 2025 budget. Details are disaggregated by department, agency, and Special Purpose Funds (SPF). The budget levels are broken down by general expense class—i.e., Personal Services (PS), Maintenance and Other Operating Expenses (MOOE), Capital Outlays (CO), and Financial Expenses (FinEx). Top 25 agencies/SPF with budget increases or cuts are also shown in separate tables.