DIVISION MEMO NO 460 s2026 – DISSEMINATION AND IMPLEMENTATION GUIDANCE ON DEPED MEMORANDUM NO. 048, S. 2026, ENTITLED “ALLOCATION AND RELEASE OF THE SCHOOL INNOVATION AND IMPROVEMENT FUND (SIIF) TO NON-IMPLEMENTING UNIT PUBLIC SCHOOLS TO STRENGHTHEN DECENTRALIZATION PRACTICES IN THE DEPARTMENT OF EDUCATION FOR FISCAL YEAR 2026”