DIVISION MEMORANDUM NO. 306 S, 2026 – DISSEMINATION OF DEPED MEMORANDUM NO. 046, S. 2026 RE: PILOT IMPLEMENTATION GUIDELINES OF THE GOVERNMENT ASSISTANCE AND SUBSIDIES-TRAINING AND UPGRADING KNOWLEDGE FOR LEARNERS, TEACHERS, AND ACHIEVERS IN SCHOOLS (GAS-TUKLAS) PROGRAM FOR SCHOOL YEAR 2026-2027