{
  "id": "CB-TECH-2026",
  "name": "Technology Division Merit Budget 2026",
  "compensationPlanId": "CP-001",
  "organizationId": "ORG-TECH-001",
  "budgetAmount": 2500000,
  "allocatedAmount": 1875000,
  "remainingAmount": 625000,
  "currency": "USD",
  "effectiveDate": "2026-01-01"
}