Republic of the Philippines DEPARTMENT OF FINANCE Manila

DEPARTMENT ORDER NO. 106-91 .September 17, 1991

'SUBJECT: -RECLASSIFICATION OF MUNIQIPALITIES IN THE PROVINCE OF CAGAYAN EFFECTIVE JULY 1,1991 IN ACCORDANCE WITH THE PROVISIONS OF EXECUTIVE ORDER NO. 249, DATED JULY 25, 1987 OF THE PRESIDENT. -TO

.

The Regional Director for Local Government Finance, Region II; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer and the Provincial Auditor of Cagayan; the Municipal Mayors, the Sangguniang Bayan, the Municipal Treasurers and Others Concerned.

Purstant to Section 2 of Executive Order No. 249, dated July 25, 1987 of the President, as implemented under Department Order No. 115-87 dated October 22, 1987 of this Department, the following municipalities in the province of Cagayan are hereby reclassified, effective as of July 1, 1991, on the basis of their respective average annual income actually realized during the last four (4) consecutive calendar years (1987-1990), as certified by the Commission on Audit under its letter dated August 15, 1991:

MUNICIPALITIES

-1. 2. 3.

Abulug

AVERAGE INCOME (1987-1990)

P1,638,073.50 1,828,247.84

4.

Alcala Allacapan Amulung

5.

Aparri

5,140,153.81

6. 7. 8.

Baggao Ballesteros Buguey Calayan Camalaniugan Claveria Enrile Gatarran Gonzaga

3,291,384.67

9, 10. 11. 12. 13. 14. 15.

16. 17. 18. 19.

Iguig Lallo Lasam Pamplona Pefiablanca

CLASS FROM

TO

Fifth Fifth Fifth Fifth Fifth

Fifth

Fifth

Fifth Fifth

Fifth Fifth Third Fourth Fifth Fifth

1,152,543.77

Sixth

Fifth

1,710,282.30 2,218,339.41 1,428,216.44

3,234,614.30 2,314,025.68 1,062,753.72

Fifth Fifth Sixth Fifth Fifth Sixth

Fifth Fifth Fifth Fourth Fifth Fifth

2,944,340.13

Fifth

Fifth

Fifth

Fifth

Sixth

Fifth

Fifth

Fifth

2,448,552.69 1,839,959.44 2,001,686.62

1,948,377.56

1,890,275.78 1,334,748.96 2,909,326.90

Fifth

20, 21, 22. 23. 24.

25.

Piat Rizal Sanchez-Mira Santa Ana Santa Praxedes Santa Teresita

26.

Santo Niuuo

27. 28. 29.

Solana Tuao Tuguegarao

P1,392,508.90

Fifth Sixth Fifth

820,518.52 1,601,570.72

sixth

1,894,483.93 447,428.17

Sixth Sixth Fifth Fifth Fifth Third

1,022,983.07 1,697,644.82 2,887,423.66

2,689,578.42

11,338,942.52

Fifth Sixth Fifth Fifth sixth Fifth Fifth Fifth Fifth Second

The foregoing classification shall be the basis for fixing the maximum tax ceilings imposable, determining the administrative and statutory aids, financial grants and other forms of assistance, salary scales, rates of allowances, per diems and other emoluments of the officials and employees, implementation of personnel policies and promotions, transfers, details or secondment, formulation and execution of local government budget policies, determination of financial capability to undertake developmental programs and priority projects and the maximum amounts expendable for salaries and wages in accordance with existing law and regulations; provided, however, that no official or employee shall suffer any diminution of the basic salary, rates of allowances and other emoluments that he or she is actually receiving at the time of the effectivity of this Department Order, pursuant to the aforementioned Executive Order No. 249. By authority of the Secretary:

µ 3. INA M. M,fSINO puty Director Officer-In-Charge Bureau of Local Government Finance

DEPARTMENT ORDER NO. 106 .pdf

Page 1 of 2. Republic of the Philippines. DEPARTMENT OF FINANCE. Manila. DEPARTMENT ORDER NO. 106-91 .September 17, 1991. 'SUBJECT: -RECLASSIFICATION OF MUNIQIPALITIES IN THE. PROVINCE OF CAGAYAN EFFECTIVE JULY 1,1991 IN. ACCORDANCE WITH THE PROVISIONS OF EXECUTIVE.
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