Republic of the Philippines DEPARTMENT OF FINANCE Manila

DEPARTMENT ORDER NO. 119,.91 November 11, 1991

SUBJECT:

AMENDING THE RECLASSIFICATION OF THE MUNICIPALITY OF OAS, ALBAY UNDER DEPARTMENT DER NO. 29-91 DATED AUGUST 16, 1991 OF THIS DEPARTMENT FROM FIFTH TO FOURTH CLASS, EFFECTIVE JULY 1, X991 IN ACCORDANCE WITH THE PROVISIONS OF EXECUTIVE OR ER NO. 249, DATED JULY 25, 1987 OF THE PRESIDENT.

TO

s

The Regional Director for Local Government Finance, Region V; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer and the Provincial Auditor of Albay; the Municipal Mayor, the Sangguniang Bayan, the Municipal Treasurer

and Others Concerned. This Department is in receipt of the letter dated November 7. 1991 of the Commission on Audit, informing that releases of national aid for the Maintenance of Roads and Bridges for the Municipality of Oas from CY 1987 to 1990 were not included in the computation as a source of income in the Infrastructure Fund Trial Balances. Accordingly, these were excluded in the computation of the Certified Statement of Average Annual Income of said municipality during the last four (4) consecutive calendar years (197-1990). Further verification of the certification by the Commission on Audit under its abovementioned letter shows that the average annual income of the Municipality of Oas for the aforecited calendar years was actually P3,028,024.27. In view hereof, the Municipality of Oas, Albay is hereby reclassified anew as FOURTH CLASS. Accordingly, the enumeration of municipalities under Department Order No. 29-91 mentioned above, particularly the Municipality of Oas thereof, is hereby amended to reads

"11.

0as

P3,028,024.27

Fifth

Fourth"

Be guided accordingly. By authority of the Secretary:

LORIND . CARLOS Director Executiv Bureau of Local Government Finance

DEPARTMENT ORDER NO. 119 .pdf

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