RepubIil-a 11. PV ' s
lic 411 the Philippines
^KAdAWAiRAN ^IG PANANALAPI
-DEPARTIVIEN`Y OF FINANCE
Tanggapan ng Kalihicn
Office of the Secretary
Mavnila
Manila
DEPARTMENT ORDER NO.13-77 July 1, 1977
SUBJECT:
Sub-Classification of provinces, cities and municipalities in accordance with the provisions of Presidential Decree No. 465.
TO
All Provincial Governors, City and Municipal Mayors; the local Sanggunian's; Provincial, City and Municipal Treasurers; and others concerned.
.
Pursuant to Section 3 and 6 of Presidential Decree No. 465, the following provinces, cities and municipalities are hereby subclassified, effective July 1, 1976, on the basis of their average annual income realized during the last two fiscal years (1974-1976) as certified by the Honorable Acting Chairman, Commission on Audit, under his 1st indorsement dated June 6, 1977: PROVINCES
1.
2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17.
Batangas
Iloilo Laguna Nueva Ecija Quezon Rizal Bohol Davao del Norte Ilocos Norte North Cotabato Tarlac Benguet
Maguindanao Masbate Oriental Mindoro Palawan Surigao del Sur
AVERAGE INCOME (1974-1976)
CLASS
P 1t7,6.34,9753.5Z 9,809,187.73 9,021,426.75 9,181,508.69 12,327,030.50 71,914,089.93 6,945,112.11 6,529,014.74 6,553,459.87 5,631,351.54 6,673,997.79 4,480,939.98 3,518,252.72 4,237,494.83 4,152,962.05 3,888,193.33
First-A First-A First-A First-A First-A First-A First-B First-B First-B First-B First-B First-C First-C First-C First-C First-C
4,281,223.08
First-C
8,349,855.56 21,525,276.54 9,214,120.17 24,280,371.92 35,129,170.86
First-A First-A First-A First-A First-A
CITIES
1. 2. 3. 4. 5.
Angeles Bacolod Batangas Caloocan Cebu •
17
.IV
rY.
6. 7. 8. 9. 10. 11.
Toledo Zamboanga Dagupan General Santos Tacloban Naga
12,343,974.33 5,72r,096.99 6,179,281.29 5,120,855.76 4,542,421.87
First-A First-A First-B First-B First-B First-C
56,470,545.13 7,058,139.87 12,449,997.70 9,000,579.85 15,942,464.56 5,755,076,01 4,910,592.25 3,839,461.84 2,516,949.44 2,766,559.36 2,648,492.00 2,028,509.54
First-A First-A First-A First-A First-A First-A First-B First-B First-C First-C First-C First-C
P 8,350,292.49
MUNICIPALITIES Metro Manila:
1. 2. 3. 4. 5. 6. 7. 8. 9.
10.
T1. 12.
Makati Malabon Mandaluyong Paranaque Pasig San Juan Marikina Muntinlupa Las Pinas
Navotas San Fernando, La Union Sta. Cruz, Marinduque
The foregoing sub-classifications shall be the basis for determining the maximum amounts expendable for salaries and wages, representation allowances, administrative aids, and other statutory contributions in the adoption of the local budgets, as well as the maximum salary rates of local government officials and employees in accordance with existing law.
CESAR VIRATA Secretary