F
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE MANILA BUREAU OF LOCAL GOVERNMENT FINANCE
DEPARTMENT ORDER NO. ZpO November 19, 1967 SUBJECT:
RECLASSIFICATION OF PROVINCES EFFECTIVE JULY 1, 1987, IN ACCORDANCE WITH THE PROVISIONS OF EXECUTIVE ORDER NO. 249 DATED JULY 25, 1987, OF THE PRESIDENT.
TO
The Regional Directors for Local Government Finance, BLGF, the Provincial Governors; the Sangguniang Panglalawigan; the Provincial Treasurers; the Provincial Auditors and Others Concerned.
.
Pursuant to Section 1 of Executive Order No. 249, as implemented under Department Order No. 115-87 dated October 22, 1987, of this Department, the following provinces are hereby reclassified effective July 1, 1987, on the basis of their average annual income actually realized during the last four (4) consecutive calendar years (1983-1986), as certified by the Commission on Audit under its letters dated November 17 and 18, 1987: PROVINCES Region I 1., Abra 2./Benguet 3•'Ilocos Norte4.'Ilocos Sur
5.'La Union 6.,Mountain Province 7.•Pangasinan
AVERAGE INCOME (1953 -'
From
pl10,187,433.41
CLASS To
First-B
19,476,262.42
Fourth
First-A
Third
26,253,531.27
19,206,338.47
First-A First-A First-A First-C
45,023,581.85
First-A
Second Third Third Fifth
15,098,518.28
6,376,597.11
First
Region II 1. ' Batanes 2.'Cagayan
3.-Ifugao
If 1,494,295.55
33,020,192.61
5,482,974.78
Fifth
Sixth
First-A
First
Second
Fifth
First-A First-A
First Fourth
4.'Isabela 5.'Kalinga-Apayao
31,128,122.34 10,067,342.38
6., Nueva Vizcaya
12,209,188.71
First-A
5,581,122:25
Fourth
First-C
Fifth
Y23,111,743.61
First-A
Second
51,785,318.44. 53,091,677.52
First-A First-A
38,929,241.21
First-A
First First
45,084,454.29
First-A
17,541,677.78
First-A
7..Quirino Region III
1. Bataan 2.' Bulacan 3.'Nueva Ecija
4.'Pampanga 5.. Tarlac 6.°Zambales
3+'
First
First Third
- 2 PROVINCES
AVERAGE INCOME
CLASS From
To
$ 6,065,182.69 46,668,902.90 27,212,463.48 35,682,988.36 10,822,359.71 12,465,606.43 23,582,784.90 22,151,402.63 39,925,702.52 27,490,177.99 7,588,331.06
Second First-A First-A First-A First-A First-A First-A First-A First-A First-A First-B
Fifth First Second First Fourth Fourth Second Second First Second Fifth
$23 ,238,859.46
First-A First-A First-A First-B First-A First-A
Second Fourth First Fifth Third Third
First-A First-A First-A First-A Third First-A
Fourth Fourth Third First Sixth First
$40,866,972.34 47,356,512.47 27,331,580.78 4,501,485.83
First-A First-A First-A Second
First First Second Sixth
$35,739,513.31
First-A
First
11,007,068.54
Third First-B
Sixth Fourth
First-A First-A First-A
Fourth Fourth Third
Region IV 1.'Aurora 2. /Batangas 3./Cavite 4./Laguna 5./Marinduque 6./Mindoro Occidental 7./Mindoro Oriental 8./Palawan
9.,Quezon
10.1 Rizal 11. Romblon Region V 1. Albay 2.'Camarines Norte
3. Camarines Sur 4. Catanduanes 5. Masbate 6. Sorsogon
12,050,209.90
35,783,201.80 9,950,713.31 15,476,274.28 15,023,621.41
Region VI
1. Aklan
2. Antique
$12,566,774.74
11,248,276.71
3. Capiz 4. Iloilo
15,716,033.50 36,849,419.87
6. Negros Occidental
49,548,941.73
5. Guimaras Sub-Province 3,5$6,119.72 Region VII
1. Bohol 2. Cebu
3. Negros Oriental 4. Siquijor Region VIII
1. Leyte
2. Biliran Sub-Province
3. Southern Leyte
4. Eastern Samar 5. Northern Samar
6. Western Samar
3,169,878.10
13,179,141.69 11 913 132.91
15,452,158.80
,C'("'
-4
-3 AVERAGE INCOME PROVINCES
(1963-19807-
From
CLASS ' To
Region IX
1. Basilan
$ 6,963,249.96
2. Sulu
10,157,761.95
4. Zamboanga del Norte 5. Zamboanga del Sur
19,726,796.00 28,527,338.00
3. Tawi-Tawi
3,763,991.87
First-B Second Third First-A First-A
Fifth Fourth Sixth Third Second
First-B First-A First-A Third First-B First-A First-A
Fifth Third Second Sixth. Fifth Second Fourth
Region X 1. Agusan del Norte 2. Agusan del Sur 3. Bukidnon
4• Camiguin
5. Misamis Occidental
6. Misamis Oriental
7. Surigao del Norte
$ 8,652,390.97 16,471,107.14
26,818,037.43
2,863,769.93
9,754,636.87
26,489,395.91
13,018,341.34
a
Region XI
1. Davao del Norte 2. Davao del Sur
$31,998,729.92 24,132,345.04
3. Davao Oriental 4. South Cotabato
17,562,466.33 33,518,819.12
5. Surigao del Sur
18,782,313.23
First-A First-A First-A First-A First-A
First Second Third First Third
First-A First-A First-A First-A First-A
Fourth Fourth Fourth Second Fourth
Region XII 1. Lanao'del Norte 2. Lanao del Sur 3. Maguindanao 4. North Cotabato 5. Sultan Kudarat
$11,908,935.52 13,929,077.19 13,888,314.72 24,218,489.93 13,764,443.93
The foregoing classifications 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 local officials and employees, implemdntation of personnel policies on 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
_4_ 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:
LORINDA I4I. CARLOS Executive VVN Director
oaj/
