REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE MANILA BUREAU OF LOCAL GOVERNMENT FINANCE DEPARTMENT ORDER NO. November 19, 1987 SUBJECT:
RECLASSIFICATION OF CITIES, 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, Bureau of Local Government Finance, the City Mayors; the Sangguniang Panlungsod; the City Treasurers; the City 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 cities 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 (19831986), as certified by the Commission on Audit under its letters dated November 17 and 18, 1987: CITIES (
AVERAGE INCOME 1983-1986 )
CLASS FROM
TO
REGION I Baguio Dagupan
Laoag San Carlos
$41,599,060.85 21,805,327.62
15,695,194.64 11,914,107.23
First-A First-A First-A First-A
First Second Third Fourth
First-A First-A Third First-A First-A
First Second Sixth Fourth First
First-A First-A First-A
First Fourth Third
First-A
Third
First-A First-A First-B Third
Second Second Fifth Sixth
REGION III Angeles CabanatuanPalayanSan Jose Olongapo•
$40,639,199.81 20,632,902.82 2,891,834.45 11,771,626.04 130,580,600.88
REGION IV
Batangas` Cavite Lips LucenaPuerto Princess San Pablo Tagaytay. Trece Martirez-
$55,000,291.70
14,626,104.29
18,556,945.55 16,147,965.78 27,538,852.99 20,236,099.97 7,045,485.72 3,053,065.61
2
CITIES
AVERAGE INCOME (-1983-1986 )
CLASS FROM
TO
REGION V Iriga Naga Legaspi
$10,229,642.79 17,694,727.70 17,390,531.65
First-A First-A First-A
Fourth Third Third
$58,374,379.76 14,519,430.24 18,542,367.46 51,284,099.84 12,402,527.42 15,863,741.13 19,071,344.09 16,652,139.07
First-A First-A First-A First.A First-A First A First-A First-A
First Fourth Third First Fourth Third Third Third
$15,529,936.59 5,831,343.69
First-A Second
Third Fifth
115,203,000.38 8,854,107.05 15,063,177.89 18,418,335.05 24,773,089.70 10,642,173.07 27,906,898.90
First-A First-A First-A First-A First-A First-A First-A
First Fifth Third Third Second Fourth Second
$17,697,010.88 20,976,193.93 21,250,742.73
First-A First-A First-A
Third Second Second
$ 7,422,560.04 9,707,699.77 14,363,185.73 61,398,995.26
First-B First-A First-A First-A
Fifth Fifth Fourth First
REGION VI Bacolod' Bago' Cadiz' Iloilo' La Carlota' Roaas San Carlos, Silay' REGION VII Baia Canlaon' Cebu' Danao ' Damaguete' Lapu-Lapin Mandaue' TagbilaranToledo REGION VIII Calbayog Ormec? Tacloban REGION IX Dapitan Dipolog Pagadian Zamboanga REGION X Butuan Cagayan de OroGingoog . OroquietaOzamiz, Surigao Tangub,
$32,168,595.99
First-A
First
54,756,354.84
First-A
First
19,094,676.29
First-A
Third
9,736,993.23 11,961,738 .10
First-A
Fifth
16,300,469.63 10,700,293.01
First-A First-A First-A
Fourth Third Fourth
$117,717,777.84 35,823,936.51
First-A First-A
First First
REGION XI Davao General Santos
-3CITIES (
AVERAGE INCOME 1983-1986 )
CLASS FROM
TO
REGION XII
041,320,149.72 Iligan Marawi (1983-85 & 86) 6,442,245.85 Three (3) years 17,222,542.57 Cotabato
First-A First-B
First Fifth
First-A
Third
First-A First-A
First First
NATIONAL CAPITAL REGION Caloocan Pasay
1102,877,553.82 63,776,532.29
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, implementation 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 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\. CARLOS Executive Director
