REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE MANILA

BUREAU OF LOCAL GOVERNMENT FINANCE DEPARTMENT ORDER NO. 447 December 8, 1987 SUBJECT:

TO

.

RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF PAMPANGA, EFFECTIVE JULY 1, 1987, IN ACCORDANCE WITH THE PROVISIONS OF EXECUTIVE ORDER NO. 249 DATED JULY 25, 1987, or,THE PRESIDENT. I The Regional Director fror Local Government Finance, Region III; the Provi cial Governor; the Sangguniang Panlalawigan; the Provincial Treasurer and the Provincial Auditor of Pampanga; the Municipal Mayors; the Sangguniang Bayan; the Municipal Treasurers and Others Concerned.

Pursuant to Section 2 of Executive Order No. 249, as implemented under Department Order No. 115-87,dated Ocotber 22, 1987, of this Department, the following municipalities in the province of Pampanga are hereby rdclassified 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 letter dated November 24, 1987:

MUNICIPALITIES 1. Apalit 2. Arayat 3. Bacolor 4. Candaba 5. Floridablanca 6. Guagua 7. Lubao 8. Mabalacat 9. Macabebe 10. Magalang 11. Masantol 12. Mexico 13. Minalin

14. Porac 15. San Fernando 16. San Luis

17. $an Simon 18. 19. 20. U.

Sta. Ana Sta. Rita Sto. Tomas Sexmoan

AVERAGE INCOME

('1,460,4.95.24 1,255,$807.50

2,254,400.12

1,3'53,130.02

2,644,966.44

5,297,028.73 2,038,678.12 3,225,335.20 1,439,079.47 1,611,014.91

1,629 , 289.40 1,789,024.58 '912,313.36 2,037,047.28

12062t878.92 674,213.72

6460178.98

584,205.39 781,034.40

1,124,493.61 727,131.94

CLASS From

To

Third Third

Fifth Fifth

Third

Fifth

Third Second First-B First-C First-C Fourth

Fifth Fifth Third Fifth Fourth Fifth

Third

Fifth

Third Third

Fifth Fifth

Fourth Second

Sixth Fifth

First-A Fourth

Second Sixth

Fifth

Sixth

Fifth Fifth Third Fourth

Sixth Sixth Fifth Sixth

2 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 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 L CARLOS Executivd Director

ca-V

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