Republic of the Philipppines DEPARTMENT OF FINANCE Manila

DEPARTMENT ORDER NO. March 12, 1996

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SUBJECT

RECLASSIFICATION OF THE MUNICIPALITY OF VALDERRAMA IN THE PROVINCE OF ANTIQUE EFFECTIVE JULY 1, 1993 IN ACCORDANCE WITH THE PROVISIONS OF THE 2ND PARAGRAPH OF SECTION 8 OF THE LOCAL GOVERNMENT CODE OF 1991 (RA 7160) AND DEPARTMENT ORDER NO. 35-95 DATED MAY 25, 1995, AMENDING DEPARTMENT ORDER NO. 35-93 DATED JUNE 16, 1993 OF THIS DEPARTMENT

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The Regional Director for Local Government Finance, Region VI; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer and the Provincial Auditor of Antique; the Municipal Mayor, the Sangguniang Bayan, the Municipal Treasurer and Others Concerned

Pursuant to Section 8 of the Local Government Code of 1991 (RA 7160), more, specifically the 2nd paragraph thereof, as implemented under Article 6, Letter (e), Rule II of the Implementing Rules and Regulations of the Code and Department Order No. 35-93 dated June 16, 1993 of this Department, local government units (LGUs) were reclassified effective July 1, 1993 on the basis of their respective average annual income actually realized during the last four (4) consecutive calendar years (1989-1992), as certified by the Commission on Audit. Therefore, in accordance with the provisions of Section 1 of Department Order No. 35-95, the municipality of Valderrama in the province of Antique hereby maintains its classification as FIFTH (5th) CLASS effective July 1, 1993, on the basis of its average annual income of P2,672,649.54 actually realized during the last three (3) consecutive calendar years (1990-1992), as certified by the Commission on Audit. As usual, the foregoing classification 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 secondments, formulation and execution of local government budget policies, determination of financial capability to undertake development programs and priority projects and the maximum amounts expendable for salaries and wages in accordance with existing laws and regulations.

-2In this connection, particular attention is invited to Section 6 of Department Order No. 35-93, as reiterated in Department Order No. 35-95, which provides that "provinces, cities and municipalities whose income classification shall have been raised or reduced in view of the reclassification adjust their existing shall accordingly revise and Compensation and Position Classification System, subject to the maximum standards and guidelines prescribed by the Civil Service Commission: Provided, That no official or employee in the local government shall suffer any diminution of the basic salary rate that he is actually receiving before the effectivity of the new reclassification of the LGUs."

By authority of the Secretary:

LORINDA . CARLOS Executiv Director Bureau of Local Government Finance