Republic of the Philippines DEPARTMENT OF FINANCE Manila

DEPARTMENT ORDER NO. 34-91 August 20, 1991 SUBJECT:

RECLASSIFICATION OF MCNICIPALITIES IN THE PROVINCE OF MASBATE EFFECTIVE JULY 1, 1991 IN ACCORDANCE WITH THE PROVISIONS OF EXECUTIVE ORDER NO. 249, DATED JULY 25, 1987 OF THE PRESIDENT.

TO:

The Regional Director for Local Government Finance, Region V; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer and the Provincial Auditor of Masbate; the Municipal Mayors, the Sangguniang Bayan, the Municipal Treasurers

:

and Others Concerned. Pursuant to Section 2 of Executive Order No. 249, dated July 25, 1987 of the President, as implemented under Department Order No. 115-87 dated October 22, 1987 of this Department, the following municipalities in the province of Masbate are hereby reclassified, effective as of July 1, 1991, on the basis of their respective average annual income actually realized during the last four (4) consecutive calendar years (1987-1990), as certified to by the Commission on Audit under its letter dated August 2, 1991:

MUNICIPALITIES 1. Aroroy 2. Baleno 3. Balud 4. Cauayan

AVERAGE INCOME 1 8 -1 0 P4,131,111.00 1,336,909.48 1,590,027.76 2,063,710.85

CLASS FROM

TO

Fifth sixth sixth Fifth

Fourth Fifth Fifth Fifth

5. Claveria

1,927,357.94

Sixth

Fifth

6. Dimasalang 7. Esperanza 8. Mandaon

1,264,709.87 973,115.27

Sixth Sixth Sixth

Fifth Sixth Fifth

9. Masbate

4,620,066.53

Fifth

Fourth

10. Milagros 11. Mobo 12. Monreal

2,213,200.18 1,501,047.09 1,069,911.75

sixth Sixth Sixth

Fifth Fifth Fifth

13. Palanas 14. San Fernando

1,470,298.13 1,078,373.51

sixth Sixth

Fifth Fifth

15. San Jacinto

1,447,360.10

Sixth

Fifth

16. San Pascual 17. Uson

2,006,931.58

Sixth

Fifth

2,150,934.61

Fifth

Fifth

1,5919239.76

The foregoing classifications shall be the basis for fixing the msritnnm 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 and promotions, transfers, details or secondment, formulation and execution of local government budget policies, determination of financial capability to undertake developmental programs and priority

2

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:

LORINDI, ^ M. CARLOS Director Executiv Bureau of Local Government Finance