U REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE MANILA
DEPARTMENT ORDER NO. December 8, 1987
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SUBJECT:
RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF EASTERN SAMAR, EFFECTIVE JULY 1, 1987, 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 VIIIt the Provincial Governor; the Sangguniang Panlalawigan; the Provincial Treasurer and the Provincial Auditor of Eastern Samar; 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 October 22, 1987, of this Department, the following municipalities in the province of Eastern Samar 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 Commision on Audit under its letter dated November 20, 1987: MUNICIPALITIES • (
1. Arteche 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16.
Balangiga Balangkayan Borongan Can-avid Dolores Gen. Mc Arthur Giporlos Guiuan Hernani Lawaan Oras Quinapondan Salcedo San Julian Sulat
AVERAGE INCOME 1983-1986 )
456,371.63 503,664.72 367,976.51 1,829,671.52 617,538.54 1,126,056.66 468,660.75 525,931.81 1,244,625.11
337,188.17 383,679.41
923,704.96 454,887.67 900,486.71 565,485.75 850,198.65
CLASS FROM
TO
- Fifth
Sixth
- Fifth ,Fifth - Third - Fifth X Fourth - Fifth , Fifth Third Fifth Fifth Fifth Fifth Fifth Fifth Fifth
Sixth Sixth Fifth Sixth Fifth Sixth Sixth Fifth Sixth Sixth Sixth Sixth Sixth Sixth Sixth
However, the following municipalities maintains their present classifications considering the average annual income they actually realized during the last four (4) consecutive calendar years (19831986), likewise as certified by the said Commission: MUNICIPALITIES
AVERAGE INCOME
CLASS
1983-1986 ) 1. Jipapad 2. Llorente
J321,132.02 1,020,263.40
Sixth Fifth
- 2 -
3. Maslog 4. Maydolong 5. Mercedes 6. San Policarpio 7. Taft
449,943.67
Sixth
521,090.58 271,642.57 370,601.04 1,100,308.30
Sixth Sixth Sixth Fifth
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\^ ARLOS Executive Director
Bureau of Local Government Finance