Republic of the Philippines DEPARTMENT OF FINANCE Manila
DEPARTMENT ORDER NO. July 19, 1995
4__!U_
SUBJECT
OF RECLASSIFICATION THE AMENDING MUNICIPALITIES IN THE PROVINCE OF ISABELA DATED 70-93 ORDER NO. UNDER DEPARTMENT WITH ACCORDANCE IN 29, 1993 SEPTEMBER 35-95 DATED MAY 25, DEPARTMENT ORDER NO. 35-93 DEPARTMENT ORDER NO. AMENDING 1995, DATED JUNE 16, 1993 OF THIS DEPARTMENT
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Director for Local Government Regional The Finance, Region II; the Provincial Governor, the Provincial Sangguniang Panlalawigan, the Auditor of Treasurer and the Provincial Isabela; the Municipal Mayors, the Sangguniang the Municipal Treasurers; and Others Bayan, Concerned
Pursuant to Section 8 of the Local Government Code of 1991 (RA 7160), more particularly the 2nd paragraph thereof, as implemented under Article 6, Letter (e), Rule II of the and the Rules and Regulations of Code Implementing 35-93 dated June 16, 1993 of this Department Order No. Department, the municipalities in the province of Isabela, 70-93, dated were reclassified under Department Order No. September 29, 1993 of this Department. The reclassification of the abovestated municipalities took effect on July 1, 1993, on the basis of their respective average annual income realized actually during the last four (4) consecutive calendar years (1989-1992). as certified by the Commission on Audit. However, considering that the reclassification of the local government units under Department Order No. 35-93 resulted in the downgrading of many local government units (LGUs), more particularly, provinces and cities, hence, Department Order No. 35-95, copy attached, was issued on May 25, 1995 to rectify the situation. Under Section 1 of Department Order No. 35-95, provinces, cities and municipalities shall be divided into six (6) main classes according to the average annual income that they actually realized during the last three (3) calendar years 1990 to 1992. Therefore, in accordance with the provisions of Section 1 of Department Order No. 35-95, the reclassification of the municipalities of Isabela pursuant to Department Order No. 70-93 is hereby amended. reclassifying anew said municipalities effective July 1, 1993, as follows:
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CLASS
AVERAGE INCOME
MUNICIPALITIES
(1990 - 1992)
FROM
P 7,208,729.58 3,632,410.95
Fourth Fifth
Third Fifth
Fifth
Fifth
Fifth Fifth Fourth Fifth Second Fifth Fifth Sixth Third Fifth Second Fourth
Fifth Fifth Fourth Fourth First Fifth Fifth Sixth Third Fifth First Fourth
1,7207748.46
Sixth
Sixth
1,760,548.35
Sixth
Sixth
1.
Alicia
2.
Angadanan
3.
Aurora
4. 5.
Benito Soliven Burgos
6.
Cabagan
7.
Cabatuan
8. 9. 10.
3,800,450.71
2,844,726.20 2,490,796.35 6,922,771.24 4,072,803.75 16,111,715.18 3,970 ,893.30 3,331,612.61 1,367,757.80 8,191,431.42 2,554,199.21 16,743.070.47 5,416,983.25
TO
12.
Cauayan Cordon Delfin Albano Divilacan Echague
13.
Gamu
14.
Ilagan
15. 16. 17.
Jones Luna Maconacon
18.
Mallig
3,437,998.04
Fifth
Fifth
19. 20. 21-
Naguilian Palanan Quezon Quirino
2,968,702.40 4,435,599.09 3,058,949.57
Fifth Fifth Fifth
Fifth Fourth Fifth
2,481,816.86
Fifth
Fifth
23.
Ramon
Fifth
24.
Reina Mercedez
4,463,115.13 2,140,182.49
Fourth Fifth
25. 26. 27.
Roxas San Agustin San Guillermo
28. 29. 30.
San Isidro San Manuel San Mariano San Mateo
11.
22.
31.
32. 33. 34. 35.
6,485,106.00 3,005,828.22
Fourth Fifth
Fifth
2,949,727.90
Sixth Si::th Fifth
9,316,293.60
Third
Third
San Pablo
6,737,261.69 4,138,414.52
Fourth Fifth
Fourth Fourth
Santa Maria Santo Tomas Tumauini
2,485,265.86 2,185,868.35 5,934,596.05
Fifth Sixth Fourth
Fifth Fifth Fourth
be the
basis for
The foregoing
2,039,162.66
Sixth Fourth Fifth
1,9787892.74
classifications shall
fixing the maximum tax ceilings imposable,
Sixth
Fifth
determining the
administrative and statutory aids, financial grants, and other forms of assistance, scales, salary rates of allowances, per diems and other emoluments of the local and officials employees, implementation of personnel policies on promotions, transfers, details or secondments, and formulation execution of local government budget
- 3policies, determination of financial capability to undertake developmental programs and priority projects and the maximum amounts expendable for salaries and wages in accordance with existing laws and regulations. In this connection, attention is invited to Section 6 of 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 shall accordingly revise and adjust their existing Compensation and Position Classifications 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." Moreover, Section 10 of Department Order No. 35-95 provides that any salary increase arising from the reclassification of the abovecited municipalities shall not be effective earlier than July 1, 1995. By authority of the Secretary:
LORINDB. CARLOS Executiv Director Bureau of Local Government Finance