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

T0

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:

5

0

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

DEPARTMENT ORDER NO. 42 .pdf

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