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Republic of the Philippines DEPARTMENT OF FINANCE Manila
DEPARTMENT ORDER NO. 44-91 August 21, 1991 SUBJECT:
RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF SOUTH COTABATO EFFECTIVE JULY 1, 1991 IN ACCORDANCE WITH THE PROVISIONS OF EXECUTIVE ODDER NO. 249, DATED JULY 25, 1987 OF THE PRESIDENT.
TO
The Regional Director for Local Government Finance, Region XI; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer and the Provincial Auditor of South Cotabato; 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 South Cotabato 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
by the Commission on Audit under its letter dated July 29, 1991: NO NICIPALITIES
AVERAGE INCOME (1 88 -10
CLASS TO FROM
P2,566,902.88
Fifth
Fifth
3.2o6 t 364.76
Fifth
Fourth
3. Glen
3,877,303.65
4. Kiamba
3,538,363.89 8,576,989.26 2,772,589.61
Fifth Fifth
Fourth Fourth
Fourth Fifth Fifth Fifth Fifth Fifth
Third Fifth Fifth Fifth Fourth Fifth
Fourth Sixth Fifth Sixth Sixth
Third Fifth Third Fifth Fifth
Fifth Fourth Fifth
1. Alabel 2. Bangs,
5. Koronadal 6. Maasim 7. Maitum 8. Nalapatan
2,409,183.42 2,324,341.11
9. Malungon
3,374,893.82
10. Norala 11. Polomololc 12. Sto. Nifio
7,452,617.05 1,705,419.08
2,583,281.05
13. Surallah 14. Tampakan 15. Tantangan 16. T'boli
5,257,094.58 1,814,868.88 1,459,706.07
17. Tupi
3,323,356.73
Fifth Fifth
18. Lake Cebu
1,973,020.86
Sixth
2,155,034.09
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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 and 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:
M. CARLOS LOPJA Exeeuti Director Bureau of Local Government Finance