S

REPUBLIC OP THE PHILIPPINES

DEPARTMENT OF FINANCE MANILA

DEPARTMENT ORDER NO.

"O 0

December 11, 1987 SUBJECT:

.

TO

RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF ALBAY, EFFECTIVE JULY 1, 1987, IN ACCORDANCE WITH THE PROVISIONS OF EXECUTIVE ORDER NO. 249 DATED JULY 25, 1987, OF THE PRESIDENT. The Regional Director for Local Government Finance, Region V; the Provincial Governor; the Sangguniang Panlalawigan; the Provincial Treasurer and the Provincial Auditor of Albay; 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 Albay 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 Commission on Audit under its letter dated November 20, 1987:

AVERAGE INCOME MUNICIPALITIES 1. 2. 3. 4.

Bacacay Camalig Daraga Guinobatan

5. Jovellar

6, Libon 7. Ligao

8. Malilipot 9. Malinao 10. Manito

11. Oas 12. Pio Duran 13. Polangui 14. Rapu-Rapu

15. Santo Domingo 16. Tabaco 17. Tivri

$1,088,652.31

1,531,653.59 3044t945-34,' 1,924,235.52

552,608.37

1,458,055.86 1,918,065.09 722,681.78

825,720.17 656,673.00 1,589,339.78 952,206.24 2,120,146.53-

686,911.25 852,560.47 3,735,317.961 1,561,899.71

CLASS From

To

Third

Fifth

Third First-C

Fifth Fourth

Third Fifth - Third

Fifth Sixth Fifth

-Third

Fifth

Fifth

Sixth

n Fourth Fifth

Sixth Sixth

Third Fourth Second < Fourth

Fifth Sixth Fifth Sixth

'c Fourth

Sixth

First-C -Third

Fourth 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 local officials and employees,

_ 2_ 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:

LOAINDA\14. CARLOS Exebutiv Director Bureau of Local Government Finance

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