V.
Republic of the Philippines
DEPARTMENT OF FINANCE Manila
DEPARTMENT ORDER NO. .49-91 September 4, 1991
SUBJECT:
RECLASSIFICATION Or MUNICIPALITIES IN THE PROVINCE OF BOHOL, EFFECTIVE JULY 1, 1991, 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 VII; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer and the Provincial Auditor of Bohol; 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 Bohol are hereby reclassified effective 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 August 2, 1991:
NNNICIPALITIES
CLASS
AVERAGE INCOME (18 -1 990
FROM
P 759,214.11 ,1,196,032.73 1,061,518.21 1,365,127.49
Sixth Sixth Sixth Sixth
1,004,939.35 1,314,975.03
Sixth Sixth
TO
7.
Batuan
8.
Bilar
929,697.10 1,112,175.75
Sixth Sixth
Sixth Fifth Fifth Fifth Fifth Fifth Sixth Fifth
9.
Buenavista
19154,766.65
Sixth
Fifth
Calape Candijay Carmen Catigbian Clarin Corella Cortes Dagohoy Danao Dauis Dimiao Duero Garcia-.Hernandez Guidulman
1,739,332.28 1,582,141.80 2,081,744.76 1,232,476.19 1,077,092.87 617,997.70 950,156.60
Sixth Sixth Fifth Sixth Sixth Sixth Sixth
Fifth Fifth Fifth Fifth Fifth Sixth Sixth
926,844.46 859,696.55
Sixth Sixth
Sixth Sixth
Sixth Sixth Sixth Sixth Sisth
Fifth Sixth Sixth Fifth Fifth
1. 2. 3. 4. 5. 6.
Alburquerque Alicia Anda Antequera Baclayon Balilihan
10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23.
1,037,839.55 929,131.26 946,845.02 1,552,085.92
1,641,169.27
-224. 25. 26. 27. 28. 29.
2,055,445:35
Inabanga Jagna Jetafe Lila Loay Lobos
2,163,967.76 1,141,828.78 804,609.56
971;104.36
30.
Loon
1,087,732.64 2,797,715.28
31. 32.
Mabini Maribojoe
1,352,971.75 1,194,684.35
33.
Paaglao
1,096;220.04
34. 35. 36.
37. 38. 39. 40. 41. 42.
Pilar Pitogo(Pres. Garcia) Sagbayan San Isidro San Miguel Sevilla Sierra-Bullones Sikatuna Talibon
Fifth Fifth Sixth - sixth sixth Sixth Fifth
Sixth
Fifth Fifth Fifth sixth Sixth Fifth Fifth Fifth Fifth Fifth sixth Fifth Fifth sixth Sixth sixth Sixth
1,363,124.59
Sixth sixth Sixth Sixth sixth sixth sixth Sixth sixth
637,927.70
Sixth
Sixth
2,421,700.84
Fifth
976,913.28 1;000,188.28
1,206,786.43 619,829.47 1,068,928.59
819,234.45
43. Trinidad
1,354,266,70
Sixth
2,562,426.39
Fifth
Fifth Fifth Fourth
45. Ubay
4,051,954.35
Fifth
Fourth
1,298,655.34 834,281.41
Sixth Sixth
Fifth sixth
44.
46.
47.
Tabigon
Palencia Bien Unido
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:
M CARLOS Executiv Director Bureau of Local Government Finance