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Republic of the Philippin es

DEPARTMENT OF FINANCE Manila

DEPARTMENT ORDER NO. 52-91 August 27, 1991

SUBJECTS

RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF CAPIZ, EXECCTIVE 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 VI; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer and the Provincial Auditor of Capiz; the Municipal Mayors, the Sangguniang Bayan, the Municipal Treasurers and Others Concerned.

I

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 Capiz are hereby reclassified effective July 1, 1991, on the basis of their respective average annual income actuall 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:

MUNICIPALITIES 1. 2. 3.

Cuartero Dao Dumalag

4. 5.

Dumarao

6. 7. 8.

Ivisan Mambusao Panay Panitan

9.

Pilar

10. 11. 12.

Pres. Roxas Sapian Sigma

13.

Tapaz

AVERAGE INCOME 1 8 -1 0

P1,219,756.20

CLASS FROM

TO Fifth Fifth Fifth Fifth Fifth Fifth Fifth Fifth Fifth Fifth

1,624,485.16 1,809,593.30 2,721,992.92

Sixth Sixth Fifth Sixth Sixth Fifth Sixth Sixth Sixth Fifth

655,754.56

Sixth

Sixth

1,291,929.58 2,172,889.87

Sixth Sixth

Fifth Fifth

1,579,664.92 1,760,406.11 1,976,906.22 1,280,652.03

2,030,639.29 1,870,796.29

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

-2-

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:

LORINDAJM. CARLOS Executiv Director Bureau of Local Government Finance

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