REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE MANILA

DEPARTMENT ORDER NO. S3 ti December 4, 1987 SUBJECT:

RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF LA UNION, EFFECTIVE JULY 1, 1987, 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 I. the Provincial Governor; the Sangguniang Panlalawigan; the Provincial Treasurer and the Provincial Auditor of La Union; the Municipal Mayors; the Sanggzniang 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 La Union 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 24, 1987: AVENCOME

MUNICIPALITIES 1. Agoo 2. Aringay

3. Bacnotan 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14.

Bagulin Balaoan Bangar Bauang Burgos Caba Luna Naguilian Pugo Rosario San Fernando

15. San Gabriel

16. 17. 18. 19.

San Juan Sto. Tomas Santol Sudipen

20. Tubao

CLASS From

J2,959,751.03 ' 1,345,621.59 1,512,561.58

379,436.98 1,947,175.04 1,226,859.83

2,168,685.43416,575.86 593,634.43

1;475,842.61

1,731,178.24 470,438.32

1,561,248.50 8' 641,263.08 861,140.27 762,810.34

484,616.75

591,114.51 674,565.98

Second - Third Third Fifth Third Third Second Fifth Fifth Third - Third Fifth Third First-A

Fifth v Fourth Fourth Fifth - Fifth - Fifth

To Fifth Fifth Fifth Sixth Fifth Fifth Fifth Sixth Sixth Fifth Fifth Sixth Fifth Third

Sixth Sixth Sixth Sixth Sixth Sixth

it

2 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, 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:

LORINDA

CARLOS

ExecutiveT' irector Bureau of Local Government Finance oaj/