Republic of the Philippines . DEPARTMENT OF FINANCE Manila

DEPARTMENT ORDER NO. 55-91 August 28, 1991 SUBJECT:

RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF NDZOS OCCIDENTAL, 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 VI; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer and the Provincial Auditor of Negros Occidental; 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 Negros Occidental 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: AVERAGE INCOME

MUNICIPALITIES

1987-1990

P4,169,633.86

CLASS

FROM

TO

1.

Binalbagan

2. 3. 4.

Calatrava Candoni Cauayan

3.747,575.08 1,048,381.58 4,838,365.70

Fifth Fifth Sixth Fifth

Fourth Fourth Fifth Fourth

5.

Enrique B. Magalona

3,602,529.47

Fifth

Fourth

6. 7. 8.

Himamaylan Hinigaran Hinoba=an

4,150,158.30

Fifth Fifth Fifth Fifth Fourth Fifth Fifth Sixth Fourth Fourth Fifth Sixth Fourth

Fourth Fourth Fourth Fifth Third Fifth Fourth Fifth Third Third Fourth Fifth Third

9.

Ilog

3,268,387.11 3,040,033.68 2,490,331.59

10. 11. 12. 13. 14. 15 . 16. 17.

Kabankalan Noises Padilla Pulupandan Salvador Benedicto Sipalay Talisay Tobaso Valladolid

7,047,057.33 2,010,401.71

18.

Victoria

6,095,621.74

3,313,773.47 1,933,075.68

5,594,224.85 5,512,530.63

3190,974.67 1,519,388.67

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

-2-

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:

LORIN M. CARIOS Executiv Director Bureau of Local Government Finance

DEPARTMENT ORDER NO. 55 .pdf

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