0 Republic of the Philippines DEPARTMENT OF FINANCE Manila
DEPARTMENT ORDER NO. August 16, 1995
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SUBJECT
RECLASSIFICATION OF AMENDING THE MUNICIPALITIES IN THE PROVINCE OF LA UNION UNDER DEPARTMENT ORDER NO. 54-94 DATED MAY 31, 1994 IN ACCORDANCE WITH DEPARTMENT ORDER 25, 1995, AMENDING NO. 35-95 DATED MAY 35-93 DATED JUNE 16, DEPARTMENT ORDER NO. 1993 OF THIS DEPARTMENT.
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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 Sangguniang Bayan, the Municipal Treasurers; and Others Concerned
Pursuant to Section 8 of the Local Government Code of 1991 (RA 7160), more particularly the 2nd paragraph thereof, as implemented under Article 6, Letter (e), Rule II of the Implementing and Rules Regulations the of Code and Department Order No. 35-93 dated June 16, 1993 of this Department, the municipalities in the province of La Union, were reclassified under Department Order No. 54-94, dated May 31, 1994 of this Department. The reclassification of the abovestated municipalities took effect on July 1, 1993, the on basis of their respective average annual income actually realized during the last four (4) consecutive calendar years (1989-1992), as certified by the Commission on Audit. However, considering that the reclassification of the local government units under Department Order No. 35-93 resulted in the downgrading of many local government units (LGUs), particularly, more provinces and cities, hence, Department Order No. 35-95, copy attached, was issued on May 25, 1995 to rectify the situation. Under Section 1 of Department Order No. 35-95, provinces, cities and municipalities shall be divided into six (6) main classes according to the average annual income that they actually realized during the last three (3) calendar years 1990 to 1992.
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Therefore, in accordance with the provisions of Section 35-95, the reclassification of 1 of Department Order No. of La Union pursuant to Department the municipalities 54-94 is hereby amended, reclassifying anew said Order No. municipalities effective July 1, 1993, as follows:
AVERAGE INCOME (1990 - 1992)
MUNICIPALITIES 1.
2. 3. 4. 5. 6.
7. 8.
9. lo-
Agoo Aringay
Bacnotan Bagulin Balaoan Bangar Bauang Burgos
Caba
12. 13. 14. 1516. 17. 18. 19.
Luna Naguilian Pugo Rosario San Fernando San Gabriel San Juan Sto. Tomas Santol Sudipen
20.
Tubao
ll.
P
8,220,851.19 4,233,305.75
5,202,225.34 1,489,946.83 4,998,946.36 3,899,975.31
CLASS FROM
TO
Third Fifth Fourth Sixth
Third Fourth Fourth Sixth
Fourth
Fourth
Fifth
Fifth
7,040,076.84
Fourth
Third
1;478,046.84 2,337,623.63 3,941,355.46 6,070,055.65
Sixth Fifth Fifth
Sixth Fifth Fifth
Fourth
Fourth
1,663,942.07
Sixth
Sixth
Fourth First
Fourth First
Fifth Fifth Fifth Sixth Sixth Fifth
Fifth Fifth Fifth Sixth Sixth Fifth
4,895,927.13 26,176,736.87 2,427,055.02 3,087,876.67 3,009,453.54
1,609,727.06 1,910,633.37 2,492,017.70
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 and officials employees, implementation of personnel policies on promotions, transfers, details or secondments, formulation and execution local of 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 laws and regulations.
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In this connection. attention is invited to Section 6 provides 35-95, which that of Department Order No. cities and municipalities whose income "provinces, classification shall have been raised or reduced in view of reclassification shall accordingly revise and adjust the Compensation and Position Classifications their existing System, subject to the maximum standards and guidelines prescribed by the Civil Service Commission: Provided, That no official or employee in the local government shall suffer any diminution of the basic salary rate that he is actually receiving before the effectivity of the new reclassification of the LGUs." 35-95 Moreover, Section 10 of Department Order No. from the provides that any salary increase arising reclassification of the abovecited municipalities shall not be effective earlier than July 1, 1995. By authority of the Secretary:
LORINDqM. CARLOS Executi Director Bureau of Local Government Finance
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