IFepublic of the Philippines DEPARTMENT OF FINANCE Manila DEPARTMENT ORDER NO. 61-91 August 28, 1991 SUBJECTS
RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF MISAMIS ORIENTAL, 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 X; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer, and the Provincial Auditor, all of Nisamis Oriental; the Municipal Mayors, the Sangguniang Bayan, the Municipal Treasurers; and Others Concerned,
s
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 of Misamis Oriental are hereby reclassified, effective as of 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 July 29, 1991, as follows:
MUNICIPALITIES
1, Alubijid 2. Balingasag 3. Balingoan 4. Binuangan
5. Claveria 6. El Salvador 7. Gitagum
8. Initao 9. Jasaan
AVERAGE INCOME (1987-1990)
CLASS FRC@+I
TO
P1,665,125.29
sixth
Fifth
2,841,442.88 932,516.75
Fifth Sixth Sixth
Fifth sixth sixth
Fifth Fifth Sixth
Fifth Fifth Sixth Fifth Fifth Sixth Fifth
538,804.85 2,736,058.71 1,969,773.69 825,881.92
1,769084.77 2,761,083.72
Sixth
11. Lagonglong
726,717.83 1,119,138.58
Fifth sixth Sixth
12. Laguindingan
1,130,167.71'
Sixth
Fifth
13, Libertad
709,205,67 1,545,138,42
sixth Sixth
Sixth Fifth
10, Iinogitan
14. Lugait 15. Magsaysay
16, Nanticao 17. Medina 18. Naawan 19. Opol
20, Salay 21. Sugbongoogon 22 Tagoloan 23. Talisayan 24. Villanueva
1,467,349.81
Sixth
Fifth
1,969,122.86 1,984,436.26 1,174,343.06 1,434,061,01 1,470,836.02 687,485.91 3,034,083.38 1,649,930,24 1,990,502.96
Fifth Fifth Sixth Sixth sixth Sixth Fifth Sixth Fifth
Fifth Fifth Fifth Fifth Fifth sixth Fourth Fifth Fifth
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 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:
LORIND&JM. CARLCS Executive Director Bureau of Local Government Finance