0 . Republic of the Philipppines DEPARTMENT OF FINANCE Manila
6 Y " s DEPARTMENT ORDER NO. August 16, 1995
SUBJECT
OF RECLASSIFICATION THE AMENDING MUNICIPALITIES IN THE PROVINCE OF BULACAN AND 35-94 ORDERS NOS. UNDER DEPARTMENT 25, 1994 AND JANUARY 25, DATED MAY 6-94, WITH ACCORDANCE IN RESPECTIVELY, 1994, 35-95 DATED MAY 25, DEPARTMENT ORDER NO. 35-93 DEPARTMENT ORDER NO. AMENDING 1995, DATED JUNE 16, 1993 OF THIS DEPARTMENT
T0
Director for Local Government Regional The Finance, Region III; the Provincial Governor, the Provincial Sangguniang Panlalawigan, the Auditor of Provincial the Treasurer and the Mayors, Municipal Bulacan; the Bayan, the Municipal Treasurers; Sangguniang 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 Rules and Regulations of the Code and Department Order No. 35-93 dated June 16, 1993 of this Department, the municipalities in the province of Bulacan, except the municipalities of Hagonoy, Malolos ' and Meycauayan, were reclassified under Department Order No. 35-94, dated May 25, 1994 of this Department. The municipalities of Hagonoy, Malolos and Meycauayan were reclassified under D. 0. No. 6-94 dated January 25, 1994 of this Department. The reclassification of the abovestated municipalities took effect on July 1, 1993, on the 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), more particularly, 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 35-95, Order No. 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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-2Therefore, in accordance with the provisions of Section 1 of Department Order No. 35-95, the reclassification of the municipalities of Bulacan pursuant to Departments Orders Nos. 35-94 and 6-94 is hereby amended, reclassifying anew said municipalities effective July 1, 1993, as follows:
AVERAGE INCOME MUNICIPALITIES
(1990 - 1992)
P
CLASS FROM
TO
5,597,059.78 7,765,860.77 13,510,194.76 10,761,741.80 6,091,368.07 4,686,007.92
Fourth Fourth Second Third Fourth Fourth
Fourth Third Second Second
1.
Angat
2. 3. 4. 5.
Balagtas Baliwag Bocaue Bulacan
6.
Bustos
7.
Calumpit
6,853,698.66
Fourth
8.
Fourth
Dna. R. Trinidad
3,430,044.31
9.
Guiguinto
Fifth Fourth
Fifth Third
10. 11. 12. 13. 14. 15.
46'
Hagonoy Malolos Marilao Meycauayan Norzagaray Obando
16.
Pandi
17. 18. 19. 20.
Paombong Plaridel Pulilan San Ildefonso San J. del Monte
21. 22. 23. 24.
San Miguel San Rafael Sta. Maria
7,091,429.82 17,524,812.17
Fourth Fourth
First
First
17,631,267.31 10,518,808.25 24,728,132.39 8,453,321.11 6,174,017.09 4,499,887.17 9,491,325.53 8,268,453.60 5,460,343.03
First Third First Third Fourth Fifth Third Third Fourth
First Second First Third Fourth Fourth Third Third Fourth
7,869,572.80
Fourth
Third
14,175,729.69 11,751,921.17 6,250,392.94 14,456,793.78
Second Second Fourth Second
Second Second Fourth Second
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 secondments; 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 laws and regulations.
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In this connection, attention is invited to Section 6 of Department Order No. 35-95, which provides that "provinces, cities and municipalities whose income classification shall have been raised or reduced in view of the reclassification shall accordingly revise and adjust their existing Compensation and Position Classifications 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." Moreover, Section '10 of Department Order No. 35-95 provides any salary from the that increase arising reclassification of the abovecited municipalities shall not be effective earlier than July 1, 1995. By authority of the Secretary:
LORINDA^'H. CARLOS Executiv Director Bureau of Local Government Finance
