Republic of the Philippines DEPARTMENT OF FINANCE Manila
65-91 DEPARTME2 T ORDER NO. September 3, 1991
SUBJECT:
TO
:
RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF KALINGA APAYAO EFFECTIVE JULY 1, 1991, IN ACCORDANCE WITH THE PROVISIONS OF EXECUTIVE ORDER NO. 249, DATED JULY 25, 1987 OF THE PRESIDENT. The Regional Director for Local Government Finance, Cordillera Administrative Region; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer and the Provincial Auditor1of Kalinga Apayao; 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 Kalinga Apayao 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 Commissionn on Audit under its letter dated August 14, 1991:
MUNICIPALITIES 1, Balbalan 2. Calanasan
3. Conner 4. Flora 5. Kabugao 6. Luna 7. Pasil 8. Pinukpuk 9. Pudtol 10. Rizal Liwan 11. Santa Mar+cela 12. Tabuk 13. Tanudan 14. Tinglayan
AVERAGE INCOME (1987-1 0
P1,332,991.24 .1,838,464.03
1,769,216.76 1,305,092.77
CLASS TO FROM . Sixth Sixth Sixth Sixth
1,923,059.38
sixth
1,701,420.66
Sixth
Fifth Fifth Fifth Fifth Fifth Fifth
677,185.67
Sixth
Sixth
1,818,843.70 910,175.27 955,680.29 686,087.73 4,006,261.24
Sixth Sixth Sixth Sixth Fifth Sixth
Fifth Sixth Sixth Sixth Fourth sixth
Sixth
Sixth
893,706.07 921,362.68
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 diem's and other emoluments of the officials and employees, implementation of personnel policies and 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 maxima; 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:
C.Nt. CARLOS Executivb Director Bureau of Local Government Finance