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Republic of-the Philipppihes DEPARTMENT OF FINANCE Manila

DEPARTMENT ORDER NO. 71795 August 16, 1995

SUBJECT

AMENDING THE RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF SORSOGON UNDER DEPARTMENT ORDER NO. 96-93 DATED OCTOBER 7, 1993 IN ACCORDANCE WITH DEPARTMENT ORDER NO. 35-95 DATED MAY 25, 1995, AMENDING DEPARTMENT ORDER NO. 35-93 DATED JUNE 16, 1993 OF THIS DEPARTMENT

TO

The Regional Director for Local Government Finance, Region V; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer and the Provincial Auditor of Sorsogon; 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 Rules and Regulations of the Code and Department Order No. 35-93 dated June 16, 1993 of this Department, the municipalities the in province of Sorsogon, were reclassified under Department Order No96-93, dated October 7, 1993 of this Department. The reclassification the of 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 Department of 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.

0

0

C

Therefore, in accordance with the provisions of Section 35-95, the reclassification of 1 of Department Order No. pursuant to Department the municipalities of Sorsogon Order No. 96-93 is hereby amended, reclassifying anew said municipalities effective July 1, 1993, as follows:

AVERAGE INCOME

(1990 - 1992)

MUNICIPALITIES 1. 2.

Bacon Barcelona

3.

4. 5. 6. 7.

Donsol

8. 9. 10.

Gubat Irosin Juban

11. 12.

Magallanes Matnog

13. 14. 15. 16.

Pilar Prieto Diaz Sta. Magdalena Sorsogon

CLASS

FROM

TO

3,696,243.14 2,085,529.23

Fifth Sixth

Fifth Fifth

Bulan

8,336,616.72

Third

Third

Bulusan Casiguran Castilla

2,551,214.71

Fifth

Fifth

2,831,347.87

Fifth

Fifth

3,984,800.27 3,661,630.79

Fifth Fifth

Fifth Fifth

5,367,134.99 4,941,744.05 2,875,163.52 3,396,524.37 3,266,896.69

Fourth Fourth Fifth Fifth Fifth

Fourth Fourth Fifth Fifth Fifth

P

4,779,737.57

Fourth

Fourth

2,030,126.53

Sixth

Fifth

2,095,369.84

Sixth

Fifth

10,569,268.46

Third

Second

classifications shall be the The foregoing 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 employees; and implementation of personnel officials policies on promotions, transfers, details or secondments; of local government budget formulation and execution 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. In this connection, attention is invited to Section 6 Order No. 35-95, which provides that of Department whose income "provinces, municipalities cities and classification shall have been raised or reduced in view of reclassification shall accordingly revise and adjust the

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 that any salary increase arising from the reclassification of the abovecited municipalities shall not be effective earlier than July 1, 1995. By authority of the Secretary:

LORIND M. CIARLOS Executiv Director Bureau of Local Government Finance

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