Republic of the Philippines DEPARTMENT OF FINANCE Manila

DEPARTMENT ORDER NO. 78-91 September 18, 1991 SUBJECT:

RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF LA UNION, EFFECTIVE JULY A. 1991, IN ACCORDANCE WITH THE PROVISIONS OF EXECUTIVE ORDER NO. 249, DATFJ) JULY 25, 1987 OF THE PRESIDENT.

TO

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 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 La Union are hereby reclassified, effective July 1, 1991, on the basis of their respective average annual income actually realized during the last four (4) consecutive calendar years (19871990), as'certified by the Commission on Audit under its letter dated August 14, 19911

MUNICIPALITIES

AVERAGE INCOME 187-1990

CLASS FROM TO

P4,716,179.42 2,008,894.41

Fifth Fifth

Fourth Fifth

1. 2.

Agoo Aringay

3,

Bacnotan

2,7599537.74

Fifth

Fifth

4.

Bagolin

701,660.24

5.

Balaoan

Sixth Fifth

6.

Bangar

Fifth

Fifth

7.

Bauang

2,700,365.60 2,340,533.97 3,239,536.73

Sixth Fifth Fifth Sixth Sixth Fifth Fifth Sixth Fifth Third

Fourth Sixth Fifth Fifth Fifth Fifth Third Second

8. 9. 10. 11. 12. 13. 14.

Burgos Cabs Irma Naguilian Pugo Rosario San Fernando

15.

San Gabriel

1,178,855.40

Sixth

Fifth

San Juan Santo Tomas Santol Sudipen Tubao

1,542,693.71

Sixth

1,308,081.56 800,026.94 958,981.57 993,015.44

Sixth Sixth Sixth Sixth

Fifth Fifth Sixth Sixth Sixth

16. 17. 18. 19. 20.

710,745.78

1;339,110.86 2,472,118.36 2,808,711.77 1,103,811.24 5,125,912.04 13,099,580.88

The foregoing classifications'shall be the basis for fixing the maximum tax ceilings imposablo, determining the administrative and statutory aids, financial grants and other forms of assistance, salary scales, rates of allowances, per diems and other cmalments of the 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:

ELINA ^. MA INO putt' Direc or Officer-In-Charge Bureau fo Local Government Finance

DEPARTMENT ORDER NO. 78 .pdf

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