Republic of the Philipppines DEPARTMENT OF FINANCE Manila
DEPARTMENT ORDER NO. August 16, 1995
82-95
SUBJECT
OF THE RECLASSIFICATION AMENDING MUNICIPALITIES IN THE PROVINCE OF BATANGAS 39-94 AND UNDER DEPARTMENT ORDERS NOS. 37-94 DATED MAY 25, 1994 AND AUGUST 23, ACCORDANCE WITH RESPECTIVELY, IN 1994, 35-95 DATED MAY 25, DEPARTMENT ORDER NO. AMENDING DEPARTMENT ORDER NO. 35-93 1995, DATED JUNE 16, 1993 OF THIS DEPARTMENT.
T0
The Regional Director for Local Government Finance, Region IV; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer and the Provincial Auditor of Batangas; 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 excluding the municipality of Alitagtag, in the province of Batangas, were reclassified under Department Order No. 39-94, dated May 25, 1994 of this Department. The municipality of Alitagtag was reclassified under Department Order No. 37-94 dated August 23, 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 Order No. 35-95, provinces, cities and municipalities shall be divided into six (6) main classes according to the average annual income they actually realized during the last three (3) ' that calendar years 1990 to 1992.
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Therefore, in accordance with the provisions of Section 35-95, the reclassification of 1 of Department Order No. the municipalities of Batangas pursuant to Department Order and 37-94 is hereby amended, reclassifying anew No. 39-94 said municipalities effective July 1, 1993, as follows:
CLASS
AVERAGE INCOME
MUNICIPALITIES 1.
Agoncillo
2. 3.
Alitagtag Balayan
4. 5.
Balete Bauan
6.
Calaca
7.
Calatagan
8. 9.
Cuenca Ibaan
10. 11. 12. 13. 14. 15. 16. 17.
Laurel Lemery Lian Lobo Mabini Malvar Mataas na Kahoy Nasugbu
18. 19.
(1990 - 1992)
FROM
TO
P 2,347,828.04 2,293,511.41 12,165,201.40 1,593,522.75
Fifth Sixth Second Sixth
Fifth Fifth Second Sixth
44,238,744.44 4,833,078.34 5,476,550.96 3,063,067.26 4,543,667.55
First Fourth Fourth Fifth Fifth
First Fourth Fourth Fifth Fourth
2,875,452.72
Fifth
Fifth
8,615,593.75 4,198,622.72
Third Fifth
Third Fourth
3,344,151.60 3,975,635.09 2,915,030.58
Fifth Fifth Fifth
Fifth Fifth Fifth
2,166,402.09 12,957,738.26
Sixth Second
Fifth Second
3,922,664.87 8,243,462.30 5,214,388.08
Fifth Third Fourth
Fifth Third Fourth
21.
Padre Garcia Rosario San Jose San Juan
7,073,729.42
Fourth
Third
22. 23. 24.
San Luis San Nicolas San Pascual
2,505,806.00 1,831,625.47
Fifth Sixth
Fifth Sixth
25. 26. 27. 28.
Sta. Teresita Sto. Tomas Taal Talisay
23,656,213.40 1,728,979.49 6,636,994.79 4,820,426.91 2,780,297.79
First Sixth Fourth Fourth Fifth
First Sixth Fourth Fourth Fifth
29.
Tanauan
13,560,304.53
Second
Second
30.
Taysan
Tingloy
32.
Tuy
Fourth Sixth Fifth
Fourth
31,
4,459,365.55 1,761,432.87 3,589,851.07
20.
Sixth Fifth
The foregoing classifications shall be the basis for fixing the maximum tax ceilings imposable; determining the administrative and statutory aids, financial grants, and
-3other 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. 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 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:
LORINDI M- CARLOS Executiv . Director
Bureau of Local Government Finance