t) Republic of the Philipppines DEPARTMENT OF FINANCE Manila

DEPARTMENT ORDER NO. August 17, 1995

SUBJECT

OF RECLASSIFICATION AMENDING THE PROVINCE OF NEGROS MUNICIPALITIES IN THE OCCIDENTAL UNDER DEPARTMENT ORDER NO. 65-93 DATED SEPTEMBER 29, 1993 IN ACCORDANCE WITH DEPARTMENT ORDER NO. 35-95 DATED MAY 25, 35-93 DEPARTMENT ORDER NO. 1995, AMENDING DATED JUNE 16, 1993 OF THIS DEPARTMENT

TO

The Regional Director for Local Government Finance, Region VI; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer and the Provincial Auditor of Negros Occidental; 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 in the province of Negros Occidental, were reclassified under Department Order No. 65-93, dated September 29, 1993 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 that actually realized during the last three (3) calendar years 1990 to 1992. Therefore, in accordance with the provisions of Section 1 of Department Order No. 35-95, the reclassification of pursuant to Occidental municipalities of Negros the 65-93 is hereby amended, reclassifying Department Order No. anew said municipalities effective July 1, 1993, as follows:

U

AVERAGE INCOME MUNICIPALITIES

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26.

Binalbagan Calatrava Candoni Cauayan E.B. Magalona Escalante Himamaylan Hinigaran Hinoba-an Ilog Isabela

Kabankalan La Castellana Manapla Moises Padilla Murcia Pontevedra Pulupandan Sagay San Enrique Sipalay Talisay Toboso Valladolid Victorias S. Benedicto

The foregoing

CLASS

(1990 - 1992)

FROM

P 6,765,479.96

Fourth

Fourth

7,336,733.56

Fourth

Third

2,517,041.44 10,442,842.29 6,333,730.75 8,545,434.96 8,644,639.74 7,051,474.84 5,914,418.08 5,378,701.00 5,497,658.39 14,877,930.63 6,587,483.29 6,197,834.75 4,158,879.32 6,491,591.92

Fifth Third Fourth Third Third Fourth Fourth Fourth Fourth Second Fourth Fourth Fourth Fourth

Fifth Second Fourth Third Third Third Fourth Fourth Fourth Second Fourth Fourth Fourth Fourth

5,307,708.82

Fourth

Fourth

5,441,741.06 15,995.534.51 2,332,713.48 11,612,489.88 10,239,219.41 5,476,914.26 3,393,288.36 11,489,958.11 2,785,228.32

Fourth Second Fifth Second Third Fourth Fifth Second Fifth

Fourth First Fifth Second Second Fourth Fifth Second Fifth

be the

basis for

classifications shall

TO

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.

-3-

In this connection, attention is invited to Section 6 of Department Order No. 35-95, which provides that "provinces, cities and whose municipalities 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 salary that any increase arising the from reclassification of the abovecited municipalities shall not be effective earlier than July 1, 1995. By authority of the Secretary:

LORINDA\M. CARLOS Executiv Director Bureau of Local Government Finance

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