fr REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE
BUREAU OF LOCAL GOVERNMENT FINANCE MANILA
DEPARTMENT ORDER NO. 97-88 August 31, 1988, SUBJECT:
RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF NORTHERN SAMAR, EFFECTIVE JULY 1, 1987 IN ACCORDANCE WITH THE PROVISIONS OF EXECUTIVE ORDER NO. 249 DATED JULY 25, 1987, OF THE PRESIDENT.
TO
The Regional Director, Bureau of Local Government Finance, Region VIII, the Provincial Governor, the Sangguniang Panlalawigan; the Provincial Treasurer and the Provincial Auditor of Northern Samar; the Municipal Mayors; the Sangguniaag Bayans, the Municipal Treasurers and Others Concerned.
Pursuant to Section 2 of Executive Order No. 249, as implemented under Department Order No. 115-87, dated October 22, 1987, of this Department, the following municipalities in the province of Northern Samar are hereby reclassified effective July 1, 1987, on the basis of their average annual income actually realized during the last four (4) consecutive calendar years (1983-1986), as certified by the Commission on Audit under its letter dated May 10, 1988:
MUNICIPALITIES 1. Biri 2. Catubig 3. Catarman 4. Gamey 5. Lapinig 6. Lovezares 7. Palapag 8. Rosario 9. Sqn Vicente 10. Silvico Lobes 11. Victoria
12. Lope de Vega
AVERAGE INCOME (1983 - 1986) !
CLASS FROM
TO
279,669.84
Sixth
629,466.57
- Fifth
Sixth
Sixth
1,856,275.88
p- Third
Fifth
567,745.19
-Fifth
Sixth
304,485.49 694,688.68 744,424.68 275,071.89
Sixth ' Fifth -Fifth Sixth
Sixth Sixth Sixth Sixth
294,502.92
Sixth
Sixth
310,088.45 300,581.08 312,157.75
Sixth Sixth Sixth
Sixth Sixth Sixth
The foregoing classification shall be the basis for determining or fixing maximum tax ceilings, 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, and
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the maximum amounts expendable for salaries and wages in accordance with existing law and regulations. Said classification may, likewise, serve as basis for the implementation of budgetary and personnel policies and in ascertaining financial capacity of a local government to undertake developmental programs and priority projects. However, no official or employee shall suffer any diminution of the basic salary and rates of allowances and other emoluments that he or she is actually receiving as of July 1, 1987, the date of effectivity of this Department Order pursuant to Executive Order No. 249. By authority of the Secretary:
LoR1NDAM CARLOS Executiv Director