V REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE MANILA

DEPARTMENT ORDER NO. ( 9-d D December 10, 1987

SUBJECT:

TO

.

RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF CAGAYAN, EFFECTIVE JULY 1, 1987, IN ACCORDANCE WITH THE PROVISIONS OF EXECUTIVE ORDER NO. 249, DATED JULY 25, 1987 OF THE PRESIDENT. The Regional Director for Local Government Finance, Region II9 the Provincial Governor; the Sangguniang Panlalawigan; the Provincial Treasurer and the Provincial Auditor of Cagayan; the Municipal Mayors; the Sangguniang Bayan; 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 Cagayan 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 November 24, 1987: MUNICIPALITIES ( 1. 2. 3. 4. 5.

Abulug Alcala Allacapan Amulung Aparri

6. Baggao

7. Ballesteros 8. Buguey 9. Calayan 10. Camalaniugan 11. Claveria 12. Enrile 13. Gattaran 14. Gonzaga 15. Iguig

16. Ial-lo' 17. Lasam 18. Pamplona

19. Penablanca 20, Rizal 21. Sanchez-Mira 22. Santa Ana

23. Santa Teresita 24. Solana

AVERAGE INCOME 1983-1986 ) X1,103,831.15 1,103,913.14

1,259,370.72

1,073,565.05

2,754,168.33 1,673,556.60 1,253,350.11 1,044,176.19 724,090.52 1,092,404.46 1,427,358.48 -

919,312.80 1,668,628,131,165,242.18 636,391.71 1,377,830.84 1,109,080.14 885,323.59

1,434,679.36 535,137.45 1,145,570.97 923,015.37 584,915.26 1,483,793.23 -

CLASS FROM

TO

- Fourth - Fourth - Fourth - Fourth Second Third Third Third -, Fifth - Fourth Third y Fourth Third - Fourth .Fifth Third - Fourth , Fifth

Fifth Fifth Fifth Fifth Fifth Fifth Fifth Fifth Sixth Fifth Fifth Sixth Fifth Fifth Sixth Fifth Fifth Sixth

Third

Fifth

- Fifth - Fourth f Fourth < Fourth Third.

Sixth Fifth Sixth Sixth Fifth

- 2 -

25, Tuao 26. Tuguegarao

11,573,827.42 6,371,077.72 -

ThirdFirst-B

Fifth Third

However, the following municipalities maintain., their present classifications considering the average annual income they actually realized during the last four (4) consecutive calendar years (19831986), likewise as certified by the said Commission: AVERAGE INCOME

MUNICIPALITIES

( 1. Piat 2. Santa Praxedes 3. Santo Nino

CLASS

1983-1986 ) 1,002,718.80 345,911.74 1,046,003.34

Fifth 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 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 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:

LORINDA CARLOS Executive Director B!:ureau.of Local Government Finance