Republic of the Philippines MINISTRY OF FINANCE Office of the Minister Manila

MINISTRY ORDER NO. 14 -tZ September 8, 1982

SUBJECT:

RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF LEYTE, EFFECTIVE JUL'! It 1982, IN ACCORDANCE WITH THE PROVISIONS OF PRESIDENTIAL DECREE NO. 465.

TO:

The Regional Director for Local Government Finance, Region VIII, Provincial Governor, Municipal Mayors, the Local Sanggunians, Provincial and Municipal Treasurers, Provincial Auditor and Others Concerned.

Pursuant to Section 5 of Presidential Decree No. 465, the municipality of Villaba, Leyte, is hereby reclassified from Fifth Class to Fourth Class effective July 1, 1982, on the basis of the average annual income of 1412,951.31 actually realized during the: .last four (4) consecutive calendar years (1978-1981), as certified by the Commission on Audit under letter dated August 30, 1982. However, the following municipalities maintain their present classifications considering the annual income they actually realized during the last four (4) consecutive calendar years (1978-1981), likewise certified also by the Commission on Audit, as follows:

MUNICIPALITIES 1. Capoocan 2. Julita

AVERAGE INCOME (1978-1981) 280,020.40 186,506.45

CLASS FIFTH FIFTH

The foregoing classification of the said municipalities shall be the basis for determining the maximum amounts expendable for salaries and wages, representation allowances, administrative aids and other statutory contributions in the adoption of the annual budgets, as well as the maximum salary rates of the local government officials and employees in accordance with existing law and regulations. This accordingly supplements Ministry Order No. 39-82 dated May 26, 1982 of this Ministry. By authority of the Minister:

LORIND41M. CARLOS Dir3tor Office of Local Government Finance

"Isang Bansa, (sang Diwa"