Republic of the Philippines DEPARTMENT OF FINANCE Manila DEPART ENT ORDER NO. 101-91 September118,1991
SUBJECT:
RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF WESTERN SAMAR EFFECTIVE JULY 1, 19919 IN ACCORDANCE WITH THE PROVISIONS OF EXECUTIVE ORDER NO. 249, DATED JULY 25, 1987 OF THE PRESIDENT.
TO
The Regional Director for Local Government Finance, Region VIII; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer and the Provincial Auditor of Western Samar; the Municipal Mayors, the Sangganiang Bayan, the Municipal Treasurers and Others Concerned.
:
Pursuant to Section 2 of Executive Order No. 249, dated July 25, 1987 of the President, as implemented raider Department Order No. 115-87,;dated October 22, 1987 of this Department, the following municipalities in the province of Western Samar are hereby reclassified, effective as of July 1, 1991, on the basis of their respective average annual income actually realized during the last four (4) consecutive calendar years (1987-1990), as certified by the Commission on Audit under its letter dated August 2, 1991: CLASS
AVERAGE INCOME . o
..:_
MUNICIPALITIES
11 8
1. Almagro 2. Basey 3. Calbiga
P 552,899.56 2,495,750.64
1
1,142,172.44
4. Catbalogan
4,388,091,17
5. Daram
1,452,841.89
6. Genders 7. Hinabangan
1,766,947.94
8. Jiabong
9. Marabut 10. Matuguinao 11. Motiong 12. Pagsangban 13. Pinabacdao
14. San Jorge 15. San Jose de Buan
16. San Sebastian 17. Sta. Margarita 18. Sta. Rita 19. Sto. Nido 20. Tagapul-en
FRCK
sixth Fifth Sixth Fifth Sixth
,
TO
Sixth Fifth Fifth Fourth Fifth
Sixth
Fifth
1,728,785.48
Fifth
Fifth
725,735.98
sixth
Sixth
905,200.13 861,672.25 803,799.47 453,380.54
Sixth Sixth Sixth Sixth
Sixth Sixth sixth Sixth
694,172.20
sixth
Sixth
854,121.50 873,857.26 423,432.19
Sixth Sixth Sixth Sixth Sixth
sixth sixth sixth Fifth Fifth
sixth
Sixth
sixth
sixth
1,087,319.46 1,322,259.36
653,937.40
483,812.65
a
2
21. Talalora 22. Tarangnan 23. Villareal 24. Paranaa (Wright) 25. Zumarraga
P 448,334.90
894,367,02 1,222,396,78 1,685,106,79 742,288.14
Sixth Sixth Sixth Sixth sixth
sixth sixth Fifth Fifth sixth
The foregoing classifications shall be the basis for fixing the mnrtmum tax ceilings imposable, determining the administrative and statutory aids1 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 mazimum 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 Secretarys
M." MAPSINO putt' Dir or
Titer-in-Charge Bureau of Local Government Finance