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Republic of the Philippines DEPARTMENT OF FINANCE Manila
DEPARTMENT CEDER NO. 102-91 September 18^ 1991 SUBJECTS
RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF NORTHERN SAMAR EFFECTIVE JULY It 1991, IN ACCORDANCE WITH THE PROVISIONS OF F)CUTIVE CEDER NO. 249, DATED JULY 25, 1987 OF THE PRE SID ENT.
TO
The Regional Director for Local Government Finance, Region VIII; the Provincial Governor, the Sangguniang Panlalawigan, the Provincial Treasurer and the Provincial Auditor of Northern Samar; the Municipal Treasurers and Others Concerned.
t
Pursuant to Section 2 of Executive Order No. 249, dated July 25, 1987 of the President, 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 as of July 1, 1991, on the basis of their respective average annual income actually realized during the last four consecutive calendar years (1987-1990), as certified by the Commission
on Audit under its letter dated August 2, 19911 AVERAGE INCOME MUNICIPALITIES 1. Allen
CLASS FROM
TO
21,267,363.69 492,937.93
Sixth
sixth
Sixth
4. Capul
1,163,169.02 686,184.54
5. Catarman
4,148,839.36
6. Catubig
1,403,816.38 1,065,187.08 2,994,870.11 515,617.32 1,441,244.54 1,164,739.15 505,419.11 526,603.58 1,343,208,11
Sixth Sixth Fifth Sixth Sixth Fifth Sixth Sixth sixth Sixth Sixth Sixth
Fifth Sixth Fourth Fifth Fifth Fifth Sixth Fifth Fifth sixth Sixth Fifth
1,618,724,05
Sixth
Fifth
1,155,690.60
Sixth
Fifth
470,394.70
sixth
Sixth
640,582.36 1,248,825.10 808,673.50 936,289.83 434,552.60 760,710.00
Sixth Sixth sixth sixth Sixth sixth
sixth Fifth Sixth Sixth Sixth sixth
695,409.79
Sixth
Sixth
2. Biri
3. Bobon
7. Gamay 8. Laoang
9. Lapinig 10. Las Navas 11. Lavezares 12. Lope de Vega 13. Napanas 14. Mondragon 15, Palapag 16. Pambujan 17. Rosario
18. San Antonio 19. San Isidro 20. San Jose 21. San Roque
22. San Vicente 23. Silvino Lobos 24. Victoria
Fifth
I
2
The foregoing classifications shall be the basis for fixing the maximum tax ceilings imposable, determining the mimi++{ntratlve 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 mnrinmm amounts expendable for salaries and wages in accordance with existing law and regulations; provided, however, that no official or employee sha11 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:
414AAM.
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puty D ficer-in-Charge Bureau of Local Government Finance