REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE MANILA

DEPARTMENT ORDER NO. December 14, 1987

19

SUBJECT:

RECLASSIFICATION OF MUNICIPALITIES IN THE PROVINCE OF CAMARINES SUR, 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 for Local Government Finance, Region V; the Provincial Governor; the Sangguniang Panlalawigan; the Provincial Treasurer and the Provincial Auditor of Camarines Sur; 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 Camarines Sur 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 20, 1987: MUNICIPALITIES 1. Baao 2. Balatan 3. Bato 4. Bombon 5. Buhi 6. Bula 7. Cabusao 8. _Calabanga 9. Camaligan 10. Canaman 11. Caramoan 12. Del Gallego 13. Gainza 14. Garchitorena 15. Goa 16. Lagonoy 17. Libmanan 18. Lupi 19. Magarao 20. Milaor 21. Minalabac 22. Nabua

AVERAGE INCOME (197-19667-

Y1,173o869-77 625,352.53 929,457.36 363,950.51

1,681,050.181,169,090.45457,139.21

1,546,783.17493,186.02 602,475.56 1,043,256.98 816,804.45 272,229.66 661,630.31 1,665,407.141,278,656.38 2, 070 , 83.2.53 r 875,028.50 575,078.32 573,610.50 925,248.71 2,324,166.13-

CLASS From

To

- Fourth Fifth Fourth Fifth Third Third Fifth Third Fifth Fifth Fourth Fourth Fifth Fifth Third Third Second

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

x Fourth Fifth Fifth x Fourth Third

Sixth Sixth Sixth Sixth Fifth

2

23. 24. 25. 26. 27.

28.

29. 30. 31. 32.

Ocampo Pamplona Pasacao Pili Presentation Ragay Sangay San Fernando San Jose Sipocot

33. Siruma 34. Tigaon

35. Tinambac

734,881.79 670,685.94 999,511.06 2,435,920.61/ 40$,913.06

1,050,974.47602,976.27 652,355.69 770,067.14

1,737,794.4$ 587,409.21 1,042,955.501,327,099.24-

K Fourth -Fourth /-Fourth Second Fifth Third Fifth -Fourth ,,Fourth Third Fifth Third Third

Sixth Sixth Sixth Fifth Sixth Fifth Sixth Sixth Sixth Fifth Sixth Fifth 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 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:

L-. LORINDA . CARLOS Executive Director Bureau of Local Government Finance

oaj/

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