Republic of the Philippines

MINISTRY OF FINANCE Office of the Minister Manila

MINISTRY ORDER NO. .5077 August 10, 1979 SUBJECT:

RECLASSIFICATION OF CITIES IN ACCORDANCE WITH THE PROVISIONS OF PRESIDENTIAL DECREE NO. 465.

T0

The Regional Directors for Local Government Finance, City Mayors, Sangguniang Panglunsod, City Treasurers, City Auditors and Others Concerned.

Pursuant to Section 2 of Presidential Decree No. 465, the following cities are hereby reclassified, effective July 1, 1978, on the basis of their average annual income actually realized during the last four consecutive fiscal years (1974-1977) as certified by the Commission on Audit under letter, dated July 23, 1979; as follows: CITIES

CLASS

AVERAGE INCOI

974-1977 Angeles V 9,352,163.86 22,470,895.69 Bacolod 4,019,076.91 Bago 3,028,001.45 Bais 9,869,302.80 Batangas 11,797,386.68 Cagayan de Oro 2,817,125.76 Calbayog `Cebu 36,792,144.05 2,081,352.51 Danao 35,829,336.35 Davao 2,122,616.28 Dipolog 3,266,396.99 Dumaguete 6,211,879.71 General Santos 2,311,925.24 Iriga 3,638,310.02 La Carlota 3,194,577.77 Laoag Lapu-Lapu 3,519,252.32 4,321,435.34 Legazpi 3,284,715.54 Lip a 3,460,504.39 Lucena 5,534,554.67 Naga 3,715,451.30 Ormoc 1,453,009.11 Oroquieta 21,542,773.13 • Pasay 3,075,444.86 Roxas

"Tsang Bansa, Isang Diwa"

From First

To First

First

First

Second Second First

First First First

First

First

Third First Fourth

Second First Second

First

First

Third Second First Third Second

Second First First Second First

Second

First

Second Second Second Second

First First First First

First

First

Second Fourth First Second

First Third First First

San Carlos, Neg. Ccc. San Carlos, Pangasinan San Jose San Pablo Surigao Tagaytay Tangub Toledo

1'

4,341,393.47

Second

First

1,855,607.00

Third Third Second Third

Second Second First Second

2,348,305.17

5,404,455.93

2,841,311.57

1,545,600.68

927,256.69 7,792,017.82

Fourth

Second

Fifth First

Fourth First

Furthermore, pursuant to Section 3 of the aforementioned Presidential Decree, the following First Class cities are hereby sub-classified as First Class A, B or C as indicated, likewise effective July 1,1978, on the basis of their average annual income actually realized during the last two (2) consecutive fiscal years (1976-1977): CITIES

AVERAGE INCOME

CLASS

(1976-1977)Angeles Bacolod Bago Bais Batangas Cagayan de Oro

Cebu Davao Dumaguete General Santos La Carlota Laoag Lapu-Lapu Legazpi Lip a Lucena Naga Ormoc Pasay Roxas San Carlos, Neg. 0cc. San Pablo Toledo

10,515,037.64 24,425,620.81

4,320,238.07 3,431,750.28 11,040,809.17

13,352,404.57 37,619,776.72 37,036,871.48

3,604,909.16 6,161,123.08 4,161,474.30

3,571,894.32 3,856,759.55 4,733,517.12 3,508,640.57 3,206,208.74 5,515,480.12

3,972,945.11 23,901,630.92

3,318,869.37

4,444,527.33 4,991,461.72

7,762,654.99

First-A First-A First-C First-C First-A First-A First'=A First-A First-C First-B First-C First-C First-C First-C First-C First-C First-B First-C First-A First-C

First-C First-C First-A

-3The foregoing classifications and sub-classifications 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 their respective annual budgets, as well as the maximum salary rates of local government officials and employees in accordance with existing law and regulations.

EDRO '_AfMAN ng Minister of Fi

ce

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