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REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE MANILA

DEPARTMENT ORDER NO.

38^94

May 25, 1994

THE MUNICIPALITIES IN SUBJECT: RECLASSIFICATION OF 1993, EFFECTIVE JULY 1, PROVINCE OF AURORA THE 2ND IN ACCORDANCE WITH THE PROVISIONS OF PARAGRAPH OF SECTION

CODE OF 1991 :

T0

(R.A.

8 OF THE LOCAL GOVERNMENT

7160).

The Regional Director for Local Government Finance, Region IV; the Provincial Governor, the Provincial the Sangguniang Panlalawigan, Treasurer and the Provincial Auditor of Aurora; the Municipal Mayors, the Bayan, the Municipal Treasurers Sangguniang and Others concerned.

Pursuant to Section 8 of the Local Government Code of 1991 (RA 7160), more particularly the 2nd paragraph thereof, as implemented under Article 6, Letter e, Rule II of the IRR of the Code and Department Order No. 35-93 dated June 16, 1993 of this Department, copy attached, the following municipalities in the Province of Aurora, are hereby reclassified effective July 1, 1993, on the basis of their respective average annual income actually realized during the last four (4) consecutive calendar years (1989-1992), as certified by the Commission on Audit:

MUNICIPALITIES

AVERAGE INCOME (1989-1992)

CLASS FROM

TO

1. 2. 3. 4. 5.

Baler Casiguran Dilasag Dinalungan Dipaculao

4,027,457.04 4,116,884.00 2,651,690.12 1,606,610.53 4,178,670.51

Fifth Fifth Fifth Sixth. Fifth

Fourth Fourth Fifth Sixth Fourth

6. 7.

Maria Aurora San Luis

4,773,705.95

Fifth

Fourth

3,696,348.70

Fifth

Fifth

-2-

In this connection, attention is invited to Section 6 of said Department Order which provides that "provinces, cities and municipalities whose income classification shall have been raised or reduced in view of the reclassification, shall accordingly revise and adjust their existing Compensation and Position Classifications System, subject to the maximum standards and guidelines prescribed by the Civil Service Commission; Provided that no official or employee in the local government shall suffer any diminution of the basic salary rate that he is actually receiving before the effectivity of the new reclassification of the LGUs."

By authority of the Secretary:

LORIND\M. CARLOS Executiv Director Bureau of Local Government Finance