Republic Act No. 368

Law Summary

SECTION 1: Salary Provisions for Provincial Officials

Explanation: This section establishes the annual salary structure for provincial governors, provincial treasurers, provincial auditors, district health officers, and provincial assessors based on the classification of provinces.
Key Definitions:
- First Class A Provinces: Highest category of provinces with the highest salary rates.
- First Class B, Regular First-Class, Second-Class, Third-Class, Fourth-Class, and Fifth-Class Provinces: Categories with decreasing salary structures.
Salary Breakdown:
- First Class A:
  - Provincial Governor: ₱8,400
  - Provincial Treasurer: ₱6,600
  - Provincial Auditor and District Health Officer: ₱5,700
  - Provincial Assessor: ₱4,800
- First Class B:
  - Provincial Governor: ₱7,800
  - Provincial Treasurer: ₱6,300
  - Provincial Auditor and District Health Officer: ₱5,400
  - Provincial Assessor: ₱4,500
- Regular First-Class:
  - Provincial Governor: ₱7,200
  - Provincial Treasurer: ₱6,000
  - Provincial Auditor and District Health Officer: ₱5,100
  - Provincial Assessor: ₱4,200
- Second-Class:
  - Provincial Governor: ₱6,600
  - Provincial Treasurer: ₱5,700
  - Provincial Auditor and District Health Officer: ₱4,800
  - Provincial Assessor: ₱3,600
- Third-Class:
  - Provincial Governor: ₱6,000
  - Provincial Treasurer: ₱5,100
  - Provincial Auditor and District Health Officer: ₱4,500
  - Provincial Assessor: ₱3,300
- Fourth-Class:
  - Provincial Governor: ₱5,400
  - Provincial Treasurer: ₱4,800
  - Provincial Auditor and District Health Officer: ₱3,960
  - Provincial Assessor: ₱3,120
- Fifth-Class:
  - Provincial Governor: ₱4,800
  - Provincial Treasurer: ₱4,200
  - Provincial Auditor and District Health Officer: ₱3,720
  - Provincial Assessor: ₱3,000
Important Requirements:
- If a province incurs an overdraft in its general fund, salaries may be reduced to the maximum rates of the next lower class of province upon Presidential recommendation.

SECTION 2: Salary Payment Structure

Explanation: This section outlines the payment sources for the salaries of provincial auditors and district health officers.
Key Requirements:
- Half of the salary of both provincial auditors and district health officers is sourced from national funds, while the other half is sourced from the province's general fund and health fund, respectively.
- Salary increases for these officials will not take effect until one-half of the new salary is included in the General Appropriation Act.

SECTION 3: Repeal of Inconsistent Laws

Explanation: This section repeals any existing acts and regulations that are inconsistent with the provisions of this Act.
Important Note: This provision ensures legal clarity and consistency in salary matters for provincial officials.

SECTION 4: Effectivity

Explanation: This section states the effective date of the Act.
Timeframe: The Act shall take effect on July 1, 1949.

Key Takeaways

Salary Structure: Establishes a tiered salary system for provincial officials based on province classification.
Payment Source: Defines the funding sources for specific officials' salaries.
Repeal Clause: Ensures that previous contradictory laws are nullified.
Effective Date: The Act becomes enforceable on July 1, 1949.

This summary encapsulates the key provisions and implications of Republic Act No. 368, emphasizing the salary classifications and payment structures for provincial officials in the Philippines.