DECLARING AS VALID AND OPERATIVE THE APPROPRIATION ORDINANCE NO. 26, SERIES OF 2021 OF THE MUNICIPALITY OF HINGYON, IFUGAO, ENTITLED, "AN ORDINANCE AUTHORIZING SUPPLEMENTAL BUDGET NO. 02, SERIES OF 2021 IN THE AMOUNT OF ONE MILLION TWO HUNDRED TWENTY FIVE THOUSAND PESOS (PHP1,225,000.00) REPRESENTING THE SAVINGS FROM SELECTED ITEMS OF EXPENDITURES UNDER THE MAINTENANCE AND OTHER OPERATING EXPENSE FOR FISCAL YEAR 2021 FOR THE PAYMENT OF THE "COLLECTIVE NEGOTIATION AGREEMENT (CNA) INCENTIVE OR "OTHER PERSONNEL BENEFITS (5-01-04-990) OF QUALIFIED OFFICIALS AND EMPLOYEES FOR YEAR 2021"