REMANDING TO THE MUNICIPALITY OF ALFONSO LISTA, IFUGAO THEIR APPROPRIATION ORDINANCE NO. 01, SERIES OF 2018, INVOLVING AN AMOUNT OF FOUR MILLION SEVENTY-FOUR THOUSAND ONE HUNDRED EIGHT PESOS AND FORTY-EIGHT CENTAVOS (PHP4,074,108.48) FOR REVISION IN ORDER TO COMPLY WITH BUDGETARY RULES AND REGULATIONS. PARTICULARLY ON CREATION AND UPGRADING OF EXISTING POSITIONS