DECLARING AS VALID AND OPERATIVE THE APPROPRIATION ORDINANCE NO. 22, SERIES OF 2020 OF THE MUNICIPALITY OF HINGYON, IFUGAO, ENTITLED, "AUTHORIZING THE ANNUAL BUDGET OF THE MUNICIPALITY OF HINGYON, IFUGAO FOR FISCAL YEAR 2021, IN THE TOTAL AMOUNT OF SEVENTY ONE MILLION ONE HUNDRED FORTY EIGHT THOUSAND THREE HUNDRED THIRTY ONE PESOS (PHP71,148,331.00) COVERING THE VARIOUS EXPENDITURES FOR THE OPERATION OF THE MUNICIPAL GOVERNMENT FOR FISCAL YEAR 2021, AND APPROPRIATING THE NECESSARY FUNDS FOR THE PURPOSE", SUBJECT TO SOME DISALLOWANCES FOR BEING ULTRA VIRES