DECLARING AS VALID AND OPERATIVE THE MUNICIPAL APPROPRIATION ACT NO. 05, SERIES OF 2025 OF THE MUNICIPAL LOCAL GOVERNMENT UNIT OF KIANGAN, IFUGAO, ENTITLED, “AN ORDINANCE AUTHORIZING THE ANNUAL BUDGET OF THE MUNICIPALITY OF KIANGAN, PROVINCE OF IFUGAO IN THE TOTAL AMOUNT OF ONE HUNDRED NINETY EIGHT MILLION EIGHT HUNDRED TWO THOUSAND NINE HUNDRED PESOS (PHP198,802,900.00) COVERING VARIOUS EXPENDITURES FOR THE OPERATION OF THIS MUNICIPALITY FOR FISCAL YEAR 2026 AND APPROPRIATING THE NECESSARY FUNDS FOR THE PURPOSE,” EXCEPT SOME APPROPRIATIONS, FOR BEING ULTRA VIRES