DECLARING AS VALID AND OPERATIVE THE MUNICIPAL ORDINANCE NO. 2023-172 OF THE MUNICIPALITY OF ALFONSO LISTA, IFUGAO, ENTITLED, “AN ORDINANCE AUTHORIZING THE MUNICIPAL MAYOR AND/OR THE PRESIDING OFFICER OF THE SANGGUNIANG BAYAN TO USE SAVINGS FOR AUGMENTATION IN ACCORDANCE WITH THE LOCAL GOVERNMENT CODE OF 1991,” SUBJECT TO THE CONDITION THAT AUGMENTATION OF FUNDS SHALL BE THROUGH THE ENACTMENT OF AN ORDINANCE SPECIFYING THEREIN THE INVOLVED AMOUNTS AND EXPENDITURES