DECLARING AS VALID AND OPERATIVE THE APPROPRIATION ORDINANCE NO. 25, SERIES OF 2021 OF THE MUNICIPALITY OF HINGYON, IFUGAO, ENTITLED, "AUTHORIZING THE ANNUAL BUDGET OF THE MUNICIPALITY OF HINGYON, IFUGAO FOR FISCAL YEAR 2022, IN THE TOTAL AMOUNT OF NINETY SEVEN MILLION FIVE HUNDRED FIFTY SEVEN THOUSAND FIVE HUNDRED THIRTY SEVEN PESOS (PHP97,557,537.00) COVERING THE VARIOUS EXPENDITURE FOR THE OPERATION OF THE MUNICIPAL GOVERNMENT FOR FISCAL YEAR 2022, AND APPROPRIATING THE NECESSARY FUNDS FOR THE PURPOSE," EXCEPT THE APPROPRIATION FOR PROGRAMS, PROJECTS, AND ACTIVITIES FUND" UNDER MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) OF THE DIFFERENT OFFICES OF THE MLGU OF HINGYON IN THE AGGREGATE AMOUNT OF PHP10,668,.57 AND THE EXCESS APPROPRIATION FOR PERSONAL SERVICES IN THE TOTAL AMOUNT OF PHP427,322.56 IN THE OFFICE OF THE MUNICIPAL MAYOR, FOR BEING ULTRA VIRES