FURNISHING THE MLGU OF HUNGDUAN A COPY OF THE MEMORANDUM FROM THE COMMISSION ON AUDIT (COA) AS BASIS REFERENCE IN THE IMPLEMENTATION OF MUNICIPAL ORDINANCE NO. 64, SERIES OF 2017, ENTITLED, "AN ORDINANCE ESTABLISHING THE FINANCIAL ASSISTANCE DURING CRISIS AND EMERGENCY (FACE) PROGRAM FOR EMPLOYEES AND OFFICIALS IN THE MUNICIPAL GOVERNMENT UNIT OF HUNGDUAN