RESOLUTION 148 SERIES OF 2024 – RESOLUTION APPROVING APPROPRIATION ORDINANCE NO. 2023-003 OF THE CITY OF SIPALAY, NEGROS OCCIDENTAL APPROVING THE 2023 GENERAL FUND SUPPLEMENTAL BUDGET NO. 3 OF THE SAID CITY IN THE AMOUNT OF NINETY-SEVEN MILLION TWO HUNDRED FIFTY-SEVEN THOUSAND THIRTY-TWO PESOS AND FOUR CENTAVOS (P97,257,032.04)