RESOLUTION 77 SERIES OF 2026 – RESOLUTION APPROVING APPROPRIATION ORDINANCE NO. 2025-002 OF THE CITY OF SIPALAY, NEGROS OCCIDENTAL COVERING THE FY 2025 GENERAL FUND SUPPLEMENTAL BUDGET NO. 2 OF THE SAID CITY IN THE AMOUNT OF THIRTY-ONE MILLION PESOS (P31,000,000.00)