“WHEREAS, records of the Municipal Treasurer’s Office shows that at the close of the Calendar Year ending December 29, 1983, there is an unappropriated balance in the amount of P5,090.65 and reversion of appropriation in the amount of P122,167.69;

                “WHEREAS, it also appears that there is an underestimated and overestimated revenues in the amount of P21,142.06 and P57,325.06, respectively, and on overdraft in the amount of P10,685.58;

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