AN ORDINANCE FURTHER STRENGTHENING TRANSPARENCY AND PEOPLE PARTICIPATION IN GOVERNANCE IN THE CITY OF NAGA BY ESTABLISHING THE PROCESSES OF THE ANNUAL BUDGET AND OTHER APPROPRIATION ORDINANCES OF THE CITY GOVERNMENT AND OF THE BARANGAYS WITHIN ITS TERRITORIAL JURISDICATION TO ENSURE THAT PUBLIC EXPENDITURE TRULY RESPONDS TO THE NEEDS AND ASPIRATIONS OF THE PEOPLE AND FOR OTHER PURPOSES