Summary: This ordinance establishes a new “Donation” account for the Water Services Division (WSD) of Naga City. It also reverts a total of Two Million Pesos (P2,000,000.00) from existing capital outlay appropriations. Specifically, One Million Pesos (P1,000,000.00) from “Repair and Maintenance-Infrastructure Assets-Water Supply Assets” and another One Million Pesos (P1,000,000.00) from “Infrastructure Assets-Water Supply Assets” are transferred to the MOOE (Maintenance and Other Operating Expenses) “Donation” account of the WSD. The ordinance was sponsored by Hon. Salvador M. del Castillo.