RESOLUTION APPROVING THE ANNUAL BUDGET OF BARANGAY LERMA, CITY OF NAGA FOR THE CALENDAR YEAR FROM JANUARY 1 TO DECEMBER 31, 2023 AS EMBODIED UNDER BARANGAY APPROPRIATION ORDINANCE NO. 2022-004, INVOLVING THE AMOUNT OF THREE MILLION NINE HUNDRED ONE THOUSAND SEVEN HUNDRED SEVENTY-SIX PESOS (P3,901,776.00) IN CONFORMITY WITH EXISTING BUDGETARY RULES AND REGULATIONS AND IN ACCORDANCE WITH THE PROVISIONS OF THE LOCAL GOVERNMENT CODE OF 1991