AN ORDINANCE AUTHORIZING THE CITY ACCOUNTANT TO CHARGE TO THE CURRENT APPROPRIATION FOR RETIREMENT GRATUITY EARMARKED FOR MRS. ERLINDA YACAPIN, ADMINISTRATIVE OFFICER II, CITY LEGAL OFFICE, THE AMOUNT OF FOUR HUNDRED THOUSAND PESOS (P400,000.00) TO COVER PAYMENT OF RETIREMENT GRATUITY IN FAVOR OF THE LATE GUILLERMO L. GULIGADO, AGRICULTURIST I OF THE CITY AGRICULTURAL PRODUCTIVITY OFFICE