AN ORDINANCE REVERTING THE SUM OF P24,051,921.00 FROM THE MOOE-SAVINGS OF THE VARIOUS OFFICES AND FROM THE ADDITIONAL SHARE OF THE INTERNAL REVENUE ALLOTMENT (IRA), AND REAPPROPRIATING THE SAME TO BE MADE AVAILABLE FOR THE PAYMENT OF THE CITY GOVERNMENT’S UNPAID ACCOUNTS WITH THE CAGAYAN DE ORO ELECTRIC POWER AND LIGHT COMPANY (CEPALCO)