Assume the following information was derived from the fund financial statements prepared by the city of Tallahassee, Florida for the fiscal year ended September 30, 2019:

City of Tallahassee
General Fund
Balance Sheet
(in thousands)
Assets:
Cash and cash equivalents	$5,952
Due from other governments	0
All other assets	6,455
Total assets	$12,407
Liabilities:
Total current liabilities	$27,089
Fund balance:
Nonspendable	-18,380
Committed	0
Assigned	0
Unassigned	3,698
Total fund balance	-14,682
Total liabilities and fund balance	$12,407

City of Tallahassee
General Fund
Statement of Revenues, Expenditures,
and Changes in Fund Balance
(in thousands)
Total revenues	$241,782
Total expenditures	394,735
Excess of revenues over (under) expenditures	-152,953
Other financing sources (uses):
Transfers in	119,033
Transfers out	-51,653
Proceeds from sale of capital assets	1,032
Total other financing sources (uses)	68,412
Net change in fund balance	-84,541
Fund balance, October 1, 2019	69,859
Fund balance, September 30, 2019	$-14,682

a) Calculate the city of Tallahassees operating margin ratio. Answer% Assume all transfers in are recurring. Round percentage to two decimals. b) Included in expenditures is $67.2 million in costs related to Hurricane Michael. Calculate the operating margin ratio assuming those costs were not incurred. Answer% Assume all transfers in are recurring. Round percentage to two decimals.