Calculate budgetary cushion

The following information is derived from the financial statements prepared by the city of Tallahassee, Florida for the fiscal year ended September 30, 2016. the data is for the General Fund, condensed to reduce the number of captions (but not the totals), and is expressed in thousands of dollars.

Balance Sheet
Assets
Cash and cash equivalents	$36,308
Due from other governments	10,504
All other assets	2,041
Total assets	$48,853
Liabilities and Fund Balance
Total liabilities	$13,066
Fund balance
Nonspendable	1,513
Committed	25,251
Assigned	2,479
Unassigned	6,544
Total fund balance	35,787
Total liabilities and fund balance	$48,853

Statement of Revenues, Expenditures, and Changes in Fund Balances
Total revenues	$111,484
Total expenditures	137,936
Excess of revenues over (under) expenditures	(26,452)
Other financing sources (uses)
Transfers in	46,532
Transfers out	(19,412)
Proceeds from sale of capital assets	5,370
Total other financing sources (uses)	32,490
Net change in fund balance	6,038
Fund balance, October 1,2015	29,749
Fund balance, September 30, 2016	$35,787

Calculate the city of Tallahassee's budgetary cushion.

When making the calculation, consider the fact that a note to Tallahassee's financial statements reads as follows: "Fund Balance: The City Commission has established an emergency reserve policy and fund, referred to as the Deficiencies Fund, in order to meet unforeseen expenditures. The target amount per the policy is a maximum level of two (2) months of general government operating expenditures of the ensuing year's operating budget. Use of the Deficiencies fund requires approval by the City Commission. The Deficiencies Fund is contained as a separate sub-fund within the General Fund and the balance is classified as committed fund balance within the General Fund". Information in the CAFR shows that the amount of the Deficiencies Fund is $24,982 thousand. Also note that, the amount of the transfers in, although it appears to be large, consists entirely of recurring items.

Round answer to one decimal place (ex: 0.2345=23.5%)