Budget and Personnel Committee

MINUTES BUDGET AND PERSONNEL COMMITTEE Special Budget Meeting - Thursday, February 15, 2024 2:00 PM 1. CALL TO ORDER Committee Member Carbone called the meeting to order at 2:00 PM. 2. ROLLCALL Present: Committee Member Carbone Committee Member Sofer Staff: City Manage Vibeke Norgaard Finance Manager Jennifer Pope Risk Manager Audrey Cray 3. COMMUNICATIONS No public comment received. 4. ORDER OF BUSINESS 4A. Approve the Budget and Personnel Committee Special Meeting Minutes for June 15, 2023 No public comment received. Upon motion by Committee Member Sofer and seconded by Committee Member Carbone, the Committee voted 2-0, to approve the Budget and Personnel Committee Special Meeting Minutes for June 15, 2023. 4B. Review of Fiscal Year 2022-2023 Audited Financial Reports No public comment received. The Committee received a presentation on the financial reports from Rich Gonzalez of CliftonAllenlarson. The Committee did not have any questions and thanked CliftonAllenlarson for their presentation. Finance Manager Jennifer Pope thanked CliftonAllenlarson for their presentation and said they look forward to working with them next year. Committee Member Carbone commented this year's audit was somewhat of a different process than years past and thanked the auditors for working with the City of Sand City. Upon motion by Committee Member Carbone and seconded by Committee Member Sofer, the Committee voted 2-0 to recommend the Fiscal Year 2022-2023 Audited Financial Reports be taken to the City Council to be approved by the City Council. 1

5. CLOSED SESSION 6. ADJOURNMENT The Committee adjourned the meeting at approximately 2:15 PM. 2

SPECIAL BUDGET MEETING BUDGET AND PERSONNEL COMMITTEE THURSDAY, FEBRUARY 15, 2024 2:00 PM 1

1. CALL TO ORDER 2. ROLL CALL 3. COMMUNICATIONS Members of the Public may address the Budget/Personnel Committee on matters not appearing on the Budget/Personnel Committee Agenda at this time for up to three minutes. In order that the Budget/Personnel Committee Secretary may later identity the speaker in the minutes of the meeting, it is helpful if the speakers state their names. Public comments regarding items on the scheduled agenda will be heard at the time the item is being considered by the Budget/Personnel Committee. 4. ORDER OF BUSINESS 4A. Approve the Budget and Personnel Committee Special Meeting Minutes for June 15, 2023 Draft Minutes AGENDA BUDGET AND PERSONNEL COMMITTEE Special Budget Meeting - Thursday, February 15, 2024 2:00 PM THIS MEETING WILL BE HELD VIRTUALLY AND IN PERSON, INS COMPLIANT WITH ASSEMBLY BILL AB 2449, SIGNED INTO LAW ON SEPTEMBER 13, 2022, WHICH AMENDS GOVERNMENT CODE SECTION 54953 TO PROVIDE AUTHORITY FOR PUBLIC AGENCIES TO CONTINUE TO TOLD VIRTUAL MEETINGS AND REMAIN IN COMPLIANCE WITH THE CROWN ACT (GOV. CODE §§ 54950 ET SEQ.) TO PARTICIPATE IN THE ZOOM COUNCIL MEETING LIVE: https://us02web.zoom.us/j/4614728829 Meeting ID: 461 472 8829 Participate telephonically by calling the number below: (669) 900-6833 Meeting ID: 461 472 8829 If prompted to enter a participant ID, press # To participate in person: City Hall, Council Chamber 1 Pendergrass Way Sand City, CA 93955 2

4B. Review of Fiscal Year 2022-2023 Audited Financial Reports Staff Report Draft Audit Report 5. CLOSED SESSION 6. ADJOURNMENT The current agenda is available in PDF format on our website at: www.sandcity.org If you have a request for a disability-related modification or accommodation, including auxiliary aids or services, which will allow you to participate in a Sand City public meeting, please call the City Clerk at (831) 394-3054 extension 220, or give your written request to the City Clerk at 1 Pendergrass Way, Sand City, CA 93955 at least 48 hours prior to the scheduled meeting to allow the City Clerk time to arrange for the requested modification or accommodation. 3

SPECIAL BUDGET MEETING BUDGET AND PERSONNEL COMMITTEE THURSDAY, FEBRUARY 15, 2024 2:00 PM 1

1. CALL TO ORDER 2. ROLL CALL 3. COMMUNICATIONS Members of the Public may address the Budget/Personnel Committee on matters not appearing on the Budget/Personnel Committee Agenda at this time for up to three minutes. In order that the Budget/Personnel Committee Secretary may later identity the speaker in the minutes of the meeting, it is helpful if the speakers state their names. Public comments regarding items on the scheduled agenda will be heard at the time the item is being considered by the Budget/Personnel Committee. 4. ORDER OF BUSINESS 4A. Approve the Budget and Personnel Committee Special Meeting Minutes for June 15, 2023 Draft Minutes AGENDA BUDGET AND PERSONNEL COMMITTEE Special Budget Meeting - Thursday, February 15, 2024 2:00 PM THIS MEETING WILL BE HELD VIRTUALLY AND IN PERSON, INS COMPLIANT WITH ASSEMBLY BILL AB 2449, SIGNED INTO LAW ON SEPTEMBER 13, 2022, WHICH AMENDS GOVERNMENT CODE SECTION 54953 TO PROVIDE AUTHORITY FOR PUBLIC AGENCIES TO CONTINUE TO TOLD VIRTUAL MEETINGS AND REMAIN IN COMPLIANCE WITH THE CROWN ACT (GOV. CODE §§ 54950 ET SEQ.) TO PARTICIPATE IN THE ZOOM COUNCIL MEETING LIVE: https://us02web.zoom.us/j/4614728829 Meeting ID: 461 472 8829 Participate telephonically by calling the number below: (669) 900-6833 Meeting ID: 461 472 8829 If prompted to enter a participant ID, press # To participate in person: City Hall, Council Chamber 1 Pendergrass Way Sand City, CA 93955 2

4B. Review of Fiscal Year 2022-2023 Audited Financial Reports Staff Report Draft Audit Report 5. CLOSED SESSION 6. ADJOURNMENT The current agenda is available in PDF format on our website at: www.sandcity.org If you have a request for a disability-related modification or accommodation, including auxiliary aids or services, which will allow you to participate in a Sand City public meeting, please call the City Clerk at (831) 394-3054 extension 220, or give your written request to the City Clerk at 1 Pendergrass Way, Sand City, CA 93955 at least 48 hours prior to the scheduled meeting to allow the City Clerk time to arrange for the requested modification or accommodation. 3

AGENDA ITEM 4A. Approve the Budget and Personnel Committee Special Meeting Minutes for June 15, 2023 4

1 MINUTES BUDGET AND PERSONNEL COMMITTEE Special Meeting - Thursday, June 15, 2023 8:00 AM As allowed by Assembly Bill AB2449, this meeting was conducted in person and by teleconference 1. CALL TO ORDER Mayor Carbone called the meeting to order at 8:00 AM. 2. ROLL CALL Present: Mayor Carbone Committee Member Sofer Staff: Vibeke Norgaard, City Manager Roberto Moreno, Interim Finance Specialist 3. COMMUNICATIONS No public comment received. 4. ORDER OF BUSINESS 4A Approve the Budget and Personnel Committee Meeting Minutes for January 12, 2023 and March 17, 2023 No public comment received. Upon motion by Committee Member Sofer and seconded by Chair Carbone, the Committee approved the January 12, 2023 and March 17, 2023 Budget and Personnel Committee meeting minutes. 4B Discuss and Approve the Proposed Fiscal Year 2023-2024 Budget No public comment received. Roberto Moreno, Interim Finance Specialist provided the Committee a brief overview of the proposed budget for Fiscal Year 2023-2024, the Committee had discussion on the proposed budget. Upon motion by Committee Member Sofer and seconded by Chair Carbone, the Committee approved the proposed Fiscal Year 2023-2024 Budget directed staff to place the proposed budget on the June 20, 2023 agenda of the City Council for Council’s approval. 5

2 5. ADJOURNMENT The Committee adjourned the meeting at approximately 8:55 AM. ____________________________ Kerry Lindstrom, City Clerk 6

AGENDA ITEM 4B. Review of Fiscal Year 2022-2023 Audited Financial Reports 7

City of Sand City STAFF REPORT TO: Budget and Personnel Committee FROM: Vibeke Norgaard, City Manager & Jennifer Pope, Finance Manager Presentation: Richard Hegner and Rich Gonzales of CliftonLarsonAllen, LLP SUBJECT: Review of FY 2022-2023 Audited Financial Reports DATE: February 15, 2024 _______________________________________________________________________ BACKGROUND/DISCUSSION: The certified public accounting firm, CliftonLarsonAllen, LLP was engaged by the City Council to perform an audit of the financial statements for the period ending June 30, 2023, for the City of Sand City and Successor Agency. The auditors have completed their audit and will be giving a presentation of the audited financial report for the Budget and Personnel Committee at the February 15, 2024, meeting. A few financial highlights include the following:  The assets and deferred outflow of resources of the City exceeded its liabilities and deferred inflows of resources at the close of the year ended June 30, 2023, by $33 million. However, $10.3 million is a net investment in capital assets, and $9.7 million is a non-current receivable due from the Successor Agency.  The City’s total net position increased by $1.9 million.  The assets and liabilities include $542,000 that is due to TAMC in regard to a development project.  At the close of the year, the City’s governmental funds reported combined ending fund balance of $24.4 million, $9.7 million of which is a non-current receivable. The net change in fund balances was an increase of $1.8 million. Additional information will be shared during the auditor’s presentation including highlights of the City’s assets and liabilities and overall financial position. They will also provide information on how the City’s current position compares to the financial position in past years. The auditors will be available for questions after their presentation. 8

FISCAL IMPACT: There is no fiscal impact associated with approving and recommending approval of the audited financial statements and the auditor’s report to City Council. RECOMMENDATION: Staff recommends that the Budget and Personnel Committee review the audited financial statements and Auditor’s Report for fiscal year ending June 30, 2023, and recommend approval to Council. CEQA: This action does not constitute a "project" as defined by the California Environmental Quality Act (CEQA) guidelines section 15378. ATTACHMENTS: 1. Draft Audit Report 9

DRAFTCITY OF SAND CITY FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2023 10

DRAFTCITY OF SAND CITY TABLE OF CONTENTS YEAR ENDED JUNE 30, 2023 MEMBERS OF THE CITY COUNCIL AND STAFF 1 INDEPENDENT AUDITORS’ REPORT 2 MANAGEMENT’S DISCUSSION AND ANALYSIS 5 BASIC FINANCIAL STATEMENTS GOVERNMENT-WIDE FINANCIAL STATEMENTS STATEMENT OF NET POSITION 14 STATEMENT OF ACTIVITIES 15 FUND FINANCIAL STATEMENTS GOVERNMENTAL FUNDS BALANCE SHEET 16 RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION 17 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 18 RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES 19 FIDUCIARY FUNDS STATEMENT OF FIDUCIARY NET POSITION (DEFICIT) 20 STATEMENT OF CHANGES IN FIDUCIARY NET POSITION (DEFICIT) 21 NOTES TO BASIC FINANCIAL STATEMENTS 22 REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE – BUDGET AND ACTUAL - GENERAL 57 NOTES TO REQUIRED SUPPLEMENTARY INFORMATION 58 SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY – MISCELLANEOUS PLAN 59 11

DRAFTCITY OF SAND CITY TABLE OF CONTENTS YEAR ENDED JUNE 30, 2023 SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY – SAFETY PLAN 60 SCHEDULE OF CONTRIBUTIONS – MISCELLANEOUS PLAN 61 SCHEDULE OF CONTRIBUTIONS – SAFETY PLAN 62 SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY/(ASSET) AND RELATED RATIOS 63 SCHEDULE OF CONTRIBUTIONS - OPEB 64 REPORT REQUIRED BY GOVERNMENT AUDITING STANDARDS INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 66 12

DRAFTCITY OF SAND CITY JUNE 30, 2023 (1) Name Office Term Expires Mary Ann Carbone Mayor December 2024 Jerry Blackwelder Vice Mayor December 2026 Marilee Diaz Council Member December 2024 Gregory Hawthorne Council Member December 2024 Elizabeth Sofer Council Member December 2026 City Staff Name Office Vibeke Norgaard City Manager David Honda Chief of Police Members of the City Council 13

DRAFT(2) INDEPENDENT AUDITORS’ REPORT Honorable Mayor and City Council Members City of Sand City Sand City, California Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Sand City (the City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Sand City, as of June 30, 2023, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in the Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City of Sand City, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City of Sand City's ability to continue as a going concern for 12 months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 14

DRAFTHonorable Mayor and City Council Members City of Sand City (3) Auditors Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards (GAS) will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS and GAS, we:  Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City of Sand City's internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.  Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City of Sand City's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. 15

DRAFTHonorable Mayor and City Council Members City of Sand City (4) Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the budgetary comparison schedule, the schedule of proportionate share of the net pension liability, the schedule of contributions pension, the schedule of changes in the net OPEB liability/(asset) and related ratios, and the schedule of contributions – OPEB, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Management is responsible for the other information included in the annual report. The other information comprises the members of city council and staff schedule but does not include the basic financial statements and our auditors’ report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated REPORT DATE on our consideration of the City of Sand City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City of Sand City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Sand City’s internal control over financial reporting and compliance. CliftonLarsonAllen LLP Roseville, California REPORT DATE 16

DRAFTCITY OF SAND CITY MANAGEMENT’S DISCUSSION AND ANALYSIS JUNE 30, 2023 (5) The discussion and analysis of the City of Sand City’s (the City) financial performance provides an overview and analysis of the City’s financial activities for the year ended June 30, 2023. It should be read in conjunction with the accompanying basic financial statements. FINANCIAL HIGHLIGHTS  The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources at the close of the year ended June 30, 2023, by $33 million. However, $10.3 million is a net investment in capital assets, and $9.7 million is a noncurrent receivable due from the Successor Agency.  The City’s total net position increased by $1.9 million.  The assets and liabilities include $542,000 that is due to TAMC in regard to a development project.  At the close of the year ended June 30, 2023 the City’s governmental funds reported combined ending fund balances of $24.4 million, $9.7 million of which is a noncurrent receivable. The net change in fund balances was an increase of $1.8 million. OVERVIEW OF THE FINANCIAL STATEMENTS The discussion and analysis service as an introduction to the City’s financial statements are comprised of three components: 1) government-wide financial statements; 2) fund financial statements; and 3) notes to the financial statements. This report also contains required supplementary information in addition to the basic financial statements themselves. Government-Wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to the private-sector business. The Statement of Net Position presents information on all of the City’s assets and deferred outflows of resources and liabilities and deferred inflows of resources, with the difference reported as net position. Over time, increases and decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The statement of net position combines and consolidates governmental funds’ current financial resources (short-term spendable resources) with capital assets and long-term obligations. Other nonfinancial factors should also be taken into consideration, such as changes in the City’s property tax base, and the condition of the City’s infrastructure (i.e., road, drainage improvements, storm and sewer lines, etc.) to assess the overall health or financial condition of the City. The Statement of Activities presents information showing how the City’s net position changed during the most recent fiscal year. All of the current year’s revenues and expenses are taken into account regardless of when cash is received or paid. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes). 17

DRAFTCITY OF SAND CITY MANAGEMENT’S DISCUSSION AND ANALYSIS JUNE 30, 2023 (6) OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) Government-Wide Financial Statements (Continued) The government-wide financial statements include all the governmental activities of the City. The governmental activities of the City include public safety, streets, parks, planning, community development, and general administration. The City does not operate any business-type activities. The government-wide financial statements can be found on pages 13 and 15 of this report. Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. All of the funds of the City can be divided into two categories, governmental funds and fiduciary funds: Governmental Funds – The focus of governmental funds is narrower than that of government-wide financial statements. It is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term effect of the government’s near-term financial decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. Fiduciary Funds – These funds are used to account for resources held for the benefit of parties outside the government. It is in these funds that the City accounts for the former assets and liabilities of the Redevelopment Agency that were transferred to a Successor Agency. Fiduciary funds are not included in the government-wide statements because the resources of those funds are not available to support the City’s own programs. The accounting for fiduciary funds is much like that used for proprietary funds. The City maintains four individual governmental funds. Information is presented separately in the Balance Sheet and the Statement of Revenues, Expenditures, and Changes in Fund Balances for the General Fund, which is considered to be a major fund. Data from the other governmental funds is presented as other governmental funds. The fund financial statements can be found on pages 16 to 21 of this report. Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 22 through 55 of this report. 18

DRAFTCITY OF SAND CITY MANAGEMENT’S DISCUSSION AND ANALYSIS JUNE 30, 2023 (7) GOVERNMENT WIDE FINANCIAL ANALYSIS As noted earlier, net position may serve over time as a useful indicator of the City’s financial position. The City’s net position increased by $1.9 million in FY 2022/23 from FY 2021/22. The City’s net investment in assets of $10.3 million is used to provide services to citizens; consequently, these assets are not available for future spending. Another $9.7 million is a noncurrent receivable leaving approximately $11.6 million available for operations. Summary of Net Position (Rounded to the nearest $1,000) Year Ended June 30 2023 2022 Change Assets: Current and Other Assets 28,175,000$ 27,208,000$ 967,000$ Capital Assets 10,429,000 10,335,000 94,000 Total Assets 38,604,000 37,543,000 1,061,000 Deferred Outflows of Resources 3,754,000 1,518,000 2,236,000 Liabilities: Current and Other Liabilities 972,000 926,000 46,000 Long-Term Liabilities 6,520,000 2,888,000 3,632,000 Total Liabilities 7,492,000 3,814,000 3,678,000 Deferred Inflows of Resources 1,838,000 4,168,000 (2,330,000) Net Position: Net Investment in Capital Assets 10,349,000 10,271,000 78,000 Restricted for: Streets and Road 167,000 95,000 72,000