To authorize the Director of the Recreation and Parks Department to enter into contract with VS Engineering, Inc. for the Hard Surface Improvements 2025-2026 Project; to authorize the transfer of $119,097.75 between the General Fund Income Tax Set Aside Subfund and the Recreation and Parks Bond Fund; to authorize the appropriation of $119,097.75 in the Income Tax Set Aside Subfund and Recreation and Parks Voted Bond Fund; to authorize the appropriation of $7,612.25 within the Recreation and Parks Voted Bond Fund; to authorize the transfer of $55,902.25 within the Recreation and Parks Voted Bond Fund; to authorize the amendment of the 2024 Capital Improvements Budget; to authorize the expenditure of $175,000.00 from the Recreation and Parks Voted Bond Fund; and to declare an emergency. ($175,000.00)