The City of Bend is facing up to a $27 million budget shortfall over the next five years. Tough decisions need to be made. The City 's Budget Committee meets again today to look at options. The Committee will meet all afternoon today.  “There’s a couple of items on the agenda. One we’re going to talk about: real fundamental change to how we put a budget together. Which includes moving from a fund by fund accounting to a program based budgeting, to better communicate effectiveness of programs and services to Council.” Bend City Manager Eric King says instead of simply funding a department, the City needs to look at specific services that the City needs and prioritize those within a department. The Committee will also look at the Capital Improvement projects over the next five years including water, sewer and streets. Third, personnel costs and the big picture look of what the City is doing to reduce personnel costs as the City deals with tight budget constraints.    King says when the recovery does kick in; it will take a while for that to be felt on tax receipts, so the City is looking at tight budgets for the next two to five years.