The Committee may rely on revenue forecasts for Fiscal Year 2014, however, its work shall be based on an expectation of level service budgets for the municipal and school departments.  If the Committee, in its work, would recommend either an increase or decrease in the level of service for any departments, such recommendations may be included in the Committee’s reports along with the Committee’s reasoning and the anticipated effect of such changes on capital and/or operating budgets for the respective departments.