When I was treasurer where I live, every proposed budget for an AGM was accompanied by a plain english explanation of what the various line items were about, how some came to be a bit over or under budget and drawing attention to any that were proposed to differ significantly from the previous year with reasons given. If the committee or treasurer has not done that, you should find them and ask why not. Furthermore, the managing agent is the servant of the whole Owners Corporation, not just the committee, and they should be able to answer questions of the sort you have asked. Alternatively, the manager should refer to the question to the committee to answer for you.