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SUPPLEMENTAL MATERIAL <br />4 <br />  <br />in the mid-year report due to the implementation of these two accounting <br />pronouncements. Budgeting for these expenses will avoid having a budget <br />variance at year-end in which actual expenses significantly exceed budget. <br /> <br />Notably, given the past several years’ increase in online platforms and <br />programs used to deliver City services, staff has been proactively working to <br />constrain these costs, including regular review of subscriptions and licenses, <br />to reduce this expense.