I would disagree. The plan was called a "Five-Year Plan" but the details of the plan were to increase the amount of reserve contributions incrementally each year for five years and then continue to collect that amount indefinitely. No board ever said the collection would stop after five years. This is all available on video and reported at the time in local papers, but I'm not gonna go look for it now. 

That said, any such plan is of necessity on a year-to-year basis as any board can stop collecting any or all of the amount at any time.

So IMO you are right the budget should not be increased but reduced significantly to the tune of the unauthorized assessment.

Unauthorized? Ridiculous. The assessment is set each year by a board vote.