Something doesn't add up here. In Paragraph 23 and 24, they are saying that the congregation is responsible for minor repairs and that they should keep no more than three months of operating expenses in the bank. But than, in the "Summary of Work" table (last page), they say that the congregation is responsible for replacing the roof tiles, the chairs, the carpets, etc. These expenses can be very costly.
As they won't have the ability to save through several years for these type of expenses, they will have to put pressure on the publishers to shell out more money right then when the need show up. Problem is this however: Those publishers probably already had given enough money for that through the years. But that Watchtower grabbed it every time the local congregation had too much money.
Here, the Watchtower expects the congregations to pay up like tenants but will not itself, act as a landlord.