Partial case study - living expenses

[Tabitha]

Married, DINK, dual citizens, residency Canada/US, dual income from both Canada & US. Current primary residence in Canada; considering a move back to US in next 3 to 5 years.

He, US disability pension, limited options for side-gigs; not likely to change.
She, wage worker; early pension eligibility in ~3 more yrs (52% of best 3yrs.)

Liabilities: 120K mortgage. no other debts

Current value of invested financial assets: ~750K  (does not include house, car, personal property etc.)
Approximately 60% in US dollars in the US, the other 40% in Can dollars in Canada.
More in taxable accounts than tax deferred (limited options when you're subject to tax in both countries.) Expenses are in both US and Can dollars. All transactions simplified to Can dollars for this case study.

We've been very busy in the last two years and finances have been running on autopilot. We've cut back on some things, but unnecessary expenses have crept in.  Yes, we know we need to reduce the "extra expenses category." We know what they are, and what was one-time.  We're looking for input in to "living expenses".  Many on MMM tout $17k-$27k annual spending.  Help us reduce from the $32k-$35K we're on track for spending this year.

[Choices]

I'm posting your budget so everyone doesn't have to download the spreadsheet, and I deleted the later columns because the alignment gets hard to read.

My initial thoughts:
1. Eat out MUCH less
2. Your cell phone bill is huge. There are a lot of other threads on good frugal options.
3. Many of your categories are vague. Without more information, it's tough to give good feedback. What are the fees and charges? What is the education? What is the entertainment? Can any of these be cut?
   
Category    2016 Budget
   
Food : Groceries    4,441
Food : not at home    4,374
Entertainment:Alcohol    360
Auto & Transport    4,304
Bills : Internet-Phone-TV    1,253
Bills : Mobile Phones    1,800
Bills : Utilities    3,322
Home : Property Taxes    3,892
Home : Home Insurance    1,163
Home : Home Maintenance    600
Home : Home Supplies    623
Fees & Charges    421
Net Mortgage Interest    5,413
Personal & Medical Care    2,967
Pets    907
Professional Services:Dentist    1,167
Other Professional Services    869
Subtotal Livng Expenses    32,462
Revised annual subtotal   
   
Education    6,970
Entertainment    5,561
Gifts & Donations    2,980
Net Travel    8,084
Subtotal Extra Expenses    23,595
Revised annual subtotal   
   
Total After-tax Expenditure    56,057