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Community leaders should understand the financial wherewithal of the associations they lead. Unit and Home Owners also have rights to review financial records. It seems like we hear about theft of association funds more and more these days. Simply leaving finances in the hands of a manager, bookkeeper or treasurer is not enough.  For some practical ideas how to stay “in the know”, please see the following article published by HOAleader:
Five Questions to Ask Your Manager about Your Homeowner Association’s Finances