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HomeMy WebLinkAbout0497 -9- ~ employee of the Association nor preclude the contracting with ? a director for the management of the Condominium. ~ t ~ - t - - aRTICLE ~ VI ~ ' FISCAL I?iANAGF~;ENT The provisions for fiscal management of the Association set forth in the Declarativn of Condominium and Articles of Ineorporation shall be supplementea by the followix~g provisions: A. Accounts. The receipts and expenditures of the Association shall be credited and charged to accounts under the following classifications as shall be appropriate, all of ~ ~ which expenditures shall be common e,xpenses: 1. Current ex,pense, which shall include all receipts and expenditures within the year for which the budget is made including a reasonable allowance for contingencies and working funds, except expenditures chargeable to reserves, to addi- tional i.mprovements or to operations. The balance in this ; fund at the end of each year shall be applied to reduce the ' i ~ assessments for current expense for the succeeding year. ; 2. Reserve for deferred maintenance, which s~all include funds for maintenance items that occur Iess frequently than annuall~: • 3• Reserve for replacement, which shall include funds i for repair or replacement required because of damage, depre- ~ ciation or obsole scence. 4. Betterments, which sha 1 inc u e t e un s o F i used for capital expenditures for additional improvements or ~ additional personal property that will be part of the cou~mon elements. - 5. Operations, Khich shall include the gross revenues ~ from Lhe use of the common elements. Only the additional direct expense required by the revenue-producing operation will be charged to this account, and ar~r surplus from such operation , shall be used to reduce the assessments for current expense in the year following the year in which the surplus is realized. ~ _ _ , - . - ~ia z ~ : ~ _ ~~s ~ ~ _ ~ . ~ ; , .i~ t. ~