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HomeMy WebLinkAbout1949 6.1. Accounts. The receipts and expenditures of : the Association shall be credited and charqed to accounts under the followi~q classifications as shall be apprapriate, all of which expenditures shall be common expenses: a. Current expense, which shall include all receipts and expenditures within the ~ear for which the budqet is made including a reasonable allowance for continaencies and work- ing funds. except expenditures charaeable to~reserves or additional improvements. ~ b. Reserve for deferred maintenance, which sha11 include funds for maintenance items.that occur less fre- ' quently than annually. ~ c. Reserve for replacement, which shall in- clude funds for repair or replacement required because of damaqe, depreciation or obsolescence. ~ ~ d. Betterments, which shall include the funds to be used for capital expenditures for additional improvements or additional personal property that will be part oF the comanon ele- ments. ; 6.2. Budget. The board of directors shall adopt - ~ i a budqet for pach calendar year that shall include the estimated funds required to defray the common expense and to provide and maintain funds for the foregoinv accounts and reserves according ( to good accounting practices; provided, however, that until the ~ ~ E Developer of the condominium has closed the sales of all units ~ of the condominium, or until after December 31, 1973, or until Developer elects to terminate its control of the condominium, whichever shall first occur, the board of directors m omi from , z. the budget all allowances for reserves and improvements. r i ~ -lo- , - . ~ . - _ , ~ 3: tL ~~•a,-.~~,s~.°~ «~a-_.~ - _ ~ S~ k`.- - .i?.`.M%€s ~"'~sr: ~ _ .