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HomeMy WebLinkAbout2010 6.1. Accounts. The receipts and expenditures of the Association shall be credited a:d cr.arged to accounts under the following classifications as shall be appropriate, all of which ex- penditures shall be common expenses: ~ a. Currer.t @X~21"_S~ ~ which shall include all ` receipts and expenditures with::r..thc year for which the budr,et is made incltiding a reasonable al~ow,:::c~ ~or contingencies and work- ing funds, except expendituras c::arc~anle to reserves or additio:.a~ inprovements. b. Reserve ~o~ dererrec maintenance, which shall include funds for maintena:.ce i ~e, s that occur less frecuer.tiy ~ i than annually. ~ i ~ c. Reserve ~or re~lacem,ent, which shall inc~uGe funds for repair or reploce::ent required because of damage, deprecia- tion or obsolescence. d. IIetter:nents, whic: shall include the funas to be used for capital expenditures for additional imnrovements or additional personal property tzat wili bz part of the de~ised pre::ises. ~ 6.2. ~BudSet. T::e boara o~ directors shall ado~t a ~ budget for each calendar year that s~ al~ include the e~tim.ated ~i:ncs j j required to dpfray t~e co~ : o.i e:cpe, se a. d to provide and maintain ~ ~ funds for the foregoing accour.ts a:d reserves according to good accour.t- € ' ing practices; provided, hocaever, t~at until the Lessor is 70 lo:.cer obligated to share in the ex~enses o~ the Recreation Center ar,d o~ t:e Association, and its ~r.em,bership in t~.e Association has term~inated as . provided for in the Articles of Incorporation cf the Association, t:~e ~ or.tit from the bud et all allowances for reserves ~ board of directors may 5 ~ and improvements. ~ ~ ~ 6. 3. Assessr.l2nts . P.ssess~ents against the r.te.?~bers ior ~ their shares of the items of the budget shall be made for the ca:.e:~dar year annually in advance on or before December 31st preceding the year -5 - - ~ - ~i89 ~w~QQ~ _ _ ~ -~x~~-. - r : ~ u~-~.... ~ ~ ~ 3 ~ . .~s~'°~'~ _