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HomeMy WebLinkAbout0796 d ireotc~c tar the rnanacr•~m~• +,l tlt~> l'„n?i?na i n, u!n. 6. h'ISCAL MANAGF,MEN'I'. 'I'ht> l?ruvisruns fur fiscal manay~~ln~•nt cif t1if~ Assocrat con set tc~rth rn tl,e U~~ last ion of Condominium and Art ides of ln~-urhurat iur? steal 1 be supplemented by the following provisions: 6.1. ACCOc.;NT5. The receipts vnd exhendit~res of the Association :.hall t-,e crc~dit~•ci and charged in accordance with generally accNpted a~countiny practices. a. Current expi.>ns_i•, wt?i~~h stroll include all receipts and expenditures t+i t,e rnad~• within th~~ year for which the budget .s made, incl ud my a. reasonable al lowance for cun- tingencies and working funcl~, exceut exlx~nditures chargeable to capital surplus or to additi~~nai improvements. The balance in this fund at the end of each year shall be applied to reduce • the assessments for cuc'r. ent er_pc nse f.or the succeeding year. b. Capital surplus for (I). Ut'ferr~•d maintenance, wt:ich ::hall include funds for mainten~ince items that occur less frec;uently than annuUlly. (Z) . Rt>pia~emer.ts, which shat 1 include funds for repair :~r re~i.~~•en;ent r•,yu r r ed t,ecause~ of _ clarnaye, depreciation ur u:JSOles~ence. (3} . E3etterrr+ents, which shall include the ` funds to r,~~ used fc~r capital expenditures for acid i t iona i impr<wc~m~>nts ur a,1d i t iunal personal property that wii f hc~ part of thee com,non elements. 6. 2. [3GllGf?T. 'iF?e :x~ard cif directors shalt adopt a budget for each fiscal year. Copies r?f the prolxr.;ed budyet and proposed assessments steal 1 +iel iv~~red or mailed to each member not less `',an thirty ,lays ;,riur te, tt?e m~•.•t my of the ~ board of d i r~~cturs at which t h~• hrc~l,usecl i,u.fy•-t wi 1 1 be considered fur- aclopt,+~n, t:~ffr•tt?.•r with a n+~t icc>. of that meeting. Thc• ~c•[ irnt ~,h.ri t ~+f,~~~? t+> u?„t +,wrn•r It the ; budyet i5 .~mende•i su:~seyuent ly, a .-ol,y ~.t the amc~ndeci t,udyet E shall be furnished to each mer*mt,er. 6. 3. ASSESSMt•,ti':'5. Assessments against tt~e unit o~. :rs for their shares of the items of the budyet shall he made by the board of directors for the fiscal year. The amount ~ reyuired from each unit owner tv +ne~et the t,udyet shall be divided into four eyual assessments, one ut which shall be due on the first day of each, calendar yuarter of the year Eor which the assessments are made, or thirty days afr_er the mailing to the unit owners concerned of _~tatement for tt,e ~sses~ment coming due, whichever date shall last o~~cur. In the event a t~ -quarterly assse_~:~ment shall be insuf f ici!•nt in the judgment of the board of directors to f~rc,vide funds for the anticipated current expense for the ensuing yuarter and for all of the { unpaid operating expenses pr~•vrouxly incurred, the board of directors shall amend ttze budyet and shall make amended yuarterly assessments for the t;alance of the year in sufficient amount to meet there ~>xpensc>s tc,r the year; provided, however, a that any account .mot the •,:nFrruif>d bucfgc>t that exceeds the 1 imit upon increases for the year :~t,Ull t;t~ subject to the approval of 4 snjK 343 PM~E 795