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HomeMy WebLinkAbout2343and other notices required by law. He will have custody of the seal of the Association and affix it to instruments requiring a seal when duly signed. He will keep the records of the Association, except those of the Treasurer, and will perform all other duties incident to the office of the Secretary of the Association and as may be required by the directors or the President. 5.5 The Treasurer shall have custody of all property of the Association, including funds, securities and evidences of indebtedness. He shall keep books of account for the Association in accordance with good accounting practices, which, together with substantiating papers, shall be made available to the board of directors for examination at reasonable times. He shall submit a treasurer's report to the board of directors at reasonable inter- vals and shall perform all other duties incident to the office of treasurer. 5.6 The compensation of all officers and employees of the Association shall be fixed by the directors. The provision that directors' fees shall be determined by members shall not preclude the board of directors from employing a director as an employee of the Association nor~preclude the contracting with a director for the management of the condominium. 6. FISCAL MANAGEMENT. The provisions for fiscal management of the Association set forth in the Declaration of Condominium and Articles of Incorporation will be supplemented by the following provisions: 6.1 Accounts. The receipts and expenditures of the Association will be credited and charged to accounts under the following classifications, as shall be appropriate, all of which expenditures will be common expenses: (s) Current expense, which will include all receipts and expenditures within the year for which the budget i~ made including a reasonable allowance for contingencies and working funds, except expenditures chargeable to reserves, to additional improvements or to operations. The balance in this fund at the end of each year will be applied to reduce the assessments for current expense for the succeeding year. (b) Reserve for deferred maintenance, which will include funds for maintenance items that occur less frequently than annually. , (c) Reserve for replacement, which will include funds for repair or replacement required because of damage, depreciation or obsoles~ence. (d) Betterments, which will include the funds to be used for capital expenditures for additional improvements or additional personal property that will be part of the common elements. 6.2 Budclet. The Board of Directors will adopt a budget for each calendar year that will include the estimated funds required to defray the common expense and to provide and maintain funds for the foregoing accounts and reserves according to good accounting practices as follows: (a) Current expense, the amount for which will not exzceed 1158 of the budget for this account for the prior year. ; (b) Deferred maintenance, the amount for which will ~ not exceed 115$ of the budget for this ac~ount for the prior year. ~ _5_ ` ~~`~~48 P~CE~41 ~ , _ ' - - _`3 ' ,., s,'• ~Xes.e~-nd.. ~_._ ~. .ti .-._ _.. vs,. ... . .. . ' rs .z'~....