§36A-3-13. Records of receipts and expenditures; examination by
owners; records of assessments.
The treasurer shall keep detailed records of all receipts
and expenditures, including expenditures affecting the common
elements, specifying and itemizing the maintenance, repair and
replacement expenses of the common elements and any other
expenses incurred. Such records shall be available for
examination by the unit owners during regular business hours. In
accordance with the actions of the council assessing common
expenses against the units and unit owners, he shall keep an
accurate record of such assessments and of the payment thereof by
each unit owner.