01

What Florida requires of the books

From the statutes, as the legal corpus holds them. The verified date is the day the value was last read against the statute's own text.

RequirementValueStatuteVerified
Condo Administrative Late Fee CapChargeable only if the declaration or bylaws provide for it, in addition to interest; the fee for each late installment may not exceed the greater of $25 or 5 … $25 Fla. Stat. §718.116 (3) Oct 15, 2026
HOA Annual Financial Report Completion DeadlineDays after the end of the fiscal year within which the association must prepare and complete, or contract for, the financial report for the preceding fiscal ye… 90 days Fla. Stat. §720.303 (7) Sep 4, 2026
HOA Annual Financial Report Delivery DeadlineOutside limit, in days after the end of the fiscal year, for giving each member a copy of the annual financial report or written notice that one is available. … 120 days Fla. Stat. §720.303 (7) Sep 4, 2026
HOA Administrative Late Fee CapChargeable only if the declaration or bylaws provide for it; the fee for each late installment may not exceed the greater of $25 or 5 percent of that installme… $25 Fla. Stat. §720.3085 (3)(a) Oct 29, 2026
Records Response DeadlineWindow for the HOA to respond to a parcel owner records inspection request. 10 business days Fla. Stat. §720.303 (5)(a) May 14, 2026
Records Retention FloorMinimum retention period for official records under the HOA Act. 7 years Fla. Stat. §720.303 (4)(a) May 14, 2026
Condominium SIRS CadenceFlorida condominiums of three stories or more must complete a Structural Integrity Reserve Study (SIRS) every ten years (Fla. Stat. §718.112(2)(g)). 10 years Fla. Stat. §718.112 (2)(g) Aug 12, 2026

7 of the 33 statutory thresholds the corpus holds for Florida concern the books. The full list, with every citation.

02

What arrives by the 10th

The books, any hour
The board and the manager read the ledger as it stands, not as of the last statement. Read access, around the clock.
Balance sheet
Every fund, every bank account, every receivable, as of month end.
Income statement against budget
The month and the year to date beside the budget the board adopted.
Bank reconciliation
Every account, to the statement, with the items in transit listed.
Delinquency by unit
Who owes what and for how long.
The check register
Every payment that left, who approved it, and what it paid.

In January, the annual statement package and the CPA's schedules. We never hold signing authority over funds: the board or the manager approves every payment, and we record it.

03

By city

Each city with at least 25 associations on the public record.