Transcription of BUDGETS & RESERVE SCHEDULES
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BUDGETS & RESERVE SCHEDULES
DIVISION OF FLORIDA CONDOMINIUMS, TIMESHARES, AND MOBILE HOMES DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATIONBUDGETS & RESERVE SCHEDULES A self -Study Training Manual2601 Blair Stone Road , TALLAHASSEE, FLORIDA 32399-1031 BUDGETS & RESERVE SCHEDULES A self -Study Training Manual PUBLISHED BY THE Department of Business and Professional Regulation Division of Florida Condominiums, Timeshares, and Mobile Homes 2 TABLE OF CONTENTS FIGURES & 1 GETTING WHY DO ASSOCIATIONS HAVE A BUDGET?..8 WHEN TO BEGIN THE BUDGETING MEETINGS HELD WHILE DEVELOPING THE SAMPLE ABOUT ACCOUNTING ACCOUNTING GOOD ACCOUNTING PROVIDING ACCESS TO ACCOUNTING SUMMARY OF CHAPTER PRACTICE ANSWER 2 THE SECTIONS OF THE USE OF RESERVES FOR OTHER INVESTING ASSOCIATION FISCAL SUMMARY OF CHAPTER PRACTICE ANSWER 3 WHAT ARE RESERVES?..28 DEFERRED MAINTENANCE & CAPITAL EXPENDITURE EXAMPLES OF CAPITAL PRACTICE DIFFERENT TYPES OF POOLED WHY ESTABLISH RESERVES?
• To provide a self-study training manual for condominium association board members and unit owners who are not familiar with preparing the association budget. • To provide illustrative examples of all related schedules and materials.
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