Can Owners Inspect HOA Bank Statements in FL?

Florida law does not specifically list bank statements as part of the official records an HOA must make available to homeowners for inspection. Currently, as per Section 720.303(4)(j) of the Florida HOA Act, the list of financial and accounting records an HOA must maintain include:

1. Accurate, itemized, and detailed records of all receipts and expenditures.
2. A current account and a periodic statement of the account for each member, designating the name and current address of each member who is obligated to pay assessments, the due date and amount of each assessment or other charge against the member, the date and amount of each payment on the account, and the balance due.
3. All tax returns, financial statements, and financial reports of the association.
4. Any other records that identify, measure, record, or communicate financial information.
(k) A copy of the disclosure summary described in s. 720.401(1).

However, it may be argued that bank statements fall under (3) or (4) on the list. Your governing documents could also tell you which records are available for member examination.