§ 5500

Amended by Stats. 2018, Ch. 396, Sec. 3. (AB 2912) Effective January 1, 2019.

Unless the governing documents impose more stringent standards, the board shall do all of the following:

(a)Review, on a monthly basis, a current reconciliation of the association’s operating accounts.
(b)Review, on a monthly basis, a current reconciliation of the association’s reserve accounts.
(c)Review, on a monthly basis, the current year’s actual operating revenues and expenses compared to the current year’s budget.
(d)Review, on a monthly basis, the latest account statements prepared by the financial institutions where the association has its operating and reserve accounts.
(e)Review, on a monthly basis, an income and expense statement for the association’s operating and reserve accounts.
(f)Review, on a monthly basis, the check register, monthly general ledger, and delinquent assessment receivable reports.

Other sections in Article 1 - Accounting

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 17, 2026.