Subsections 720.303(6) and (7), Fla. Stat., address an HOA's financial reporting obligations.
720.303(6)(a) - the association shall prepare and annual budget that sets out the annual operating expenses. The association shall provide each member with a copy of the annual budget...
720.303(7) - Within 90 days after the end of the fiscal year, or annually on the date provided in the bylaws, the association shall prepare and complete...a financial report for the preceding fiscal year.
KINGSLAND COUNTRY PROPERTY OWNERS ASSOCIATION, INC.