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  2. Homeowner association - Wikipedia

    en.wikipedia.org/wiki/Homeowner_association

    Special assessments often require a homeowner-vote if the amount exceeds a prescribed limit established in the association's by-laws. In California, for example, a special assessment can be imposed by a board, without a membership vote, only when the total assessment is five percent or less of the association's annual budget. Therefore, in the ...

  3. HOA fees and assessments on the rise as home-insurance ... - AOL

    www.aol.com/finance/hoa-fees-assessments-rise...

    However, while HOA home sellers may need to negotiate the terms of a property with a special assessment on the horizon, Nicolas points out that there are positive elements to this situation, too ...

  4. Reserve study - Wikipedia

    en.wikipedia.org/wiki/Reserve_study

    A reserve study is a long-term capital budget planning tool which identifies the current status of the reserve fund and a stable and equitable funding plan to offset ongoing deterioration, resulting in sufficient funds when those anticipated major common area expenditures actually occur.

  5. 'This problem is not going away': An entire Florida ... - AOL

    www.aol.com/finance/problem-not-going-away...

    The homeowners received notice of the assessment in early June, which detailed how the HOA’s reserves had never been fully funded in its 20-year history, presenting the community with a ...

  6. Maryland House Bill 107 - Wikipedia

    en.wikipedia.org/wiki/Maryland_House_Bill_107

    The Montgomery County, Maryland Department of Housing and Community Affairs Commission on Common Ownership Communities also favored the law, calling reserve studies critical to avoiding emergencies for community associations and a "little financial pain" which leads to "lower costs" in future, noting that special assessments or projects will ...

  7. My HOA wants me to pay $12,000 in 30 days for roof assessment ...

    www.aol.com/hoa-wants-pay-12-000-100243462.html

    Question: Our HOA sent out a letter on July 1 asking for payment on an assessment for more than $12,000, ... None of the relevant Acts discuss special assessments in any detail. Generally speaking ...

  8. 'I needed to return to work': Florida condo owners face ... - AOL

    www.aol.com/finance/needed-return-florida-condo...

    Yet another torrid tale has emerged of Florida homeowners being hit with eye-watering special assessment fees as building managers race to be in compliance with a new state law.. This time, it’s ...

  9. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Government auditing standards and circular A-133 audits, with conforming changes as of August 1, 2008 full-text: 28-06: 2009: Government auditing standards and circular A-133 audits, with conforming changes as of October 1, 2009 full-text: 28-07: 2010: Government auditing standards and circular A-133 audits, with conforming changes as of May 1 ...

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