BYLAWS ARTICLE XV: BOOKS AND RECORDS
15.1 Records to be Maintained. The Association shall keep at its registered office, or at its secretary's office within the state of Washington: 
  1. Current Articles of Incorporation and Bylaws;
  2. Correct and adequate records of accounts and finances;
  3. A record of officers' and directors' names and addresses;
  4. Minutes of the proceedings of the Board of Directors and any committees of the Board. 
15.2 Availability of Records. Ail financial and other records of the Association are the property of the Association and, with the exception of unlisted phone numbers, shall be available for examination by all owners, holders of mortgages on the lots and their respective authorized agents on reasonable advance notice during normal working hours at the offices of the Association or its managing or registered agent. The Association may impose and collect a reasonable charge for copies and any reasonable costs incurred in providing access to records.
 
15.3 Financial Statements. At least annually, the Association shall prepare, or cause to be prepared, a financial statement of the Association. If the annual assessments are fifty thousand dollars ($50,000) or more, an annual audit shall be performed by an independent certified public accountant, unless waived by the vote of sixty-seven percent (67%) of the Members.
 
15.4 Accounts. The funds of the Association shall be kept in accounts in the name of the Association and shall not be commingled with the funds of any other association or the manager or other persons responsible for the custody of such funds.