Most of an association's books and records are subject to inspection and copying by members. Civ. Code §1365.2(a). Except for minutes which are permanently available, associations need only produce records for the current fiscal year and two previous fiscal years. Civ. Code §1365.2(i)(1). Older records may be disposed of in accordance with a duly adopted records disposal policy. Following is a list of records subject to membership review:

• financial documents required by Civ. Code 1365 (budget, reserves, lien policies, insurance, financial statements, etc.);

• documents required by Civ. Code 1368 between buyer and seller such as governing documents, assessments, violation notices (the general membership does not have the right to other members' violation notices), construction defects, etc.;

• interim financial statements, including (i) balance sheet, (ii) income and expense statement, (iii) budget comparison, and (iv) general ledger;

• salaries paid to employees, vendors, or contractors (except as provided by attorney-client privilege) which shall be set forth by job classification or title, not by the employee's name, social security number, or other personal information;

• contracts;

• labor union contracts;

• state and federal tax returns;

• reserve account balances and payments from reserves;

• board, committee and membership meeting agendas and minutes (except for executive session minutes);

• membership lists;

• invoices, receipts, canceled checks, purchase orders approved by the association, credit card statements for credit cards issued in the name of the association, statements for services rendered, and reimbursement requests submitted to the association;

• rules and regulations (Civ. Code §1363(e));

• insurance policies;

• non-privileged reports; and

• architectural plans.

Electronic Records. Members who request records have the option of receiving them in electronic form if the records can be transmitted in a redacted format that does not allow the records to be altered. Civ. Code §1365.2(h). The association may charge a reasonable fee for this service based upon the association's actual cost to procure, redact, prepare, and reproduce the requested items. Civ. Code §1368(b). The cost of duplication shall be limited to the direct cost of producing the copy of a record in that electronic format. Civ. Code §1365.2(h).

Written Request. Requests to inspect records should be in writing. The request must be sufficiently detailed so there is no confusion over what is being requested from the association. The other benefit to a written request is that is sets a clear start date for the applicable time period for the association to produce the records.

Creating Documents. The right to review documents does not give owners the right to demand that documents be created for them.