Association accounting, explained plainly.
Notes on reserve funding, assessments, board reporting, and the Florida statutes that govern HOA and condominium accounting — written for boards and managers, not accountants.
Florida's Milestone Inspection Law: What It Means for Your Reserve Accounting
The 25- or 30-year deadline, Phase 1 vs. Phase 2, and how inspection findings should feed your reserve accounting — plus a planning checklist for your board.
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Year-End 1099 Vendor Reporting: What the New $2,000 Threshold Means for Your Association
A federal law change raises the 1099-NEC reporting threshold from $600 to $2,000 for 2026 payments. What changed, what didn't, and a year-end checklist.
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Florida HOA Late Fees and Interest: What Boards Can Charge and How Payments Must Be Applied
The $25-or-5% late fee cap, the 18% default interest rate, the payment order every Florida association must follow, and the notice owners must get before attorney fees.
Read the Post →Florida HOA & Condo Budget Requirements: What Boards Must Do Before Adopting the 2027 Budget
Condos and HOAs follow different budget rules — and the 115% rule changed in 2025. Notice deadlines, reserve waivers, and a board checklist.
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Palm Beach (33480) and Downtown West Palm Beach (33401) Are Both Condo Markets
Two ZIPs across this stretch of the Intracoastal, both running heavily condo — for different reasons. Here's what that means for the books.
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Florida's SIRS Reserve Funding Rule Is Now in Effect: What Condo Boards Need to Know
The waiver your board used to have on structural reserves is gone. Here's what the rule actually requires and what it changes in your financials.
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