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Treasurer

Governance

The board officer responsible for overseeing the HOA's financial accounts and reporting.

Definition

The treasurer oversees all financial matters of the HOA — reviewing monthly financial statements, signing checks (often with a second signature for amounts over a threshold), presenting financial reports at board meetings, overseeing the annual budget process, and working with the auditor or CPA. In smaller associations without a management company, the treasurer may also handle day-to-day bookkeeping. In managed communities, the treasurer reviews and approves the work done by the management company but delegates daily financial operations. The treasurer has a heightened fiduciary duty around financial controls and must disclose any conflicts of interest.

Why It Matters for HOA Boards

The treasurer is the board's financial watchdog. A diligent treasurer catches errors, prevents fraud, and ensures the community's money is handled responsibly.

Frequently Asked Questions

What financial records should the treasurer review monthly?
Monthly bank statements, balance sheet, income/expense report vs. budget, accounts receivable aging (delinquency report), and any unpaid invoices over a set threshold.

Related Terms

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This page provides general information only — not legal or financial advice. HOA laws vary by state and community. Always consult your governing documents and an HOA attorney for guidance specific to your situation.