What is an HOA treasurer report?
An HOA treasurer report is the monthly financial summary the treasurer presents at board meetings. It shows how much money the association has, how income and spending compare to the budget, and who is behind on dues.
A consistent report builds trust. When the board sees the same format every month, it’s easy to spot overspending early, keep reserves on track, and answer owners’ questions with confidence.
What to include
- Beginning and ending balances for each bank account
- Deposits and withdrawals for the month
- Income and expenses by category
- Month and year-to-date actuals vs. budget
- Variances that need explanation
- Delinquent accounts by age
Template preview
Fill in the [highlighted] fields| Account balances | |||||
| Account | Beginning balance | Deposits | Withdrawals | Ending balance | |
|---|---|---|---|---|---|
| Operating account | $42,000 | $7,200 | $5,900 | $43,300 | |
| Reserve account | $85,000 | $1,700 | $0 | $86,700 | |
| Total | $127,000 | $8,900 | $5,900 | $130,000 | |
| Income & expenses vs. budget | |||||
| Category | Month actual | Month budget | YTD actual | YTD budget | YTD variance |
| Assessments | $6,500 | $6,500 | $58,500 | $58,500 | $0 |
| Late fees & interest | $150 | $100 | $1,250 | $900 | $350 |
| Other income | $40 | $83 | $410 | $750 | $-340 |
| Total income | $6,690 | $6,683 | $60,160 | $60,150 | $10 |
| Landscaping & grounds | $1,500 | $1,500 | $13,500 | $13,500 | $0 |
| Utilities | $640 | $650 | $5,600 | $5,850 | $-250 |
| Insurance | $792 | $792 | $7,128 | $7,128 | $0 |
| Repairs & maintenance | $980 | $417 | $4,200 | $3,750 | $450 |
| Management & admin | $125 | $125 | $1,125 | $1,125 | $0 |
| Legal & accounting | $0 | $250 | $1,800 | $2,250 | $-450 |
| Reserve contribution | $1,667 | $1,667 | $15,000 | $15,000 | $0 |
| Total expenses | $5,704 | $5,401 | $48,353 | $48,603 | $-250 |
| Net income | $986 | $1,282 | $11,807 | $11,547 | |
| Delinquencies | |||||
| Days past due | Accounts | Amount | |||
| 1–30 days | 4 | $1,300 | |||
| 31–60 days | 2 | $650 | |||
| 61–90 days | 1 | $325 | |||
| 90+ days | 1 | $975 | |||
| Total delinquent | 8 | $3,250 |
Tips for using this template
Match the report to your bank statements before the meeting so the numbers are final.
Add a one-line note for any category more than 10% over or under budget.
Report delinquencies by age and total in open session; discuss specific owners in executive session.
Include bank statements or a balance sheet so directors can check the totals.
Frequently asked questions
What should an HOA treasurer report include?
Account balances, income and expenses compared to the budget, year-to-date totals, delinquencies, and notes on anything unusual.
How often should the treasurer report?
Most boards review a treasurer report at every regular board meeting, usually monthly or quarterly.
Is the treasurer report the same as a balance sheet?
No. A balance sheet lists assets, liabilities, and fund balances at a point in time. The treasurer report summarizes activity and budget performance, and often includes a balance sheet as an attachment.