CIDA Report Required Documents

Please review the list below to determine if you have all of the documents that are required to complete the due-diligence examination. Download a PDF of this list

Declaration (CCRs)

Declaration of Covenants, Conditions, and Restrictions. Also known as the CCRs or “Declaration.” The most important document in the hierarchy of the governing documents.


Board Meeting Minutes

Meeting meetings must be taken during any meeting of the Board at which a quorum is established. Minutes must then be approved by the Board of Directors and retained indefinitely.


Bylaws

The Bylaws are the rules by which the HOA is governed in those instances where the HOA is a non-profit corporation. The Bylaws may also include language that imposes certain restrictions and responsibilities on the members of the HOA. As such, it is extremely important that the buyer is provided with a complete copy of the Bylaws including ALL amendments.


Most Recent Reserve Study

A reserve study is a long-term budget forecast. To be beneficial and in compliance with most state statutes, the RS must be “current.” A current RS includes a (30-year) spending projection that begins with the first day of the current budget year, typically January 1. Responsible governance and the laws of some states require that the RS must be updated each year. If a current RS is not available, the buyer should request the most recent RS that has been completed.


Current Insurance Certificate

The Insurance certificate is a 1 or 2-page summary of the insurance coverage maintained by the Association. There could be separate certificates for the property and liability insurance policies or a single document may be used to summarize all coverage provided under multiple policies.


Rules & Regulations

The Rules & Regulations (Rules & Regs) are legal documents that, along with the Declaration, Bylaws, and Articles of Incorporation form the “governing documents” of the HOA. A current, COMPLETE version of the Rules & Regs should be provided to every buyer prior to closing.


Approved Operating Budget

The operating budget document should clearly state whether is an “approved” budget. Draft versions of the operating budget may or may not be binding depending on the wording in the Bylaws.


Balance Sheet & Income Statement (YTD & Year End)

Collectively, the two documents are referred to as a “financial statement.” The year-end financial statement covers a 1-year reporting period that ends on the last day of the budget year, typically December 31. The year-to-date (YTD) financial statement covers a partial year reporting period that begins on the first day of the budget year and ends on a date other than the last day of the year. In most instances, the YTD financial statement will end on the last day of a calendar month.


Purchase & Sale Agreement

The contract is used to purchase residential real estate. May be known by other names in states other than Oregon. The document should include the complete property address, the unit number in a transaction involving a condominium and any disclosure information that is required by law.


Independent Accountant’s Review Report

A formal document prepared by a Certified Public Accountant. Similar in appearance to an Independent Auditor’s Report, which is a higher level of inquiry that is also prepared by a CPA. Either report will satisfy the statutory requirement for an Independent Review or end-of-year compilation of the Association’s financial statement. The document MUST be prepared by a CPA and should include a cover page or introductory page that clearly identifies the report as an Independent Accountant’s Review of Auditor’s Report.


Litigation Documents

In the event the HOA is involved in litigation, the documents that you may receive can be varied. Based on the advice of counsel the Board may be within its right to refuse to provide litigation documents. If that litigation is a factor, CIDA recommends that the buyer request all documents relating to the case that may be available.


Independent Auditor’s Report

A formal audit prepared by a Certified Public Accountant. The document should include a cover page or introductory page that clearly identifies the report as an Independent Auditor’s Report.


Borrowing & Special Assessment Resolution

A Borrowing Resolution is a document that provides a historical record of the Board of Directors’ decision to borrow money, usually from a bank, although the lender could be any type of third-party lender. A Special Assessment Resolution is a document that provides a historical record of the Board of Directors’ decision to levy a special assessment.


Condition Assessment & Inspection Report

A property condition assessment is a comprehensive property inspection. Depending on the scope of the assessment activities, the report may be an exhaustive examination of the subject property or the report may focus on one or more special areas, as in the case of a building enclosure condition assessment, which involves the exterior siding and related elements.


Amended or Restated CCRs & Bylaws

An amendment to the CCRs and the Bylaws occurs when one of the documents is changed. The CCRs may be restated in those instances where the Association is attempting to REPLACE the original document. Any time the documents have been amended or restated, the buyer should insist on receiving a complete set of documents that includes all of the most recent changes. If the original declaration has been restated it will, upon recording, serve to nullify all previous versions of the declaration.


Any additional documents