Books of Receipts and Expenditures; Availability for

Examination. The manager or Board of Directors shall keep detailed, accurate records in chronological order, of the receipts and expenditures affecting the common elements, specifying and itemizing the maintenance and repair expenses of the common elements and any other expenses incurred. COL070307 CH. 45 HORIZONTAL PROPERTY ACT Records and the vouchers authorizing the payments shall be available for examination by the apartment owners at convenient hours of weekdays.