Lawrence,
It would vary by State. Typically, an Association may keep from disclosing lawyer client information. There are typically other limitations as well. I suspect that this would be within your States corporate law and/or HOA laws perhaps sections of other GA laws would also apply.
A member of the Board should also keep in mind that a members right to inspect is not the same thing as a member exercising that right to inspect. The Association does not have to volunteer information that may be of questionable nature and possibly used improperly. As a matter of fact Georgia Code - Corporations and Partnerships - Title 14, Section 14-3-1602, specifically says that the member may inspect the records providing [emphasis added]:
A member may inspect and copy the records identified in subsection (c) of this Code section only if:
(b) A member is entitled to inspect and copy, at a reasonable time and location specified by the corporation, any of the records of the corporation described in subsection (a) of this Code section
if the member gives the corporation written notice or a written demand at least five business days before the date on which the member wishes to inspect and copy.
(c) A member is entitled to inspect and copy, at a reasonable time and reasonable location specified by the corporation, any of the following records of the corporation
if the member meets the requirements of subsection (d) of this Code section and gives the corporation written notice at least five business days before the date on which the member wishes to inspect and copy:
d) A member may inspect and copy the records identified in subsection (c) of this Code section only if:
(1) The memberĚs demand is made in good faith and for a proper purpose that is reasonably relevant to the memberĚs legitimate interest as a member;
(2) The member describes with reasonable particularity the purpose and the records the member desires to inspect;
(3) The records are directly connected with this purpose; and
(4) The records are to be used only for the stated purpose
If you read through the codes, you will see that they point to other sections of law as well. I did not take the time to fully investigate this.
I personally, see zero issue reporting at the annual meeting that there are 10 lots who are behind in paying assessments. I do believe that there are issues if you report the names or the numbers of the lots. Just do a search on this forum about releasing names of delinquent members and you will see that this issue tends to be discussed every year.
Not knowing GA law, I can not provide you specifics for GA.
As I said, each State is different. In Virginia, the laws are very specific about what you may not release to other members:
§ 55-510. Access to association records Once you click the link scroll down to "C. Books and records kept by or on behalf of an association may be withheld from inspection and copying to the extent that they concern:" if you are interested.
Tim