Documents Board is entitled to view after transition from Declarant control

Here are some threads on the topic that should be able to assist you:

Subject: HOA Transition from developer

Subject: Transition to Homeowner Control problems Your own thread from a year ago

Subject: HOA transition from developer control to homeowner control

Additionally, see:

Best Practices Report #7 - Transition a 55 page pdf document from the Foundation for Community Association Research

Developer/Homeowner Transition: A Guide To Success from Neighborhood link

TRANSITION PLAN a 10 page pdf document developed by an HOA (specifically for their HOA but still good info)

For the future:

Best Practices Reports links to all the reports by the Foundation for Community Association Research

Virginia, In our state (also Virginia!) there are statutory requirements that would be the minimum required. (Of course your state requirements may be different, or not exist in statute at all.) So, check your state laws and of course anything your governing documents may contain. At the end of the day, lots depends on having a decent relationship with the Declarant. From your note, I sense that you do. For some mind-joggers, here is the section from our state law:

55-509.2. Documents to be provided by declarant upon transfer of control.

Unless previously provided to the board of directors of the association, once the majority of the members of the board of directors other than the declarant are owners of improved lots in the association and the declarant no longer holds a majority of the votes in the association, the declarant shall provide to the board of directors or its designated agent the following: (i) all association books and records held by or controlled by the declarant, including without limitation, minute books and rules and regulations and all amendments thereto which may have been promulgated; (ii) a statement of receipts and expenditures from the date of the recording of the association documents to the end of the regular accounting period immediately succeeding the first election of the board of directors by the home owners, not to exceed 60 days after the date of the election, such statement being prepared in an accurate and complete manner, utilizing the accrual method of accounting; (iii) the number of lots subject to the declaration; (iv) the number of lots that may be subject to the declaration upon completion of development; (v) a copy of the latest available approved plans and specifications for all improvements in the project or as-built plans if available; (vi) all association insurance policies which are currently in force; (vii) written unexpired warranties of the contractors, subcontractors, suppliers, and manufacturers, if any, relative to all common area improvements; (viii) any contracts in which the association is a contracting party; (ix) a list of manufacturers of paints, roofing materials and other similar materials if specified for use on the association property; and (x) the number of members of the board of directors and number of such directors appointed by the declarant together with names and contact information of members of the board of directors.

If the association is managed by a common interest community manager in which the declarant, or its principals, has no pecuniary interest or management role, then such common interest community manager shall have the responsibility to provide the documents and information required by clauses (i), (ii), (vi), and (viii).

https://corpkit.com/store/showroom/corporateSeals.html

Check your state laws about HOAs to see how far back Homeowners can demand the inspection of any documents--the developer's or otherwise.

In CA, for example, only meeting minutes must be kept forever. And only the current year + the 2 previous years of just about everything else can be reviewed by H/Os.

To demand inspection of 10 years of issued checks, whatever GA law says, seems extremely unreasonable to me.

Sorry, some listed may not pertain to GA (not CA).