Marc,
Welcome to the forum.
Might be and actually doing are two different things. Proof will decide which one it is.
FL 720.303 addresses what records you are allowed to see.
FL 720.305 addresses the process for imposing monetary penalties (fines).
As for the accusation, it would depend on what the issue is. For example, someone calls the Association to say that your trash cans have not been put away. Someone from the MC or Association goes to check and sees that the trash cans have indeed not been put away. Who is the accuser (the initial caller or the MC/Association who saw the violation)?
Rather then worry about who the accuser is, I would ask myself is was I then or am I now in violation? If I was, then I would bring the issue into compliance. If I was not, then I would ask for proof of the violation (pictures, etc.) at the hearing.
Now, if you take the issue through the courts, during the discovery process you will be able to find out who made the initial complaint (that is if there is documentation of said complaint). A hearing before the Board or fining committee is not the same as a hearing before the courts.
This is why I suggested asking yourself if the violation occurred or is occurring vs. who made the complaint.
If you want advice on how to respond to a complaint, please provide what the complaint was and if you actually are or were in violation.