how to inquire about questionable financials?

So more HOA drama here.

TL;DR: the books don't match up...How can I properly inquire and get questions answered.
$9000 line item going to "other account", then mysteriously disappears from official operating statement
$7000 "income" missing from official operating statement
44% of our $90k budget spent on lawn service and maintenance

Over the summer I met strong resistance inquiring about our HOA. As a new neighbor, I started asking for previous annual statements, budgets, annual meeting minutes, etc. Every inquiry was met with resistance and statements of "you are not allowed to see it." I finally was able to get the PMC to print off operating statement for the end of 2020 and July 2021 (note, not an actual budget or annual statement). Then, after our long delayed annual meeting, the HOA board gave handouts with a "budget analysis" for last few years and next few years (note, this was a handout at the annual meeting, not annual statement or budget, and this has not been published for anyone else to review that was not at the meeting).

As I've looked into it in more detail, there about a $16k swing ($7k missing income and $9k missing expense) from what has hastily emailed to me under inquiry vs what was provided at the annual meeting. In addition, it seems we are spending nearly $0k/yr on lawn service (mowing, irrigation, maintenance, etc) for the tiny amount of common space we have. I've looked at budgets for nearby neighborhoods with similar common area and they are spending much much less. Additionally, many neighbors complain that the lawn service doesn't really do much and hardly comes through (example, 1 leaf pickup service in the fall).

Our HOA has continued to circle the wagons, no transparency, no ability to communicate with the board members, no access to board meetings, no minutes, no record of any HOA business. All communication is run through the PMC, which has a vested interest in protecting the status quo and I genuinely doubt they are sending communications to the proper board or committee.

So how does one go about inquiring and digging into this? I'm not suggesting something nefarious, but it does raise eyebrows that general questions are met with strong resistance and shut down of communication.

-- Write a formal, non-snarky letter that requests specific records and cites the relevant parts of the Idaho Nonprofit Corporation Act as given at https://legislature.idaho.gov/statutesrules/idstat/Title30/T30CH30PT11/ .

-- Also cite any sections of the Bylaws that state records to which owners are entitled.

-- Be very specific in what you request. I would not go back more than two years, because what's done is done. Do not make the request wildly expansive. No fishing expeditions are allowed.

-- Be saccharine-like polite.

-- Send the letter certified mail, return receipt requested to the HOA corporation's registered agent, as listed at the Idaho Sec of State site, corporations section, under your HOA's name.

-- If six weeks go by without a response, report back here. Chances are at this point you would have to threaten a lawsuit. If push comes to shove, you would have to file a lawsuit.

Most accountants prefer Accrual. Most people run their own finances on a Cash Basis. If a small association, Cash Basis is fine and easier for the average owner to understand. How small is more dependent on how many vendors are paid. No amenities and few vendors, I say use Cash Basis.

Don't forget to take a look at the board meeting minutes as well. Ilike to see a documented path. For example, a need for a specific service was first discussed at meeti g 1 and the property manager was asked to prepare a request for proposal.

At meetings 2 and 3, the RFP was reviewed, edited for whatever reason and the board then approved. At meeting 4, two RFP responses came in, etc. The amount of money to be spent should be part of these discussions and then the income-expense statement will reflect what was done,

I have had problems getting financial questions answered by our management. They have currently overspent the HOA funds and have borrowed from their personal funds and now want to assess everyone to repay that amount plus another $3000.
They also collect fees from some homeowners for backyard mowing which are not the responsibility of the HOA. Only front yards are included in our dues. They show this as income and then an expense on financial statements. This skews the actual income and expense of the HOA, so when looking at a report, you can not tell if everyone is paying their dues or even the backyard fees, which the property of the lawn mowers.

Does this look ethical or even legal? Comingling of the extra fees moved through the HOA seems to me to be very fraught for mistakes or a vey poor accounting practice.

Would love to hear your comments