Records for Self Managed HOA, publishing Board Emails, bank & CC statements

You may think most people aren't reading the board meeting minutes, but as I've often said, it's dangerous to assume anyone will or won't think, act or do as you. If someone wants to start some fuckery, they will find other ways to do it anyway. You have new board members who need to be trained, so you shouldn't make decisions based on "well, I won't/will do such and such, so no one else will either". Make the information available and then it's up to people to read it and ask questions about anything they don't understand - and they won't accuse the board of hiding stuff. These are supposed to be adults and all of you are business partners in making the association run.

That said, you don't need to download the board emails - those could be made available upon request. And yes, you should publish monthly income/expense statements. All you have to do is put together an Excel spreadsheet that provides this information over a year and simply plug in the month's numbers. That way, people can see for themselves how certain expenses have gone up or down over time.

As for the board members not reading most of the financial report, how do you know that? Was there a quiz on what was in the balance sheet vs. the delinquency report during board meetings? Did someone ask a question about something that was already in the report (if he/she bothered to read it?) Now that you're going self managed, the point should be made (several times) that ALL board members should be reviewing this information because one of them might be treasurer someday, and should know the ins and outs of the report. As you note, that's why $3500 in errors were missed - if you hadn't noticed it, no one would have known.

Finally, what you think as "fluff" might be important to your colleagues, so that decision isn't only yours to make. If everyone feels certain information can be left off and provided later as needed, someone should have spoken to the management company about revising the report. You don't say how your financial statements will be prepared or who will be doing it, so if you're hiring a bookkeeper for that, now's the time to review it with your colleagues so you can decide as a group what information is vital so the report can be prepared accordingly. Personally, I prefer all the information be made available because I'd rather have it and not need it than vice versa. Saves time and confusion.