I know what you are thinking, but no, that's not it.
We seem to have hit another wet patch in our merry and exciting adventure, so while we are waiting for that to dry out, have a look at the following websites.
In the USA the equivalent of our Community of Owners are Homeowner Associations, and in California there are strict legal rules regarding the Community Budget.
www.dre.ca.gov/pdf_docs/re8.pdf
And this is an example of how one Homeowner Association publishes all it's stuff, budgets, minutes etc.. As Spock would say, fascinating
www.tlbhoa.org