加州 · 戴维斯-斯特林法
每个协会每年都必须提供的两份报告。
一份年度预算报告和一份年度政策声明，两者在同一时间窗口内送达，两者都优先于管理文件中任何相反的规定。会员正是在第二份文件中得知自己的通知会寄往何处——包括那些决定选举的通知。
节 民法典 §§ 5300–5320
章 第6章，协会治理 · 第7节
条文 4
条文核实 2026-11-03
一个时间窗口，两份报告
《加州民法典》第5300条(a)和第5310条(a)用同样的措辞规定了同样的期限：财政年度结束前30至90天。这是一个时间窗口，而不是截止日期——太早和太迟同样违法——而且第5300条以“即使管理文件中有相反规定”开头，所以章程另定日期也改变不了它。
第三份报告按自己的时间表进行。民法典第5305条规定，任何总收入超过75,000美元的财政年度，都须由加州会计委员会（California Board of Accountancy）持照人依照公认会计原则对财务报表进行审阅——在年度结束后120天内以个别送达方式提供。
年度政策声明为什么关系到选举
年度政策声明通常被当作一项合规杂务。但它十二项内容中有五项，正是此后每次选举赖以运行的通知机制：
所以这份声明不只是提供资料——它是一份长期有效的邀请，会员据此设定其他一切文件送达何处。发出了这份声明、却在选民名册中只为每位会员保留一个地址的业主协会（HOA），是自己制造了这个矛盾。
完整报告，或说明如何索取完整报告的摘要
民法典第5320条允许以摘要代替完整文件——但有一项条件，其中还包含排版要求。摘要必须在第一页载明内容的概括说明以及免费索取完整报告的方法，并以不小于10磅的粗体字印出。法条很少规定字体大小；一旦规定，是因为起草者预料到这项通知会被埋没。
而(b)款规定：已要求收到所有完整报告的会员，收到的是完整报告，而不是摘要。这是会员可以作出的第二项长期有效的选择，须按会员逐一记录，与上面的地址选择以及书面请求（必须以书面形式提出才生效）并列。
预算报告中没人读的内容
民法典第5300条(b)列有十二项内容，其中两项是对协会自身不利的陈述：董事会是否已决定推迟维修剩余寿命为30年或以下的任何主要构件，以及是否预计征收特别会费来为储备金筹资。(d)款接着规定，储备金摘要不得被采纳为证明财务管理不当的证据——披露是强制的，而它作为证据的用途在同一句话里就受到了限制。
民法典 § 5300 — 英文原文
The Annual Budget Report — Contents and Timing
Amended by Stats. 2017, Ch. 127, Sec. 4. (AB 690) Effective January 1, 2018.
条文以英文呈现，因为法律以英文颁布，具有法律效力的是英文版本。本页的说明为中文；如与条文有出入，以条文为准。
(a)Notwithstanding a contrary provision in the governing documents, an association shall distribute an annual budget report 30 to 90 days before the end of its fiscal year.
(b)Unless the governing documents impose more stringent standards, the annual budget report shall include all of the following information:
(b)(1)A pro forma operating budget, showing the estimated revenue and expenses on an accrual basis.
(b)(2)A summary of the association’s reserves, prepared pursuant to Section 5565.
(b)(3)A summary of the reserve funding plan adopted by the board, as specified in paragraph (5) of subdivision (b) of Section 5550. The summary shall include notice to members that the full reserve study plan is available upon request, and the association shall provide the full reserve plan to any member upon request.
(b)(4)A statement as to whether the board has determined to defer or not undertake repairs or replacement of any major component with a remaining life of 30 years or less, including a justification for the deferral or decision not to undertake the repairs or replacement.
(b)(5)A statement as to whether the board, consistent with the reserve funding plan adopted pursuant to Section 5560, has determined or anticipates that the levy of one or more special assessments will be required to repair, replace, or restore any major component or to provide adequate reserves therefor. If so, the statement shall also set out the estimated amount, commencement date, and duration of the assessment.
(b)(6)A statement as to the mechanism or mechanisms by which the board will fund reserves to repair or replace major components, including assessments, borrowing, use of other assets, deferral of selected replacements or repairs, or alternative mechanisms.
(b)(7)A general statement addressing the procedures used for the calculation and establishment of those reserves to defray the future repair, replacement, or additions to those major components that the association is obligated to maintain. The statement shall include, but need not be limited to, reserve calculations made using the formula described in paragraph (4) of subdivision (b) of Section 5570, and may not assume a rate of return on cash reserves in excess of 2 percent above the discount rate published by the Federal Reserve Bank of San Francisco at the time the calculation was made.
(b)(8)A statement as to whether the association has any outstanding loans with an original term of more than one year, including the payee, interest rate, amount outstanding, annual payment, and when the loan is scheduled to be retired.
(b)(9)A summary of the association’s property, general liability, earthquake, flood, and fidelity insurance policies. For each policy, the summary shall include the name of the insurer, the type of insurance, the policy limit, and the amount of the deductible, if any. To the extent that any of the required information is specified in the insurance policy declaration page, the association may meet its obligation to disclose that information by making copies of that page and distributing it with the annual budget report. The summary distributed pursuant to this paragraph shall contain, in at least 10-point boldface type, the following statement: “This summary of the association’s policies of insurance provides only certain information, as required by Section 5300 of the Civil Code, and should not be considered a substitute for the complete policy terms and conditions contained in the actual policies of insurance. Any association member may, upon request and provision of reasonable notice, review the association’s insurance policies and, upon request and payment of reasonable duplication charges, obtain copies of those policies. Although the association maintains the policies of insurance specified in this summary, the association’s policies of insurance may not cover your property, including personal property or real property improvements to or around your dwelling, or personal injuries or other losses that occur within or around your dwelling. Even if a loss is covered, you may nevertheless be responsible for paying all or a portion of any deductible that applies. Association members should consult with their individual insurance broker or agent for appropriate additional coverage.”
(b)(10)When the common interest development is a condominium project, a statement describing the status of the common interest development as a Federal Housing Administration (FHA)-approved condominium project pursuant to FHA guidelines, including whether the common interest development is an FHA-approved condominium project. The statement shall be in at least 10-point font on a separate piece of paper and in the following form: “Certification by the Federal Housing Administration may provide benefits to members of an association, including an improvement in an owner’s ability to refinance a mortgage or obtain secondary financing and an increase in the pool of potential buyers of the separate interest. This common interest development [is/is not (circle one)] a condominium project. The association of this common interest development [is/is not (circle one)] certified by the Federal Housing Administration.”
(b)(11)When the common interest development is a condominium project, a statement describing the status of the common interest development as a federal Department of Veterans Affairs (VA)-approved condominium project pursuant to VA guidelines, including whether the common interest development is a VA-approved condominium project. The statement shall be in at least 10-point font on a separate piece of paper and in the following form: “Certification by the federal Department of Veterans Affairs may provide benefits to members of an association, including an improvement in an owner’s ability to refinance a mortgage or obtain secondary financing and an increase in the pool of potential buyers of the separate interest. This common interest development [is/is not (circle one)] a condominium project. The association of this common interest development [is/is not (circle one)] certified by the federal Department of Veterans Affairs.”
(b)(12)A copy of the completed “Charges For Documents Provided” disclosure identified in Section 4528. For purposes of this section, “completed” means that the “Fee for Document” section of the form individually identifies the costs associated with providing each document listed on the form.
(c)The annual budget report shall be made available to the members pursuant to Section 5320.
(d)The summary of the association’s reserves disclosed pursuant to paragraph (2) of subdivision (b) shall not be admissible in evidence to show improper financial management of an association, provided that other relevant and competent evidence of the financial condition of the association is not made inadmissible by this provision.
(e)The Assessment and Reserve Funding Disclosure Summary form, prepared pursuant to Section 5570, shall accompany each annual budget report or summary of the annual budget report that is delivered pursuant to this article.
本条的历史版本
通过比较加州立法顾问办公室每个立法会期发布一次的法典版本整理而成。最早的是2013至2014年版，其中《戴维斯-斯特林法》已采用现行编号，因此修改从其后的版本起记录。这不只是存档问题：民法典第5145条给予会员一年时间质疑选举，适用的是选举举行当日的现行条文，而不是今天的条文。
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AB 6902018-01-01起生效
Amended by Stats. 2017, Ch. 127, Sec. 4. (AB 690) Effective January 1, 2018.
5处分项修改
查看修改内容
- (b)(3)A summary of the reserve funding plan adopted by the board, as specified in paragraph (5) of subdivision (b) of Section 5550. The summary shall include notice to members that the full reserve study plan is available upon request, and the association shall provide the full reserve plan to any member upon request.
- (b)(10)When the common interest development is a condominium project, a statement describing the status of the common interest development as a Federal Housing Administration (FHA)-approved condominium project pursuant to FHA guidelines, including whether the common interest development is an FHA-approved condominium project. The statement shall be in at least 10-point font on a separate piece of paper and in the following form: “Certification by the Federal Housing Administration may provide …
- (b)(11)When the common interest development is a condominium project, a statement describing the status of the common interest development as a federal Department of Veterans Affairs (VA)-approved condominium project pursuant to VA guidelines, including whether the common interest development is a VA-approved condominium project. The statement shall be in at least 10-point font on a separate piece of paper and in the following form: “Certification by the federal Department of …
- (b)(12)A copy of the completed “Charges For Documents Provided” disclosure identified in Section 4528. For purposes of this section, “completed” means that the “Fee for Document” section of the form individually identifies the costs associated with providing each document listed on the form.
- (f)
This section shall become inoperative on July 1, 2016, and, as of January 1, 2017, is repealed, unless a later enacted statute, that becomes operative on or before January 1, 2017, deletes or extends the dates on which it becomes inoperative and is repealed.
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AB 5962016-01-01起生效
Amended by Stats. 2015, Ch. 184, Sec. 1. Effective January 1, 2016. Inoperative July 1, 2016. Repealed as of January 1, 2017, by its own provisions. See later operative version added by Sec. 2 of Stats. 2015, Ch. 184.
2处分项修改
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- (b)(3)A summary of the reserve funding plan adopted by the board, as specified in paragraph
(5) of subdivision (b) of Section 5550. The summary shall include notice to members that the full reserve study plan is available upon request, and the association shall provide the full reserve plan to any member upon request.
- (f)This section shall become inoperative on July 1, 2016, and, as of January 1, 2017, is repealed, unless a later enacted statute, that becomes operative on or before January 1, 2017, deletes or extends the dates on which it becomes inoperative and is repealed.
逐字转载自加州立法顾问办公室（Legislative Counsel）公布的条文，并与第二个来源逐字核对（leginfo (Legislative Counsel official bulk code database, LAW_SECTION_TBL) · California Public Law (Public.Law)）。加州法律属于政府法令，不受版权保护。本页为非官方转载——官方版本由立法顾问办公室在leginfo.legislature.ca.gov公布，以该版本为准。
机器可读：/data/5300.json——同一条文，附分项锚点、日期和来源。
民法典 § 5305 — 英文原文
Review of the Financial Statement Above $75,000 Gross Income
Added by Stats. 2012, Ch. 180, Sec. 2. (AB 805) Effective January 1, 2013. Operative January 1, 2014, by Sec. 3 of Ch. 180.
条文以英文呈现，因为法律以英文颁布，具有法律效力的是英文版本。本页的说明为中文；如与条文有出入，以条文为准。
Unless the governing documents impose more stringent standards, a review of the financial statement of the association shall be prepared in accordance with generally accepted accounting principles by a licensee of the California Board of Accountancy for any fiscal year in which the gross income to the association exceeds seventy-five thousand dollars ($75,000). A copy of the review of the financial statement shall be distributed to the members within 120 days after the close of each fiscal year, by individual delivery pursuant to Section 4040.
逐字转载自加州立法顾问办公室（Legislative Counsel）公布的条文，并与第二个来源逐字核对（leginfo (Legislative Counsel official bulk code database, LAW_SECTION_TBL) · California Public Law (Public.Law)）。加州法律属于政府法令，不受版权保护。本页为非官方转载——官方版本由立法顾问办公室在leginfo.legislature.ca.gov公布，以该版本为准。
机器可读：/data/5305.json——同一条文，附分项锚点、日期和来源。
民法典 § 5310 — 英文原文
The Annual Policy Statement — Contents and Timing
Amended by Stats. 2021, Ch. 640, Sec. 10. (SB 392) Effective January 1, 2022.
条文以英文呈现，因为法律以英文颁布，具有法律效力的是英文版本。本页的说明为中文；如与条文有出入，以条文为准。
(a)Within 30 to 90 days before the end of its fiscal year, the board shall distribute an annual policy statement that provides the members with information about association policies. The annual policy statement shall include all of the following information:
(a)(1)The name and address of the person designated to receive official communications to the association, pursuant to Section 4035.
(a)(2)A statement explaining that a member may submit a request to have notices sent to up to two different specified addresses, pursuant to Section 4040.
(a)(3)The location, if any, designated for posting of a general notice, pursuant to subdivision (a) of Section 4045.
(a)(4)Notice of a member’s option to receive general notices by individual delivery, pursuant to subdivision (b) of Section 4045.
(a)(5)Notice of a member’s right to receive copies of meeting minutes, pursuant to subdivision (b) of Section 4950.
(a)(6)The statement of assessment collection policies required by Section 5730.
(a)(7)A statement describing the association’s policies and practices in enforcing lien rights or other legal remedies for default in the payment of assessments.
(a)(8)A statement describing the association’s discipline policy, if any, including any schedule of penalties for violations of the governing documents pursuant to Section 5850.
(a)(9)A summary of dispute resolution procedures, pursuant to Sections 5920 and 5965.
(a)(10)A summary of any requirements for association approval of a physical change to property, pursuant to Section 4765.
(a)(11)The mailing address for overnight payment of assessments, pursuant to Section 5655.
(a)(12)Any other information that is required by law or the governing documents or that the board determines to be appropriate for inclusion.
(b)The annual policy statement shall be made available to the members pursuant to Section 5320.
来源不一致。 Text taken verbatim from the Legislative Counsel of California official code database and checked word for word against an independent publisher. The two sources disagree on one word: the official database reads “Sections 5920 and 5965” where california.public.law reads “Section”. The plural is what the Legislative Counsel publishes and is what the citation list requires. The same substitution appears at §§ 4210, 5310, 5350 and 5375 — in every case immediately before a list of two or more section numbers, and nowhere else, which is where the second source's own citation-linking rewrites the word.
本条的历史版本
通过比较加州立法顾问办公室每个立法会期发布一次的法典版本整理而成。最早的是2013至2014年版，其中《戴维斯-斯特林法》已采用现行编号，因此修改从其后的版本起记录。这不只是存档问题：民法典第5145条给予会员一年时间质疑选举，适用的是选举举行当日的现行条文，而不是今天的条文。
-
SB 3922022-01-01起生效
Amended by Stats. 2021, Ch. 640, Sec. 10. (SB 392) Effective January 1, 2022.
2处分项修改
查看修改内容
- (a)(2)… to two different specified addresses, pursuant to
subdivision (b) of Section 4040.
- (a)(3)The location, if any, designated for posting of a general notice, pursuant to
paragraph (3) of subdivision (a) of Section 4045.
逐字转载自加州立法顾问办公室（Legislative Counsel）公布的条文，并与第二个来源逐字核对（leginfo (Legislative Counsel official bulk code database, LAW_SECTION_TBL) · California Public Law (Public.Law)）。加州法律属于政府法令，不受版权保护。本页为非官方转载——官方版本由立法顾问办公室在leginfo.legislature.ca.gov公布，以该版本为准。
机器可读：/data/5310.json——同一条文，附分项锚点、日期和来源。
民法典 § 5320 — 英文原文
Delivering a Report in Full or in Summary
Amended by Stats. 2021, Ch. 640, Sec. 11. (SB 392) Effective January 1, 2022.
条文以英文呈现，因为法律以英文颁布，具有法律效力的是英文版本。本页的说明为中文；如与条文有出入，以条文为准。
(a)When a report is prepared pursuant to Section 5300 or 5310, the association shall deliver one of the following documents to all members by individual delivery pursuant to Section 4040:
(a)(2)A summary of the report that includes, on the first page, a general description of the content of the report and instructions, printed in at least 10-point boldface type, regarding how to request a complete copy of the report at no cost to the member.
(b)Notwithstanding subdivision (a), if a member has requested to receive all reports in full, the association shall deliver the full report to that member, rather than a summary of the report.
本条的历史版本
通过比较加州立法顾问办公室每个立法会期发布一次的法典版本整理而成。最早的是2013至2014年版，其中《戴维斯-斯特林法》已采用现行编号，因此修改从其后的版本起记录。这不只是存档问题：民法典第5145条给予会员一年时间质疑选举，适用的是选举举行当日的现行条文，而不是今天的条文。
-
SB 3922022-01-01起生效
Amended by Stats. 2021, Ch. 640, Sec. 11. (SB 392) Effective January 1, 2022.
2处分项修改
查看修改内容
- (a)… one of the following documents to all
members, members by individual delivery pursuant to Section 4040:
- (a)(2)A summary of the
report. The summary shall include report that includes, on the first page, a general description of the content of the report. Instructions on report and instructions, printed in at least 10-point boldface type, regarding how to request a complete copy of the report at no cost to the member shall be printed in at least 10-point boldface type on the first page of the summary. member.
逐字转载自加州立法顾问办公室（Legislative Counsel）公布的条文，并与第二个来源逐字核对（leginfo (Legislative Counsel official bulk code database, LAW_SECTION_TBL) · California Public Law (Public.Law)）。加州法律属于政府法令，不受版权保护。本页为非官方转载——官方版本由立法顾问办公室在leginfo.legislature.ca.gov公布，以该版本为准。
机器可读：/data/5320.json——同一条文，附分项锚点、日期和来源。