March 13, 2026 — Tricia Wright’s Response
Dear Mr. Roth,
As previously advised in response to your prior inquiries, the invoices related to the roof replacement project have already been provided. Based on your most recent request, the following information is reflected in the Association’s accounting records for those invoices:
- General Ledger (GL) Code Used: The roof replacement is a reserve-funded project. Prior to the establishment of a separate Structural Integrity Reserve Study (SIRS) account, the General Ledger code used was Pooled General Reserves – GL #300100. Once the SIRS account was established, the General Ledger code used became GL #900104 (SIRS).
- Account from Which Payment Was Made: Payments for the roof replacement were made from the Association’s reserve funds, specifically the SIRS reserve account, consistent with the classification of this project as a reserve expense.
This same information has been provided to you on several occasions by both current and prior management. Additionally, management has attempted to review this information with you directly using the 2025 and 2026 budgets, including the General Ledger account listings and corresponding budget line items.
At this time, the Association has provided the invoices and the accounting information you have requested. The roof replacement is a reserve item and was paid from the Association’s reserve funds as reflected in the Association’s financial records.
Accordingly, the Association considers this matter addressed.
Best Regards,
Tricia Wright, LCAM
General Manager
March 16, 2026 — Matthew Roth’s Reply
Dear Ms. Wright,
Thank you for your response and for providing the accounting information.
After reviewing the Association’s records again, it appears that the final payment on the roof contract ($124,272.72) and several subsequent payments to Best Roofing were recorded under GL #305655 (Contract Liability – CY SIRS Expenses). The only Best Roofing payment recorded under GL #900104 (Special Projects) appears to be the $232,638 entry.
Because the accounting records show that the other Best Roofing payments were recorded under GL #305655 (Contract Liability – CY SIRS Expenses) rather than GL #900104, and understanding that GL #300100 was previously used for reserve accounts prior to the establishment of the SIRS coding in 2025, I am unclear how GL #900104 was the SIRS code used for this project as described in your email.
Could you please clarify why the $232,638 payment was recorded under GL #900104, which based on the accounting records reviewed appears to be the only Best Roofing payment recorded under that code, while the other Best Roofing payments associated with the SIRS roof project were recorded under GL #305655?
Thank you for your assistance.
Matthew Roth