In Washington State we have what is called a resale certificate. The owner orders this and it is provided to the buyer. Most often this happens after there is a signed purchase and sale agreement and there is a cost usually of about $150.00 If the purchaser doesn't like what they find upon review, they can then cancel the sale agreement. I'm not sure where you are, but perhaps if it is important to you, you could bear the cost and see if it could be ready prior to you signing the purchase and sale.

In NC and elsewhere the Owner has the right to get copies all financials. If the Owner WANTS to sell have him get the $$ info and give it to you. 
It is a membership organization and a member has access to get info from the Board.

Under Florida law, the Association / Buyer would be required to provide the financial to you. 
 
In any case and state, if they are refusing to do so, I would be suspect.

My situation is further complicated because the property is in foreclosure and will be sold in a sheriff's sale the first of Feb. I don't have a lot of time to prepare myself with the proper information to determine if it is a good deal or not.Surely they don't expect someone to show up with cash payable that day to the sheriff that will be turned over to the bank to satify the debt, which in this case is $283,000. The bank sells it to the highest bidder. 
That may or may not be a good deal, but I can not make an educated judgement unless I can get full disclosure of of the financial stability of the HOA. The association in large part is responsible for maintaining the value of my investment. I believe the association (1 board president), is being advesarial because he wants to bid on the unit as well. He has the benefit of that information, and is not allowing me to obtain the documents required by my lender. In addition, if there are any liens on the unit he has the power (not the authority) to erase any additional fees or assessments placed on the unit by the association. In this particular situation there is not an "owner" per say, represented that could compell the association to provide the information. The sheriff's agent indicated that the bank is not approachable until the day of the sale. I am convinced that I am not getting the correct information. It is unreasonable on the face of it and it does not serve anybody's best interest. I'm in southern Indiana.

Now it reminds me of the old Clint Eastwood movie - Do you feel lucky? Well do ya?

our problem is the association board isnt freaking paying any of the bills, so we are getting almost suid by vendors cause they want there money, we have tried to get them off them board but for some reason an arbitrator in tallahasse are on their side and but them back on the board after the building had a vote kicking them out we are at wits end

I would like to see a copy of what a HOA budget should look like.