First off you need to go by your declaration. This is the most important part of running the association. 
 
You do not say what the reimbursement was for. 
 
Second our association is run by a management service. We are still the board, but when something comes up and a vote is needed then it is discussed thn voted on. 
I had a similar situation where as the lady needed paid for damages that the association was responsible for. They did not want to pay and I spoke in her behalf by pointing out that although the storage unit held her furnace and water heater, and the damages to her furnace was caused by a leak in the roof it was the association problem not hers. 
I am still in ligatition over this to this day. They ended up paying. 
 
So read read read ur docs. And then come back and discuss a little more 
 

This is astounding! Association money belongs to the members, not just the BOD members. These records are public and not at all private and the members must be informed. The treasurer is bound by either state condo laws, and your condo docs to release that information in addition to performing their fiduciary duties. I'm the treasurer of our board and there would never, ever be a time when I would refuse to release the information on an expense. Is there something to hide?

I have no idea where your property is located. If you are in Florida, you can make a complaint to the state agency that enforces state statutes. The agency is: DBPR. Complaint forms can be found on their web site. Other states have similar agencies. Problem; all condos have similar issues. If you live in a condo, most owners prefer to ignore board members or management companies that comit crimes because they prefer to "not get involved" unless it involves them directly. If monthly fees were increased by $100, suddenly owners may become more interested.Perhaps not?

The original post doesn't provide enough information. It says "reimburse expenses". What kind of expenses? Were they approved by the board? Is this for damages for out of pocket expenses? 
 
All of these would have an effect on proper answers

It was nice of you, S, to speak up in the lady's behalf. It is obvious that a leaky roof is the responsibility of the association.If the owner is paying storage fees, the unit itself and the contents inside are the responsibility of the assn. We have not had a problem like that here ( as far as to whom is responsible for the costs) but one learns the rules and regulations after so many years managing.I repeat,''Problems coming from the roof are the responsibility of the association.''I have said this many times.We had leaky storage units in the past. The association had the repairs made and I painted the storage units and was paid for my work. Read the rules and regulations as regards repairs.

Okay, first you need to do your due diligence. Refer to your state statutes regarding financial disclosure of the HOA. Next, refer to your covenants and declarations, usually filed with your county. Lastly, refer to your bylaws. 
 
Our HOA Board in NC is obligated to explain such an expenditure. NC state law (Chapter 47C-3-118); All financial and other records, including records of meetings of the association and executive board, shall be made reasonably available for examination by any unit owner and the unit owner's authorized agents as required by the bylaws and by Chapter 55A of the General Statutes if the association is a nonprofit corporation. If the bylaws do not specify particular records to be maintained, the association shall 
keep accurate records of all cash receipts and expenditures and all assets and liabilities. 
 
And in our covenants; The association shall, upon request and during normal business hours, make available for inspection by unit owners and the first mortgagees and the insurers and guarantors of the first mortgage on any unit, current copies of the Declaration, the Bylaws, other rules and regulations governing the condominium and the books, records, and financial statements of the association. 
 
So to answer your question about financial disclosure, it depends. If you would provide which state the condos are located in perhaps someone from that state could help you further.

I think we've gotten too complicated here. The expense should have been approved by the Board in advance. If it was an emergency situation, the Board would normally consider the reimbursement if in fact the expense was exigent.

Every condo. has different Declarations, get familiar with it. I live in an area that has 6 condo. complexes, every one is written different!! Make sure you read it, understand it, if not find a lawyer that does! That will save you money in the end.. I found that out the hard way....

As for the reimbursement of owner expenses, it does seem like it shoudld be the Association responsibility. 
 
On a slightly different angle, I serve on a FL board and our condo documents clearly state that Board members should be reimbursed for reasonable expenses in the conduct of their responsibilities. Since I live out of state, I asked to be able to particpate in Board meetings by teleconference, but the Board/president denied my request. So when I traveled by air to particpate in person in the Board meetings, I submitted my travel, loging and rental car expenses. The President denied my claim. What recourse do I have?

Mark S, why on earth would you want to be on the BOD if you no longer live in cond? Out of state means you miss all the nuances of day to day issues in the building(s). Not to hurt your feelings, but were I represented by someone out of state I woulld move heaven & earth to get the individual off the board.

Kate: Suspect that Mark S still owns his unit in the condo, perhaps as a second home. In my condo of 16 units in a seaside tourist location, fully half of the units are owned by out of staters. 3 out of 5 board members are part time residents. None are reimbursed for travel to board meetings but, in accordance with our bylaws, could be if a majority of all owners agreed at a formal meeting. Don't think any of them would want to be a board member if they lived so far away they had to fly in. As to the original question, we do not know what the expenses were/are for and if they were approved or disapproved in advance so we are all whistling in the dark.

This is for Mark..... 
 
In no way would I approve to pay your expenses to fly in to a board meeting if you are from out of state. 
 
Please give up your position to someone who can fill the job correctly. In our by laws it states you must live in the condo association to be active on the board. 
 
Your only other recourse would be to appoint someone to take notes for you. 
 
Maybe you can ask if they can hook you up to Skype. 
That was clearly a joke Mark.......... 
 
Next voting session please step down and let someone else fill your shoes and then have someone from the site keep you informed. How.'s that for an answer? 
Have a good day

S. We do not know how large a condo is involved. If small, like mine, might have difficulty finding folks to be on the board. If we had the same wording in our bylaws as yours, I'd probably be the ONLY board member.

Mark S. The board will never pay for plane fare coming from another state. If that were the case I would have asked for a ticket coming back from Philly to Calif. That is a joke too.Could you imagine the laughter that would add to a meeting? 
We have a lot of people on the board but the older ones tend to not show for meetings. People who do not show miss out on the latest info.So Mark. You might try the skype. Just kidding.Read up on the by laws. This request may be a first.