Our board is taking the reserve part of the assessment every month and leaving in the operating fund to build up the money. The board is doing this in preparation for a loan to put new roofs and siding on. I think it should be that you build the reserves up. The reserve part of the assessment can not be left in the operating fund and must go to the reserves account. Would this fall on the Treasurer's shoulders as this is the person telling the board to do this? Ohio