Why wont HOA manager provide bank statements to owners?

I live in a townhouse community in North Carolina. Original developer went bankrupt. They formed a new company and started building again. The developer's sister company is the HOA Management Company. We have 12 units left to sell before we transition to an owner board. We have asked the HOA Manager for bank statements since the financials she provides don't make sense. She keeps dodging. We know she is cooking the books. Is there a NC statute that requires the HOA Manager to provide bank statements upon request of a home owner? Sorry for being long winded