Might condo association board be practicing financial fraud?

Each year our condo association board of directors submit a budget for the following fiscal year. However, I have noticed that during that budget year, there are some categories such as pool management, miscellaneous, pool payroll, in which the board is not properly disclosing their spending expenditures, according to the budget as presented to the homeowners. For example, there was $30000 budgeted for pool management: however as to date there are 0 dollars spent under this category. It appears that the board is placing expenditures under other categories. This may account for the reason why the category of Miscellaneous has thousands of dollars so far spent. There is no consistency by our board in following the budget categories designated. This has been going on for several years. Does the board of directors; especially the board president, have fiduciary responsibilities to abide to their budget guidelines. Can a board be selective to place expenditures in any category of their choosing? There a certainly questionable spending expenditures. Some large and questionable expenditures go under Miscellaneous, which I feel is absurd. The board does not disclose in detail any of their spending expenditures in public at our open homeowners meeting. And when a homeowner does ask questions pertaining to expenditures, the board is very defensive and prefers to move on. Can board of directors be in violation according the Condominium Act for their state (in this case, Illinois)? Do the Robert Rules of Law apply here? Any feedback would be much appreciated. Thank you