Condo association financials dont add up. Is budget unbalanced?

What do I need to ask my hoa board for in order to see how much money we are actually taking in from our dues? I recently received a financial statement that didnt reflect how much we took in. "Actual" means billed according to my President. Our actual and our budgeted always match and just isnt possible with 29 late payers and 10 who owe us a lot of money.