Developer collected for reserves but never set up reserve fund

Condo association has been in existence since 2006, declarant from day one collected for reserves. At turnover, the only owner present out of 9 units and declarant waived audit. Now its 6 years later and a new set of officers and we have to get an audit done. After looking at the only budget we have ever had we found out the management company of 3 years still had us going off of the developers original budget in which he collected for reserves but never set up the reserve fund. Treasurer has asked for the correct records that should have been turned over back in 2008 and declarant wont give them to her saying they are personal banking records and that from turnover present was all that she needs. No money for association attorney as declarant owns 3/9 of the units and not paying. Is there anything that we can do or are we just stuck