C.R.S. § 38-33-107
38-33-107. Records of receipts and expenditures - availability for examination
38-33-107. Records of receipts and expenditures - availability for examination. The manager or board of managers, as the case may be, shall keep detailed, accurate records of the receipts and expenditures affecting the general and limited common elements. Such records authorizing the payments shall be available for examination by the unit owners at convenient weekday business hours.