Your association bylaws say:
1.5 Financial Records – An annual report consisting of at least a balance sheet and an operating (income and loss) statement shall be made available to all Members within 60 days after the close of each fiscal year. The annual financial report shall be prepared by a certified public accountant and shall be on an audited, reviewed or compiled basis, as the Board determines.Rio Crossing Homeowners Association Bylaws, Section 1.5
We have received the annual financial report for 2018, and it is available for all to read here. It was a “compiled basis” report. (This article describes the difference between compiled, reviews, and audit reports.)
The annual financial report for 2017 was an audit report, and is available here.