The Association is required to make all association records available to owners upon reasonable request. The Board may adopt processes for handling owner document requests and may impose reasonable charges for providing copies of documents. Association records include membership lists, governing documents, meeting minutes (association meetings and board meetings), proxies and ballots, budgets, year-end financial statements, tax returns, executed contracts, and insurance policies and documents relating to insurance claims. There are also some association records that should not be produced to protect owner confidentiality; those include documents such as individual owner delinquency reports and confidential owner contact information.