What the records show
- I rent a space from the Association, and I prepaid $1,200 for six months starting in February. At the 28 September Board meeting, directors accused me in front of owners of not paying. On 30 September, the Board President sent a building-wide email saying I never paid.
- My advance payment is clearly listed in the Association's own monthly financial report, in every package from December 2025 to August 2026. Every director receives that package.
- The Association doesn't bill anyone for parking. From January through July this year, every space holder combined paid $2,600. Mine is the only account they raised in front of owners.
- Robert Zimmerman, Rakesh Sarna and Julián Esses accused me recklessly as well as falsely. They used it to discredit me in front of owners, and never opened their own package to check. This is how credible they are. This is how they conduct Board operations. And this is how well they check the information they give you.
The monthly financial reports show I prepaid $1,200
Every month the management company sends each director a financial package. One page of it, the Pre Paid Homeowners report, lists every owner whose money the Association is holding. Unit 508 is on it every month.
From Unit 508, held by the Association, on every monthly statement from December 2025 to August 2026.
Pre Paid Homeowners report, KW Property Management monthly financial packages, December 2025 – August 2026
| Statement | Package page | Unit 508 |
|---|---|---|
| 31 December 2025 | p. 44 | $1,200.00 |
| 31 January 2026 | p. 44 | $1,200.00 |
| 28 February 2026 | p. 26 | $1,200.00 |
| 31 March 2026 | p. 26 | $1,200.00 |
| 30 April 2026 | p. 26 | $1,200.00 |
| 31 May 2026 | p. 26 | $1,200.00 |
| 30 June 2026 | p. 25 | $1,200.00 |
| 31 July 2026 | p. 26 | $1,200.00 |
| 31 August 2026 | p. 25 | $1,200.00 |
Source: "Pre Paid Homeowners For [date]" report, monthly financial statement packages, KW Property Management, December 2025 – August 2026.
Setting the record straight
They ambushed me with it at an open meeting, in front of other owners. Two days later they sent it to owners under the title "Setting the Record Straight." The record was in their own package the whole time. The August report, which lists my $1,200, was run on 25 September, three days before they raised it at the meeting.
Owners are owed a correction. I'm owed an apology, sent to the whole building like the accusation was. This time, copy me.
The rest of the record
It was not on the agenda
Parking was not on the agenda for the 28 September meeting. Florida law requires the notice of a board meeting to "specifically identify all agenda items." An item that isn't on the notice can be taken up only "on an emergency basis by a vote of at least a majority plus one of the board members." There was no emergency and no vote.
Robert Zimmerman raised it anyway, and when I suggested waiting for the next meeting, Rakesh Sarna replied: "No, we're going to talk about this today." They don't respect the Association enough to follow its own meeting rules.
Source: section 718.112(2)(c)1., Florida Statutes; Notice and Agenda, Board meeting of 28 September 2026, posted 25 September.
What owners were told
At 10:27 p.m. on 30 September 2026, the Board President emailed owners. I was not sent a copy. On my parking, it said:
From the email
"However, the General Manager and Administrative Assistant have confirmed that there is no rental agreement on file and that no payments have ever been received."
Email, "Setting the Record Straight," Julián Esses, 30 September 2026, 10:27 p.m.
What the $1,200 is
I rent a space from the Association and prepaid $1,200 for it: six months at $200 a month, starting 2 February 2026.
The Association does not bill anyone for parking. No parking charge appears among the charges raised on owner accounts.
Source: General Ledger transaction detail, all entries typed "Owner Charge," July and August 2026.
They didn't look
The Unit 508 account is the easiest record in the building to check: one line on one page of a package every director receives. By the July package it had been listed eight months running. The August package's reports were run on 25 September, three days before the Board met.
They didn't look. If they had, they would have found it.
Anyone who looked would have seen the $1,200.
What the Board receives every month
The management company, KW Property Management, prepares a financial package for each month and sends it to every director, generally three to four weeks after the month ends. The August 2026 package runs to 122 pages. It is the Association's financial position in one document: income and spending against the budget, cash and reserves, what the Association owes and is owed, and what each owner has paid ahead or still owes.
What is in the package, and when each one was run
| Report | What it shows | August pages |
|---|---|---|
| Financial Overview and Financial Condition report | The manager's summary of the month | 2–4 |
| Statement of Revenues and Expenses | Every income and expense line for the month and the year to date, against the budget | 5–6, 12–15 |
| Balance Sheet | Cash, reserves, receivables, loans and other balances at month-end, and the change from the month before | 7–11 |
| Twelve-month statement | Each line month by month across the year | 16–21 |
| AR Aging | What each owner owes, and for how long | 22–24 |
| Pre Paid Homeowners | What each owner has paid ahead and not yet had applied | 25 |
| Credit memos, AP Aging, cash disbursements | What the Association owes vendors and every check it wrote | 26–30 |
| General ledger trial balance | Every account and its movement for the month | 31–53 |
| Bank reconciliations and bank statements | Each account reconciled to the bank | 54–96 |
| Supporting schedules | Special assessments, the bank loan, insurance, payables, reserve allocations, projects paid from reserves | 97–122 |
| Package | Reports run | Days after month-end |
|---|---|---|
| December 2025 | 28 January 2026 | 28 |
| January 2026 | 2 March 2026 | 30 |
| May 2026 | 23 June 2026 | 23 |
| June 2026 | 27 July 2026 | 27 |
| July 2026 | 24 August 2026 | 24 |
| August 2026 | 25 September 2026 | 25 |
Source: August 2026 financial package; "Report generated on" footer of each package's reports. The February to April packages are scanned and were not dated here.
The email's other parking claims
"Two other directors have each paid $1,800." From January through July, parking income from every space holder combined was $2,600. Two directors paying $200 a month would have owed $2,800 between them by 31 July. Two receipts totaling $3,600, exactly two times $1,800, arrived on 24 and 28 August.
"There were only ever ten rental spots, and all were already taken." The 2026 budget, which every monthly statement measures parking income against, is $6,500 for the year: 2.71 spaces at $200 a month. Ten spaces would have brought in $16,000 by 31 August. The account took in $6,600.
"Our bylaws do not permit yellow visitor parking spots to be rented." The Association's Rules allow it. The Board may lease visitor spaces, and the Property Manager may approve an owner parking in the visitor area, at the manager's discretion. In April 2025 I asked the Property Manager to put me on the wait list for a parking space rented out by the Association. I was next on the list. In August 2025 the space went to Rakesh Sarna, now the Vice-President, who has rented it since September 2025. His lease was signed for the Association by the Property Manager.
The parking income ledger, the budget and the Rules
| Month | Budget | Received |
|---|---|---|
| January | $542 | $0 |
| February | $542 | $400 |
| March | $542 | $0 |
| April | $542 | $600 |
| May | $542 | $400 |
| June | $542 | $200 |
| July | $542 | $1,000 |
| August | $542 | $4,000 |
| Year to date | $4,333 | $6,600 |
Source: Statement of Revenues and Expenses, August 2026, line 421120 – Parking Income; GL 421120 transaction detail and trailing-twelve-month columns, December 2025 – August 2026; 2026 budget (Fully Funded SIRS).
Parking receipts post as "ClickPay IOP" entries that do not name the payer, so the ledger cannot say who made the August payments. Parking income for all of 2025 was $2,150.
From the Rules
"The Visitor Parking area is for the use of Visitors and Guests only. No other persons, including Unit Owners, Renters, or their family members permanently residing with them, may park in the Visitor Parking area without prior written approval from the Property Manager. Such approval may be given in the discretion of the Property Manager, but should be limited to extenuating circumstances, such as (for example) temporary or permanent physical disability of a Unit Owner, Renter or a member of their family permanently residing with them."
Amended Rules and Regulations, Rule 3.J.4
From the Rules
"Notwithstanding Rule 3.J.4, the Board may, in its sole discretion, lease parking spaces located in the Visitor Parking area to a Unit Owner or Renter on the basis of a written month-to-month lease; provided, however, that the minimum number of spaces required by MIAMI 21 CODE (April 11, 2012) shall be kept available for Visitors and Guests."
Amended Rules and Regulations, Rule 3.J.5
The lease for space C, in the Association's guest parking area, is dated 27 August 2025, runs month to month at $200 a month from 1 September 2025, and is signed for the Association by the Property Manager. The lessee is Rakesh Sarna, owner of Unit 2202, now the Board Vice-President.
Source: Parking Space Lease Agreement (space C), executed 27 August 2025.
The documents
- Email, "Setting the Record Straight," Julián Esses, 30 September 2026
- Monthly financial packages, December 2025 – August 2026: Pre Paid Homeowners report, Statement of Revenues and Expenses
- General Ledger transaction detail, owner charges, July – August 2026
- 2026 budget (Fully Funded SIRS)
- Amended Rules and Regulations, Rules 3.J.4 and 3.J.5
- Parking Space Lease Agreement (space C), executed 27 August 2025
- Notice and Agenda, Board meeting of 28 September 2026
Every document listed comes from the Association's own records. I will send the full set to any owner who asks. You can also request the same records from the Association directly, in writing, under section 718.111(12), Florida Statutes. The Owner's Guide to Association Records Requests explains how.