4.2 Transfer of Property. No later than thirty days following the date of the Transition Meeting, Declarant shall deliver or cause to be delivered to the Board elected at the Transition Meeting all Property of the Owners and Association, including but not limited to:
4.2.1 The original or a copy of the recorded Declaration and any amendments thereto;
4.2.2 The organizational documents of the Association;
4.2.3 The minute books, including all minutes, and other books and records of the Association;
4.2.4 All current Association Rules as may have been adopted;
4.2.5 Resignations of Officers and members of the Board who were appointed by Declarant and not qualified as Board members;
4.2.6 The financial records, including canceled checks, bank statements, and financial statements of the Association, and source documents from the time of formation of the Association through the Transition Date;
4.2.7 Originals or copies of any recorded instruments of conveyance for Common Elements;
4.2.8 All tangible personal property of the Association;
4.2.9 Except for alterations to a Lot or Residence made by an Owner other than Declarant, a copy of the most recent plans and specifications used in the construction or remodeling of the Property and Structures;
4.2.10 Originals or copies of insurance policies for the Association and Property;
4.2.11 Originals or copies of any certificates of occupancy that may have been issued for the Subdivision;
4.2.12 Originals or copies of any other permits obtained by or on behalf of Declarant for the Subdivision and issued by any governmental agency with jurisdiction over the Subdivision;
4.2.13 Originals or copies of all written warranties that are still in effect for the Common Elements, or any other areas or facilities that the Association has the responsibility to maintain' and repair, from the contractor, subcontractors, suppliers, and manufacturers and all owners' manuals or instructions furnished to the Declarant with respect to installed equipment or building Systems;
4.2.14 A roster of Owners and First Mortgagees, along with their addresses and telephone numbers, if known, as shown on the Declarant's records and the date of closing of the first sale of each Lot sold by the Declarant;
4.2.15 Originals or copies of any leases to which the Association is a party;
4.2.16 Originals or photocopies of any employment contracts or service contracts in which the Association is one of the contracting parties or service contracts in which the Association or the Owners have an obligation or a responsibility, directly or indirectly, to pay some or all of the fee or charge of the person performing the service;
4.2.17 Originals or copies of any qualified warranty issued to the Association as provided; for in RCW 64.35.505; and
4.2.18 Originals or copies of all other contracts to which the Association is a party.
4.3 Transition Audit. Within sixty days of the Transition Meeting, the Board must retain the services of a certified public accountant to audit the records of the Association as of the date of the Transition Meeting, in accordance with generally accepted auditing standards, unless a majority he Owners, excluding the Declarant, elect to waive the audit. The cost of the audit must be a Common Expense. The accountant performing the audit must examine supporting documents and records, including the cash disbursements and related paid invoices, to determine if expenditures were for Association purposes and the billings, cash receipts, and related records to determine* if the Declarant was charged for and paid the proper amount of Assessments.