larry – I agree that in some circumstances the (NSW) Act’s requirement for the financial statements to include “the particulars and amount of each item of expenditure from the fund during the current period” is insufficient as it implies that only the total expenditure against each chart of account “item” needs to be provided with the AGM Agenda.
So if you want to see the detailed transaction report but are unable to make the time to do that, even outside of normal work hours by arrangement with your Strata Manager, then your second best option is to place a Motion on the Agenda for your 2014 AGM that’s worded such that it’s applicable to that and all future General Meetings until such time as it’s rescinded by the Owners Corporation (O/C).
That reported O/C instruction about not making the transaction report available to Owners seems odd to me. Have you tried a direct approach to the Treasurer of your Executive Committee to check the veracity of the Strata Manager’s comment in that regard?