It should be possible to find out whether the shortfall is due to any unit owner not paying their ordinary levies. If the manager will not explain to your executive committee why the accounts are as they are, then you have a serious problem. If the treasurer can’t give an account of it, then he/she should be demanding it of the manager. If everyone has paid the special levy but some have not paid the ordinary levies this might be a simple explanation, but why would the manager not just say that?