The approved 2026 Reserve Budget for Sunland Village East HOA lists reserve income and expense accounts for the year, with reserve earnings interest of $21,600.00 and a budgeted reserve allocation of $276,180.00 for total income of $297,780.00. Planned reserve expenses total $452,150.00 and cover items such as access and security surveillance, auditorium HVAC and kitchen equipment, north complex cardio equipment, community interior enhancements, courtyard improvements, a reserve contingency, and light fixtures for Courts A. The document shows a difference of ($154,370.00) between income and expenses.