Since stepping down, I have noticed that the subsequent board has not adhered to the reserve fund plan. While I understand expenditures may not align perfectly with the plan, there has been zero alignment with the study’s recommendations. Additionally, this board has never provided the required annual report on reserves in the format specified by the Condominium Property Regulation. Now, all owners have been provided with a newly updated reserve fund plan. However, this plan retroactively changes prior figures (e.g., for 2022, 2023 and 2024) to align with the board’s past (and excessive) expenditures. Is this allowed?