For example:

"Director Frank Daly praised the new budget and said he had requested many of the final changes."

Then there is the "yeoman's job":

Parks thanked Viola and Director of Finance and Operational Logistics Steve Phillips for helping with some last-minute calculations, which helped to lower the assessment to $996, from an earlier estimate of $1,021. “Kudos to them for the quick turnaround,” Parks said. “I think they did a yeoman’s job in getting this information, so we can have an updated budget that better reflects the real needs of the Association with regard to expenses and the overall annual assessment.”

A yeoman's job? The reduction in the assessment is based on the elimination of the position formerly held by Colby Phillips and a lower cost of health insurance than anticipated as confirmed by President Larry Perrone in the news release:

Association President Larry Perrone said those changes included removing salary and medical benefit costs related to the recent departure of Director of Amenities and Operational Logistics Colby Phillips, as well as a significant reduction in health insurance premiums.  

Then we have the ridiculous reason Tom Janasek gave for not voting:

Director Tom Janasek said he would not vote for the budget, because of those last-minute changes. “I just haven’t had a chance to review it diligently enough to vote ‘yes’ on this,” he said.

How much diligence does it take to see a reduction in insurance costs and the elimination of Colby's salary in a $14 million budget?

Of course, there is also the projected OPA profit for the end of the current fiscal year. That could be a million dollars.

Director Parks addresses that:

Parks said he received questions about a projected surplus from the current fiscal year, and why that wasn’t used to help reduce the assessment.“Unfortunately … it doesn’t really work that way,” he said. “Retained earning allows us the flexibility to address any issues that may be out of our control due to COVID restrictions continuing through the upcoming fiscal year.

The unmentioned elephant in the OPA fiscal room is that the "PROFIT" is on the backs of the United States taxpayers.