I am not a BWV owner. But all owners receive, in mid to late November, an annual budget that estimates the operating expenses, real estate taxes and capital reserves for the upcoming year. Each line item is explained, but there is little detail of the sub accounts.
In mid to late December, each owner receives a statement for their upcoming annual dues and there is a reconciliation between estimated property taxes and actual property taxes for the year just ending.
The developer, I believe in all cases, guarantees the maximum operating expenses charged to the members (ie any aggregate overage is paid by DVD). Any excess assessments (money left over) in operating expenses are transferred to capital reserves.
DVD does all of the voting so it really is a matter of our trusting Disney.