Delaware Code
Subchapter III. Management of the Common Interest Community
§ 81-318. Association records.

(a) The association shall maintain the following records in written form or in another form capable of conversion into written form within a reasonable time:

(1) Detailed records of receipts and expenditures affecting the operation and administration of the association and other appropriate accounting records, including those for the repair and replacement reserve. All financial records shall be kept in accordance with generally accepted accounting practices.
(2) Minutes of all meetings of its members and executive board, a record of all actions taken by the members or executive board without a meeting, and a record of all actions taken by a committee of the executive board in place of the board or directors on behalf of the association.
(3) A record of its members in a form that permits preparation of a list of the names and addresses of all members, in alphabetical order by class, showing the number of votes each member is entitled to cast and the members' class of membership, if any; and
(4) In addition, the association shall keep a copy of the following records at its principal office:

(b) Subject to the provisions of subsection (c) of this section, all records kept by the association, including the association's membership list and address, and aggregate salary information of employees of the association, shall be available for examination and copying by a unit owner or the unit owner's authorized agent so long as the request is made in good faith and for a proper purpose related to the owner's membership in the association. This right of examination may be exercised:

(c) Records kept by an association may be withheld from inspection and copying to the extent that they concern:

(1) Personnel matters relating to specific persons or a person's medical records;
(2) Contracts, leases, and other commercial transactions to purchase or provide goods or services, currently in or under negotiation;
(3) Pending or threatened litigation, arbitration, mediation or other administrative proceedings;
(4) Matters involving federal, state or local administrative or other formal proceedings before a government tribunal for enforcement of the declaration, bylaws or rules;
(5) Communications with legal counsel which are otherwise protected by the attorney-client privilege or the attorney work product doctrine;
(6) Disclosure of information in violation of law;
(7) Meeting minutes or other confidential records of an executive session of the executive board; or
(8) Individual unit owner files other than those of the requesting owner.
(d) An attorney's files and records relating to the association are not records of the association and are not subject to inspection by owners or production in a legal proceeding for examination by owners.
(e) The association may charge a fee, in advance, to the unit owner for converting records into written form, for permitting inspection, and for providing copies of any records under this section, but that fee may not exceed the actual cost of the materials and labor incurred by the association.
(f) The right to copy records under this section includes the right to receive copies by xerographic or other means, including copies through an electronic transmission if available and so requested by the unit owner.
(g) An association is not obligated to compile or synthesize information.
(h) Information provided pursuant to this section may not be used for commercial purposes.