The article outlines the complexities involved in managing condominium arrears, a common issue faced by property managers when certain owners fail to pay their shared fees. This non-payment can create financial strain, forcing managers to ensure that essential suppliers and maintenance workers are paid. The cash fund often serves as a temporary solution, but the article emphasizes the importance of understanding when and how it can be used without unfairly burdening paying condominium owners with debt.

It explains that the cash fund is a liquidity provision established by condominium owners to cover ordinary expenses and ensure the continuity of essential services such as cleaning, lighting, and routine maintenance. This fund is clearly distinguished from the special fund used for extraordinary works, as mandated by law, as well as from operating surpluses, which play different accounting roles. The author stresses the need for clear management practices to avoid legal disputes and ensure that all owners are treated fairly.

Overall, the discussion underscores the vital role that proper cash fund management plays in maintaining harmony within condominium communities and protecting the rights and responsibilities of all owners. It calls for transparency and accountability to prevent potential conflicts that could arise from mismanagement of funds.