Is it the duty of the HOA to provide a copy of the "Annual financial aduit" to each owner, at no cost?

 Under NRS 116.31144, the Board of Directors of the HOA is required to cause the financial statement of the Association to be annually reviewed and/or audited (depending on the HOA Annual Budget).  Pursuant to NRS 116.3118, the Association shall keep financial records sufficiently detailed to enable the association to comply with NRS 116.4109.  All financial and other records of the association must be maintained and made available for review at the business office of the association (or another location in the county) and made reasonably available for any unitowner to inspect, examine, photocopy and audit. Id.