Unauthorized reserve fund transfers

HOA President has moved funds from Reserve to Operating Account on multiple occasions, totaling approximately $97,000 without board vote or approval, or written notification to the community, allegedly to pay operating overages. The transfer totals were mostly in even dollar amounts (3 out of 4 transfers) & were for a time listed on the balance sheet as “due to reserves” until the board later on voted to eliminate that line item from the balance sheet, wiping out $73,000 from reserves