Which statement accurately describes the difference between the Board and the Officers?

The statement that accurately describes the difference between the Board and the Officers is that the board makes decisions while the officers implement them.

In a community association, the Board of Directors is primarily responsible for governance and strategic decision-making. They set policies and make decisions on behalf of the association, focusing on the long-term direction and financial stewardship of the community. This often includes responsibilities like approving budgets, establishing rules, and addressing community-wide issues.

On the other hand, the officers, who are typically members of the Board, are tasked with carrying out the decisions made by the Board. Their roles may include executing contracts, managing day-to-day operations, and ensuring that the community’s management functions smoothly. Consequently, the officers act as the operational arm of the Board, translating the Board's policies and decisions into actions. This separation of powers ensures a structured approach to governance and management within community associations.