Each community is set up differently, but bound by the same laws to maintain the common areas.  Depending on the community features and common areas, the fees cover some of the basic following categories:  electricity for lighting and irrigation, water for pools and irrigation, landscape contract of common areas, annual audits if mandatory, association insurance, newsletter printing, printing costs associated with billing for assessments, mailing of flyers, letters and postcards, postage for all mailings, pool service, porter service, storage fees for owner files, city permits as required, phone services for common areas if necessary, chemicals for pool, community social events, legal services for collection of assessments, legal and professional services as needed, website fees, playground maintenance, perimeter wall or physical structure repair, bank fees, management fees, electricity for pools, clubhouses and entrances, seasonal color changes at entrances, pools etc.