A Manager acts as an agent for the Association and is accountable to the entire Association by and through the Association's Board of Directors. The Manager implements the policies and procedures of the Association by and through the Board of Directors. The Manager's specific duties are usually determined through a formal contract. The Manager only acts as instructed by the Board of Directors. Tasks often performed by the manager can be found here.
Does the Manager report to each unit owner?
No. The Manager reports to the Board of Directors; however, the Manager should be considered to have a fiduciary duty to unit owners as well.