I'm on my board. We send out budgets but there is still a "mystery" component claimed by some owners as to why some costs are what they are (hey, can't we get cheaper window washing? why do we pay so much for garbage pickup?) -- I always encourage those people to run for the board, and when they do, they quickly discover what things cost.
If the developer has entered into contracts with over-priced suppliers, the board can always change those up. We've hired new property management, security, cleaning, garbage -- all with better service and lower fees than what our developer first saddled us with.