A developer that build houses in a subdivision, is responsible for creating the HOA.
Initially, the devloper controls the HOA until a certain condition is met (date, number of home sold etc), the HOA is transitioned to be home-owner controlled.
http://www.neighborhoodlink.com/article/Association/Developer_Homeowner_Transition
Find out who controls the HOA, and have them talk to each other. In any case, someone has to show you the receipt, and every charge on the receipt has to be consistent with the bylaw.