The Return of an Old Problem Part 6, And the Property Manager's...Interesting...Grasp of Mathematics!

The plumber finally arrived on Thursday, over a week since we requested his services.
To his credit the work was done swiftly and efficently.

On another matter, the year-end report for 2012 finally arrived a couple of days ago.
Among the other fun factoids, according to our property manager...

A money market account had a balance of $17,527.52.
The current interest rate on this account is .01%.
The total interest income was $7.00.

Really?
A money market account with only .01% interest?
And .01% of $17,527.52 is $7?

...operating expenses in 2012 were budgeted at $48,479.
Actual expenses were $56,807 or 83% over budget.

$56,807 is 183% of $48,479?

At December 31, 2012, there were no past due assessments from one unit owners.

So, 1 unit (out of 13) is up-to-date with assessments?
What about the other 12?
It goes on, but you get the idea of how incompetent this woman is...