How the list works
A SIRS is built on a visual inspection of the condominium property. For each item the provider estimates how many useful years are left and what replacing or catching up on it will cost, then sets out a reserve funding schedule with a recommended annual amount. The statute also asks for a baseline funding plan that keeps the reserve cash balance above zero.
Items are listed in the statute's order below. The letters are the statute's own, so a board reading the report can find each line in the law.
Roof
s. 718.112(2)(g)1.a
The roof is usually the first SIRS item to come due, and the one owners understand most easily. The inspector records the roof type, its age, ponding, failed seams or cracked tiles, the state of flashing at parapets and penetrations, and whether drains and scuppers clear. Rooftop equipment curbs and the deck under the membrane belong here too, because a leak at either becomes a roof replacement sooner than the calendar suggests.
Florida roofs also carry wind-mitigation questions. If a replacement will need a stronger attachment pattern or a new permit under the current Building Code, that cost belongs in the replacement figure, not in a later surprise.
- What the inspector looks at
- Membrane or tile, flashing, drains, curbs, deck
- Typical life pattern
- Often the shortest life on the list
Structure
s. 718.112(2)(g)1.b
The statute names load-bearing walls and "other primary structural members and primary structural systems", borrowing the definitions in s. 627.706. In a concrete tower that means columns, beams, slabs, shear walls and the balcony slabs that cantilever from them.
A SIRS is a visual inspection, so the inspector looks for cracking, spalling, rust staining and exposed reinforcement rather than testing the concrete. When the visual signs point to deeper deterioration, the study should say so and price concrete restoration as deferred maintenance, often in phases. Where a milestone inspection has gone to phase two, its findings should drive this line.
- What the inspector looks at
- Columns, beams, slabs, shear walls, balconies
- Typical life pattern
- Long for the frame; repairs recur every few years
Fireproofing and fire protection
s. 718.112(2)(g)1.c
Fireproofing and fire protection systems cover the equipment that keeps a fire from spreading and lets people get out: alarm panels and devices, sprinkler piping and heads, standpipes, fire pumps and their controllers, smoke control and the fire-rated assemblies around stairs and shafts.
Annual fire inspections tell the SIRS provider what works today; the SIRS asks when each part will need replacing. Alarm panels in particular age out on technology rather than wear, because replacement parts stop being made.
- What the inspector looks at
- Alarm panel, sprinklers, standpipes, fire pump, rated walls
- Typical life pattern
- Panels age out on parts; piping lasts longer
Plumbing
s. 718.112(2)(g)1.d
Plumbing in a SIRS means the shared systems: domestic water risers, waste and vent stacks, booster pumps, the main drain lines and the connections to the street. Pipes inside a unit wall that serve only that unit are usually the owner's responsibility under the declaration, and the study should follow the documents on that split.
Riser repiping is one of the largest single costs a building ever faces, and much of the pipe cannot be seen. A good provider will say what was inspected, what was inferred from age and material, and whether a camera survey would change the estimate.
- What the inspector looks at
- Risers, stacks, booster pumps, main drains
- Typical life pattern
- Long but expensive; often inferred from age
Electrical systems
s. 718.112(2)(g)1.e
Electrical systems include the main switchgear, meter centers, feeders and bus ducts, emergency generators and transfer switches, and the life-safety power that runs exit lights and elevators in an outage. Salt air shortens the life of exposed gear in coastal buildings.
If a county recertification or milestone report included an electrical engineer's findings, those should feed this line directly. Generator replacement is also a frequent item h candidate when it is not already counted here.
- What the inspector looks at
- Switchgear, meter centers, feeders, generator
- Typical life pattern
- Switchgear long; generators and controls shorter
Waterproofing and exterior painting
s. 718.112(2)(g)1.f
Waterproofing and exterior painting sit together because in Florida the coating is part of the water barrier. This item covers wall coatings and sealants, expansion joints, balcony and walkway membranes, below-grade waterproofing and the regular repaint cycle.
It is usually the item with the shortest cycle after the roof, and it protects items b and g. Boards that defer repainting tend to pay for it later under structure, when water reaches the reinforcement.
- What the inspector looks at
- Coatings, sealants, joints, balcony membranes
- Typical life pattern
- Short, regular cycle
Windows and exterior doors
s. 718.112(2)(g)1.g
Windows and exterior doors cover the glazing, frames, sliding glass doors and common-area entry doors. Whether these are association property or owner property depends on the declaration, and many Florida documents split them, so the SIRS should state which openings it counts.
Impact ratings matter here. Replacing non-rated openings with impact products can cost far more than like-for-like, and the study should price what the current code will require at replacement.
- What the inspector looks at
- Glazing, frames, sliders, entry doors
- Typical life pattern
- Long, but costly when it comes
Any other item over $25,000
s. 718.112(2)(g)1.h
Item h catches anything else with a deferred maintenance expense or replacement cost above $25,000, or the division's inflation-adjusted figure if higher, where failing to maintain it would harm items a to g. The division must post the adjusted figure on its website each year from February 1, 2026 (s. 718.112(2)(f)6).
Typical candidates are a parking deck membrane, a seawall that protects the foundation, elevator equipment, a cooling tower or a generator if not counted under electrical. The test is the link to the other items, not the size of the bill alone.
- What the inspector looks at
- Parking decks, seawalls, elevators, cooling towers
- Typical life pattern
- Varies; the link to a to g is the test
What sits outside the list
Pools, clubhouses, paving, landscaping and interior finishes are not SIRS items unless they meet the item h test. They still belong in the association's wider reserve budget, and many providers deliver one report with the SIRS lines set apart from the rest. The funding page explains why the split matters: SIRS reserves cannot be waived, while the others can, with an owner vote.
Remaining lives over 25 years, or items without a determinable life, get separate treatment in s. 718.112(2)(g)4.b. Ask the association's attorney how that applies to a specific building.