From Line item number 3:
Reserve funds and any interest accruing thereon shall remain in the reserve account or accounts, and may be used only for authorized reserve expenditures unless their use for other purposes is approved in advance by a majority vote at a duly called meeting of the association.
Governing law: https://www.flsenate.gov/laws/statutes/2018/718.112
Where is there an authoritative definition of majority vote at meeting of the association?
Is this majority board members voting on the matter or a vote of the owners? The goal is to be certain and be able to provide a reference as to which body (board or owners) is required to authorize reserve expenditures unless their use for other purposes is approved in advance.
IMHO: I would think (if not expect) that statute is intended to construct 'guardrails' so as to require the consent of the owners and prevent a small zealous minority of board members from raiding the reserves coffers. That being said IANAL