Disbursements

(1) The board of governors shall make necessary appropriations for disbursements from the funds in 20 the treasury to pay all necessary expenses of the association, its officers and committees. It shall be the duty of the board of governors to cause proper books of account to be kept and to procure an annual audit thereof by a certified public accountant. (2) A financial statement showing assets, liabilities, receipts and disbursements of the state bar shall be provided annually to the membership in an official state bar publication. A copy of the annual audit shall be filed with the supreme court.