the Council of Governors.  The books of the State Organization shall be kept on the accrual method of accounting.  The books of the State Secretary/Treasurer shall be audited annually by a Certified Public Accountant or Certified Public Accounting Firm completely independent of the State Organization of Lions Clubs and its members, or by a Lion or Lions who are accountants who will provide this service with or without compensation; provided however, that no member of the Council of Governors shall, during his term of office or at any future time, serve as an auditor of the records of the State Secretary/Treasurer pertaining to said member’s term of office on the Council of Governors.  The audit referred to herein shall be made during August of each year, and a copy thereof shall be mailed to each Virginia Lions Club and to such specified Lions as may be designated by the Council of Governors.

SECTION 4.  All claims against the State Organization must be submitted to the Council of Governors in itemized form and approved by that Council before any payment is made.

SECTION 5.  The District Governor and his Cabinet shall not incur expenses in excess of the anticipated income from the annual per capita district administrative tax and any interest/dividend earned on the Special Campaign Fund set forth in this Article VIII, Section 1.(c), except legitimate expenditures may be authorized from surplus funds on hand from previous years, provided, however, that such expenditures from surplus funds shall be approved by a majority vote of the respective District Cabinet, and that the specific purpose of such expenditures must be shown as a part of the Cabinet meeting minutes.  The expenses of the District Governor in connection with attending the International Convention shall be considered a district administrative expense and shall be paid out of the district administrative fund by the Council of Governors; provided, however, that such expenses shall not be in excess of that expense allowed by the Rules of Audit of Lions International for District Governors-Elect.  The expenses, if any, of any State Committee Chairman or member of any State Committee shall be considered a District Administrative expense and shall be paid out of the District Administrative Fund upon