The secretary and treasurer of every firefighters relief association shall prepare annually a report of all the receipts and expenditures of the association for the previous year showing the source of all receipts and for what purpose and to whom any money was paid and expended.

The report must be filed in the office of the city auditor of the municipality wherein the association is situated or in the case of a rural fire department or rural fire protection district, the office of the county auditor of the county in which the rural fire department or rural fire protection     district is located, and a duplicate of the report must be filed with the office of management and budget before any money may be paid to the relief association.