SACRAMENTO — Less than a year after concluding the State Bar of California put the public at risk with lax lawyer discipline, State Auditor Elaine Howle issued another critical review of the bar on Thursday that accuses the organization’s leaders of shielding its finances and spending from public scrutiny.

The bar’s financial reports have “contained errors and lack transparency,” have failed to disclose a shortfall in a victim’s restitution account and have mislabeled funding as unrestricted when it was really available only for specific purposes, the report found.

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