Kentucky Code § KRS 196.190

Duties of receiver
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The receiver shall receive all goods and supplies purchased for the institution, take charge of them, see that they correspond with the bills accompanying them, in character, quality, and quantity, and distribute them to each department of the institution as the warden directs by written order. The receiver shall open an account with each department in a book for that purpose, charging therein the cost price for all goods so received and distributed. The books shall be open at all times for inspection by th e warden, the commissioner, the secretary, the Governor, a committee of the Legislature, or any person appointed by either for examination.

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