(1) By January 1, 2012, each district board of directors of a district shall provide public access to records relating to expenditures of the district through display of the records on a Web site. (2) The Web site shall be in a searchable format and shall provide financial information about expenditures not exempt under the provisions of state or federal law, including: (a) The payee name; (b) The category or type of expenditure; (c) A description of the reason for the expenditure, if available; (d) The expenditure amount; (e) An electronic link to documents relating to the expenditure, if the documents are available electronically; (f) The budget adopted by the district and subsequent amendments to that budget; (g) The completed annual audit; and (h) Any other information deemed relevant by the district. (3) Information on the Web site shall be updated at least on a monthly basis and shall be maintained on the Web site for at least three (3) years. (4) The provisions of this section shall not apply to sanitation districts with fewer than ten thousand (10,000) customer accounts. (5) (a) The district shall register with the Department for Local Government as required by KRS 65A.090. (b) For fiscal periods beginning on and after July 1, 2014, the provisions of KRS 65A.010 to 65A.090 shall apply to districts. District board members shall work with the Department for Local Government to provide the information required by this section through the registry established by KRS 65A.020.
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