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Kentucky · Snapshot 09/05/2026

KRS 42.032: Web site to provide public access to expenditure records of executive

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Where this section sits in the code
  1. KRS Chapter 42

branch -- Monthly and weekly updates -- Cabinet is sole custodian of

information and records -- Branches to share software and applications.

(1) By January 1, 2012, the Finance and A dministration Cabinet shall provide public

access to records relating to expenditures of the executive branch of state

government through display of the records on a Web site. The Web site shall

provide:

(a) Financial information of expenditures not exempt under the provisions of state

or federal law, including:

1. The payee name;

2. The category or type of the expenditure;

3. A description of the reason for the expenditure, if available;

4. The expenditure amount; and

5. A link to the financial document, i f the document is electronically

available;

(b) A searchable format;

(c) Access to the current enacted Executive Branch Budget; and

(d) A link to the public access Web site displays of the legislative and judicial

branches of state government, and of the p ublic institutions of higher

education.

(2) Information on the Web site shall be updated at least on a monthly basis. However,

information on the Web site which is part of, or contained in, an electronic

accounting system utilized by all branches of state government, such as the

Enhanced Management Administrative Reporting System (EMARS), shall be

updated on a weekly basis.

(3) The cabinet shall maintain exclusive control and be considered the sole custodian of

all information and records generated by and t hrough activity of the executive

branch of government, notwithstanding the situs of the information and the records

in another branch of government, and disclosure thereof shall only be by the cabinet

in accordance with applicable law.

(4) In order to reduce Web site development costs and enhance public access and use of

records viewed through Web sites as provided by this section and KRS 7.505 and

26A.260, each branch of state government shall freely share with the other branches

of state government the software, software developments, and all applications, data,

and information within its control used for Web site design, appearance, content,

and operation in compliance with, or in furtherance of, the purposes contemplated

by this section and KRS 7.505 and 26A.260.

Collected 2026-09-05T20:49:01Z. Source file · JSON

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