B. The department must present information in the database in a manner that is intuitive to members of the general public, including graphical representations. The database must allow users to:

1. 1. Search and aggregate payments by individual budget units and programs.
2. 2. Search and aggregate payments by individual vendors, including the total amount of state funding awarded by all budget units to individual vendors.
3. 3. Download information yielded by a search of the database.
4. 4. Access electronic versions of contracts that relate to expenditures.

C. The database shall include the following information:

1. 1. Annual receipts of revenues, including:

   1. (a) Receipts or deposits by each state budget unit into funds established in the state treasury.
   2. (b) Taxes.
   3. (c) Earnings by each budget unit, including amounts collected for merchandise sold, services performed and licenses, certifications and permits issued.
   4. (d) Revenue from the use of publicly owned money or property, including leases and licenses.
   5. (e) Gifts, donations and grants received, including amounts received from the federal government.
   6. (f) Any other type of public revenue, however denominated or derived, deposited into the state treasury.

2. 2. Annual expenditures and disbursements of state revenues by each state budget unit from funds established in the state treasury, as applicable, including:

   1. (a) Bond payments, debt service and redemption charges and fees.
   2. (b) Contractual services and cooperative agreements.
   3. (c) Commodities.
   4. (d) Capital outlay.
   5. (e) Revenue sharing and other aid to other levels of government, including tribal governments.
   6. (f) Any other expenditure or disbursement of state revenue from the state treasury, however denominated or structured.

D. Expenditure data shall list:

1. 1. The manner of payment, including check or warrant or credit, debit or other purchase card.
2. 2. The funding source, including categorical codes and the state accounts the expenditure is appropriated from.
3. 3. A standardized descriptive title of the type and purpose of the transaction.
4. 4. The date and amount of each payment.
5. 5. The state agency or budget unit making the payment.
6. 6. The name of the person or entity receiving the payment, including to the extent practicable a parent entity of the recipient if the recipient is owned by another entity.
7. 7. The primary location of performance under the contract, including the county, city or town and legislative district.

E. The database shall not include:

1. 1. Tax payment or refund data that include confidential taxpayer information.
2. 2. Data relating to payments of state assistance to individual recipients.
3. 3. Payees' addresses or telephone numbers, but the department may allow public access in the database to information identifying the county in which the payee is located.
4. 4. Work product in anticipation of litigation or information subject to attorney-client privilege.

5. 5. Any other information that is designated by law as confidential or preapproved as confidential by the department pursuant to rule. The department and any officer or employee of the department:

   1. (a) May rely on a determination made by a budget unit regarding confidentiality of information relating to the budget unit's expenditures.
   2. (b) Are immune from civil liability for posting confidential information under this section if the posting is in reliance on the budget unit's determination relating to confidentiality.

I. For the purposes of this section "local government" means:

1. 1. A county, city or town with a population of more than twenty-five hundred persons.
2. 2. Any community college district and school district having a student count of more than six hundred pupils.
3. 3. A state university.