The confidential audited financial reports of privately owned, corporate marina operators were exempt from disclosure under KRS 61.878(1)(c)(1). The Legislative Program Review and Investigation Committee could not obtain nor disclose such records under the Open Records Act, but could obtain access to them for its use in evaluation pursuant to KRS 6.910 without disclosure to the public. Marina Management Servs. v. Cabinet for Tourism, Dep't of Parks, 906 S.W.2d 318, 1995 Ky. LEXIS 62 (Ky. 1995).
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