AN ACT relating to school financial statements. Amend KRS 424.220 to provide certain school districts an alternative method of publishing annual financial statements by publishing the statement prominently on the district's Web site for not less than 90 days and by publishing a legal display advertisement in a qualified newspaper that announces the statement has been prepared and published on the Web site, provides the electronic address of that Web site, and notifies that copies of the statement have been provided to local newspapers, news services, and radio and television stations that have requested receipt of the statement; amend KRS 160.463 to provide school districts with 300,000 or more inhabitants with the same alternative method of publishing annual financial statements.