A. Each district established pursuant to section 48-4202, subsection B shall maintain on its official website a database of expenditures made by the district. The database shall allow users to:

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1. Search and aggregate payments by payee.

2. Search and aggregate payments by project.

3. Search and aggregate payments by year.

4. Search and aggregate all payments made by the district.

5. Download information yielded by a user query.

B. Each expenditure listing contained in the database shall include:

1. The date and amount of each payment.

2. The name of the payee.

3. The project for which the payment was made.

4. The purpose for which the payment was made.

5. The fund or budget account from which the payment was made.

C. Each district established pursuant to section 48-4202, subsection B shall maintain on its official website the annual financial reports of the district and a listing and the sum of the payments made to the district pursuant to section 42-5031.