The Comptroller shall establish and maintain an online repository of the State‘s financial transactions, including expenditure amounts and dates of expenditure, the vendor to which each expenditure was made, the State agency making each expenditure, the salaries of each employee, and, to the extent possible, graphical data. The Comptroller shall establish rules and regulations pertaining to the establishment and maintenance of the online ledger. Any listing of an immediately preceding year’s amount of State employee salaries on the online ledger shall list the total amount paid to a State employee during that past calendar year, or a monthly reporting of a State employee’s salary from that past calendar year, as rounded to the nearest hundred dollar. Any monthly reporting of a State employee’s salary for the current year shall also be listed as rounded to the nearest hundred dollar. The Comptroller, in his or her discretion, may list the unadjusted total salary amount paid to a State employee for any previous year other than the rounded salary amount for the immediately preceding calendar year.