Section 14C. (a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings:-

''Agency'', a commonwealth authority, including a quasi-public independent entity performing a public function that does not receive direct appropriations from the commonwealth, board, bureau, commission, department, division, executive office, institution, institution of higher education, the secretary of state, the attorney general, the state treasurer, the state auditor, the administrative office of the trial courts, trial court departments, the supreme judicial court, the appeals court, the governor's office, lieutenant governor's office, the governor's council, the Massachusetts Convention Center Authority, the house of representatives and the senate.

''Funding source'', the agency and account from where the expenditure is appropriated.

''Recipient'', a business corporation, partnership, firm, unincorporated association, public charity holding funds subject to section 8 of chapter 12 or other legal business entity engaged in economic activity within the commonwealth, and any affiliate thereof, which is, or the members of which are, subject to taxation under chapter 62, 63, 64H or 64I. For the purposes of this section, recipient shall include an original grantee or an original contractor of a state award or a political subdivision. A recipient shall not include an individual recipient of state or federal assistance.

''Searchable website'', a website that allows the public at no cost to search for, obtain and aggregate the information identified in subsection (b).

''State award'' or ''award'', appropriations, expenditures, grants, subgrants, loans, purchase orders, infrastructure assistance and other forms of financial assistance.

(b) The secretary shall develop and operate a searchable website accessible by the public at no cost that includes:

(1) the name and location of a recipient or agency receiving a state award, the funding source of each award, the date of the award, the amount of funds appropriated and a brief description of the purpose of the award;

(2) local aid to cities and towns including amounts paid to individual municipal agencies;

(3) annual revenues, as determined by the secretary which shall include, but shall not be limited to: (i) receipts or deposits by an agency into funds established within the state treasury; (ii) agency earnings including, but not limited to, amounts collected by each agency for services performed and licenses and permits issued; (iii) compensation for the purchase or lease of state-owned property and interest collected from state-issued loans; and (iv) federal grants;

(4) a link to all state audits and reports relating to the receipt of state awards by an agency or recipient, including an audit or report issued by the inspector general, state auditor, special commission, legislative committee or executive body;

(41/2) capital expenditures grouped by project with links to related capital budget documents;

(5) the reports required by section 89 of chapter 62C;

(6) the reports required by subsection (j) of section 6 of chapter 7C; and

(7) any other relevant information specified by the secretary.

(c) The searchable website shall allow users to search electronically by field in a single search, aggregate the data, download information yielded by a search and, where possible, contain graphical representations of the data and a hyperlink to the actual grants issued.

(d) The searchable website shall include and retain information for each fiscal year for not less than 10 fiscal years.

(e) The secretary shall update the searchable website as new data becomes available. All agencies shall provide to the secretary all data that is required to be included in the searchable website not later than 30 days after the data becomes available to the agency. The secretary shall provide guidance to agency heads to ensure compliance with this section.

(f) This section shall not be construed to require the disclosure of: (i) information that is confidential under state or federal law; (ii) payments received by an individual or entity as interest paid by the issuer of any bonds or other public debt.

(g) The secretary shall not be considered in compliance with this section if the data required for the searchable website is not available in a searchable and aggregate manner or if the public is redirected by the searchable website to other government websites, unless each of those websites complies with the requirements of this section.

(h) The searchable website shall be updated to include the items in subsection (b), if applicable, relative to a city or town.