Financial records are presumed open; burden is on agency. The new law begins with the presumption that all financial records held by judicial agencies are publicly available -- both for viewing and copying. The burden of proving that a financial record is non-public (or that an exemption applies) is on the judicial agency denying access.

Financial records include:

• Accounts, vouchers, and contracts dealing with: 1) the receipt or disbursement of funds by an agency; or 2) an agency's acquisition, use or disposal of services, supplies, materials, equipment or property;
• Salaries and other payments or expenses paid to an officer or employee of an agency, including the name and title of the officer or employee; and
• Financial audit reports.

The presumption of access does not apply to financial records that are: 1) protected by a privilege (e.g., attorney-client, doctor-patient); 2) exempt from disclosure under federal or state law; or 3) exempt under Section 708 of the Right to Know Law. Section 708 of the Law lists 30 categories of records that are exempt from disclosure (see What records are exempt from access?).