Each report required to be filed by K.S.A. 46-268, and amendments thereto, is a public record and shall be open to public inspection upon request. Such report shall disclose the following:
With regard to expenditures for entertainment or hospitality that is primarily recreation, food and beverages, only amounts expended on a state officer or employee or state officer elect or on an employee or officer or officer elect of the judicial branch or on such officer or employee's spouse shall be considered to be for or in direct relation to lobbying. Notwithstanding the requirements of this subsection and subsection (d), no lobbyist shall be responsible to report any expenditure by the lobbyist's employer of which such person has no knowledge.
K.S.A. 46-269