(1) As used in this section, "unexpected emergencies and contingencies" includes but is not limited to natural or man-made disasters, civil disorders, court orders requiring or resulting in the expenditure of state funds, or other related causes.
(2) Any appropriations made in an enacted branch budget bill to address unexpected emergencies and contingencies:
(a) Shall not be expended for contingencies relating to capital construction projects or major items of equipment as defined by KRS 45.770; and (b) Shall not be expended unless appropriations made for the same or similar purposes have been exhausted.
(3) Each branch of government shall report expenditures for unexpected emergencies and contingencies, whether paid from appropriated funds or as a necessary governmental expenditure, to the standing appropriations committees of the General Assembly or the Interim Joint Committee on Appropriations and Revenue, as appropriate.