KRS 286.2-020 states that the disclosure must be given to the homeowner, while the Kentucky Homeowner Protection Center website says to give a copy to the borrower. I would follow the KRS and provide it to the homeowner and since I believe the intent of law is to inform borrower (who in most cases is the homeowner), I would provide a copy to the borrower as well. If you happen to over-disclose there is no harm done.
Here are links to the KRS and KHPC website:
https://www.lrc.ky.gov/statutes/chapter.aspx?id=38624
https://www.kfi.ky.gov/industry/Pages/khpc.aspx