This bill appropriates funds for the Arkansas Legislative Audit of the Legislative Joint Auditing Committee for the fiscal year ending June 30, 2026. It establishes a maximum number of regular employees totaling 296, including positions such as Legislative Auditor, Assistant Legislative Auditor, and various audit and administrative roles. The bill outlines the salary rates for these positions and authorizes up to ten temporary or part-time employees as needed. The total amount appropriated for personal services and operating expenses is $49,952,059, which includes regular salaries, extra help, personal services matching, and operational expenses.

Additionally, the bill includes an emergency clause, stating that the appropriations are essential for the agency's operations and must take effect on July 1, 2025, to prevent any disruption in governmental programs. The bill emphasizes compliance with existing fiscal control laws and the intent of the General Assembly to ensure that funds are used according to the stated purposes.