The bill proposes an appropriation for personal services and operating expenses 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, with specific positions and salary grades outlined, including roles such as Legislative Auditor, Assistant Legislative Auditor, and various audit and administrative positions. The total amount appropriated for the fiscal year 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 effectiveness of the act on July 1, 2025, is essential for the agency's operations. It emphasizes compliance with existing laws regarding the disbursement of funds and the intent of the General Assembly to ensure that appropriated funds are used in accordance with the stated purposes. The bill aims to ensure the proper administration and provision of essential governmental programs without delay.