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. Additionally, the bill authorizes up to ten temporary or part-time employees, known as "Extra Help," to be hired as needed.

The total amount appropriated for the Arkansas Legislative Audit is $49,952,059, which includes allocations for regular salaries, extra help, personal services matching, and operational expenses. The bill emphasizes compliance with existing laws regarding fund disbursement and includes an emergency clause to ensure the act takes effect on July 1, 2025, to prevent any disruption in the agency's operations.