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 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 effectiveness of the Act on July 1, 2025, is essential for the agency's operations. It emphasizes compliance with existing fiscal control laws and outlines the intent of the General Assembly regarding the disbursement of funds. The bill also authorizes ten temporary or part-time employees as needed, with pay rates not exceeding those established in the Uniform Classification and Compensation Act.