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 specified positions and salary grades, 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 allocations for 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 outlines the intent of the General Assembly regarding the disbursement of funds.