The bill appropriates funds to the Department of Health and Welfare for the fiscal year 2026, focusing on various divisions such as Youth Safety and Permanency, Services for the Developmentally Disabled, and Medicaid. It specifies funding allocations from the Cooperative Welfare Fund, highlighting significant increases in federal funding for several programs. The bill also sets limits on the number of authorized full-time equivalent positions within health and human services programs, ensuring the Department operates within a defined staffing framework. Additionally, it mandates monthly Medicaid tracking reports, prohibits the transfer of personnel costs, and emphasizes program integrity by requiring the Department to provide mandated services and adhere to specific reporting requirements for health initiatives.

Moreover, the bill addresses the educational needs of school-age children in custody, ensuring they receive appropriate education, especially in licensed residential treatment facilities. It mandates a minimum annual distribution of $42,000 in federal Child Abuse Protection Treatment Act (CAPTA) funds to public health districts for citizen review panels and restricts the transfer of appropriations within the Department. The bill also outlines reporting requirements for Medicaid expenditures, establishes cost-sharing for certain populations, and includes oversight provisions for funds allocated to Idaho Drug Free Youth. It allows exemptions from transfer limitations for the Community Hospitalization Program and emphasizes that appropriated funds must be used solely for their intended purposes, with an emergency clause making the act effective from July 1, 2025.