The bill appropriates funds for public safety for the fiscal year 2026, specifically allocating resources to the Department of Correction, the Department of Juvenile Corrections, and the Idaho State Police. It outlines the total amounts designated for various programs and expense classes, including personnel costs, operating expenditures, capital outlay, and benefit payments. Notably, the bill includes new appropriations from the Miscellaneous Revenue Fund and Federal Grant Fund, which are aimed at enhancing the financial support for correctional facilities and community corrections programs. Additionally, it establishes a limit on the number of authorized full-time equivalent positions across these departments and exempts the Department of Correction from specific program transfer limitations.

Furthermore, the bill mandates accountability reports for the funds appropriated, ensuring that they are used for their intended purposes. It also specifies that any transfers between programs must adhere to legislative approval, with certain exemptions for the Department of Correction. The act declares an emergency, making it effective from July 1, 2025, to ensure timely implementation of the appropriations and associated provisions.