This bill appropriates funds for various state departments and commissions in Idaho for the fiscal year 2026, detailing specific allocations for personnel costs, operating expenditures, capital outlay, and benefit payments. It includes provisions for cash transfers from the Permanent Building Fund to the Administration and Accounting Services Fund, as well as from the Capitol Maintenance Reserve Fund to the Capitol Commission Operating Fund. The bill also establishes reappropriation authority for several funds, allowing unspent balances to be carried over for future use, and sets limits on the number of authorized full-time equivalent positions for various programs. Additionally, it mandates the State Liquor Division to provide monthly revenue reports and grants continuous appropriation authority to the Military Division and the Public Employee Retirement System of Idaho for specific expenditures.

Furthermore, the bill addresses workforce development by reappropriating unexpended balances from various funds for workforce training and related grants for the fiscal year 2025. It proposes an increase in employee compensation of $1.55 per hour for permanent employees, with agency heads given discretion on distribution based on performance. Any unallocated additional funding from this increase must revert to the original fund, and reporting is required for bonuses or salary increases exceeding the specified amount. The Division of Human Resources is tasked with adjusting compensation schedules to meet the new minimums, emphasizing accountability in fund usage. An emergency clause is included, making the act effective on July 1, 2025.