This bill appropriates funds to various constitutional officers in Idaho for the fiscal year 2026, covering the period from July 1, 2025, to June 30, 2026. It specifies the amounts allocated to the Office of the Attorney General, State Controller, Executive Office of the Governor, Office of the Lieutenant Governor, Secretary of State, and State Treasurer, totaling approximately $76 million. The bill also limits the number of authorized full-time equivalent positions for each office and includes provisions for exemptions from expense class and program transfer limitations for the Executive Office of the Governor, Office of the Attorney General, and Office of the Lieutenant Governor.

Additionally, the bill provides reappropriation authority for unexpended balances from the Data Processing Services Fund and the General Fund for specific projects, such as the Computer Service Center and the behavioral health reporting data system. It sets conditions regarding the payment of bank service fees and declares an emergency, making the act effective immediately on July 1, 2025. Notably, the bill includes new appropriations from the Federal Grant Fund for the Attorney General's office and the State Controller's office, as well as a reappropriation from the Abandoned Property Trust - Unclaimed Property Fund for the State Treasurer.