The bill introduces the Idaho Personnel Reduction Act, which mandates that state departments identify and report vacant full-time equivalent positions (FTP) that have been unfilled for over 180 days. Each department is required to eliminate these positions from their budget submissions, thereby reducing the allocated funds for salaries and associated benefits. If a position has been vacant for less than a year, departments may request to retain it, provided they can fully fund it from existing resources. Additionally, the bill requires departments to detail the status of vacant FTP in their annual budget submissions, including job titles, duration of vacancy, funding availability, and reasons for the vacancy.

Furthermore, the bill establishes new reporting requirements for state employee travel expenses and mandates transparency for state officials regarding travel paid by external entities. Departments must include detailed accounts of travel expenses in their budget submissions, covering total costs, purposes, destinations, and any external funding. State officials are required to report travel related to governmental purposes that is funded by others, with specific details to be submitted within 30 days of travel completion. Failure to comply with these reporting requirements will result in a daily late fee. The bill aims to enhance government efficiency and transparency while saving taxpayer dollars.