The bill introduces two new sections to Chapter 35, Title 67 of the Idaho Code, aimed at enhancing government efficiency and accountability. The first section, designated as 67-3520, establishes 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 a year. Departments are required to submit this information annually by September 1, detailing the job titles, duration of vacancies, funding availability, and reasons for the vacancies. The legislature has the authority to eliminate these vacant positions unless a department can justify retaining them based on available funds.

The second section, 67-3520A, focuses on the reporting of state employee travel expenses. It requires departments to provide a detailed account of travel expenses from the previous fiscal year in their annual budget submissions. This includes total travel costs, purposes of travel, destinations, and specific expenses such as airfare and lodging. The intent of both sections is to reduce government waste and increase public confidence in the state's financial management. An emergency clause is included, allowing the act to take effect immediately upon passage and approval.