This bill appropriates funds to the Department of Correction, the Department of Juvenile Corrections, and the Idaho State Police for the fiscal year 2027, with a total budget of $566,622,100. It specifies the allocation of funds across various programs and expense classes, including personnel costs, operating expenditures, capital outlay, and benefit payments. Notably, the bill includes new provisions that exempt the Department of Correction from specific program transfer limitations, allowing for greater flexibility in managing appropriated funds. Additionally, it mandates accountability reports to ensure that funds are used for their intended purposes and establishes conditions, limitations, and restrictions on the appropriations.

The bill also sets a limit on the number of authorized full-time equivalent positions for each department, with the Department of Correction authorized for 2,254.35 positions, the Department of Juvenile Corrections for 396.00 positions, and the Idaho State Police for 646.09 positions. Furthermore, it declares an emergency, making the act effective immediately on July 1, 2026. The inclusion of new funding sources, such as the Miscellaneous Revenue Fund and Federal Grant Fund, is also highlighted, which will support various programs within the public safety sector.