The bill appropriates approximately $1.58 billion for various state departments and agencies in Idaho for the fiscal year 2027, including the Department of Agriculture, the Soil and Water Conservation Commission, and the Department of Commerce. It outlines specific funding allocations for personnel costs, operating expenditures, capital outlay, and benefit payments, while also establishing limits on the number of authorized full-time equivalent positions for each department, requiring any increases to be authorized by the Governor. Notably, the bill includes a cash transfer to the Depredation of Livestock and Prevention Fund, reappropriation authority for several funds such as the Idaho Broadband Fund and the ARPA Capital Projects Fund, and continuous appropriation authority for the Department of Finance and the Idaho State Lottery.

Additionally, the bill emphasizes the importance of the watercraft inspection program to prevent the spread of invasive species and allocates $225,000 from the General Fund to compensate for livestock losses due to grizzly bears and wolves. It mandates that appropriated funds must be used for their intended purposes and requires accountability reports from state agencies. The bill also includes provisions for the continued use of county facilities for public defense and exempts the Division of Occupational and Professional Licenses from certain program transfer limitations. An emergency clause is included, making the act effective on July 1, 2026.