This bill appropriates funds to various constitutional officers in Idaho for the fiscal year 2027, including the Office of the Attorney General, the State Controller, the Executive Office of the Governor, the Office of the Lieutenant Governor, the Secretary of State, and the State Treasurer. It establishes a total appropriation of $89,468,100, detailing specific allocations for personnel costs, operating expenditures, capital outlay, and benefit payments across different funds. Notably, the bill includes new provisions for federal grants, reappropriation authority for the Secretary of State, and indirect cost recovery for the State Controller, as well as cash transfers and reconciliation requirements.

Additionally, the bill limits the number of authorized full-time equivalent positions for each office and exempts certain offices from expense class and program transfer limitations, allowing for greater flexibility in fund management. The Executive Office of the Governor, the Office of the Lieutenant Governor, and the Office of the Attorney General are specifically exempted from these limitations. The bill also includes provisions for the payment of bank service fees and grants continuous appropriation authority for the America250 Commemoration Fund. An emergency clause is included, making the act effective on July 1, 2026.