House Bill No. [insert number] establishes and reestablishes agency ancillary funds, specifically internal service funds, auxiliary accounts, or enterprise funds for various state institutions, officials, and agencies in Louisiana. The bill appropriates funds for the Fiscal Year 2025-2026 and outlines the administration of these funds, which are intended for working capital in public service enterprises. It mandates that all receipts be deposited in the state treasury and disbursements made by the state treasurer, ensuring compliance with public bid laws. Additionally, the bill stipulates that any fund equity from prior operations will be included as a resource for the ancillary fund, and unexpended cash balances must be remitted to the state treasurer by August 14, 2026, unless the agency is reestablished in the subsequent year's Act.

The bill also includes provisions for the management of internal auditing functions within agencies with significant appropriations, requiring the inclusion of a chief audit executive to ensure adherence to professional standards. It allows for adjustments to performance objectives and indicators based on appropriated funds and defines "working capital" for clarity. Furthermore, the bill outlines the severability of its provisions, ensuring that if any part is deemed unconstitutional, the remaining sections will still be enforceable. Notably, the bill incorporates specific appropriations for various state agencies, including the Office of Group Benefits, Office of Risk Management, and others, detailing their expenditures and means of financing for the upcoming fiscal year.