This bill establishes and reestablishes agency ancillary funds, specifically internal service funds, auxiliary accounts, or enterprise funds for various state institutions, officials, and agencies in Louisiana. It provides appropriations for Fiscal Year 2025-2026, detailing the use of these funds for working capital in public service, auxiliary service, and interagency service operations. The bill mandates that all receipts be deposited in the state treasury and disbursements made by the state treasurer, ensuring compliance with public bid laws. Additionally, it outlines the management of fund equity, allowing for the transfer of unexpended cash balances to the next fiscal year and requiring agencies to liquidate assets if not reestablished.

The bill also includes provisions for the internal auditing function within agencies with significant appropriations, requiring the inclusion of a chief audit executive to ensure adherence to professional standards. It specifies that all performance objectives and indicators must be adjusted to reflect appropriated funds and mandates annual reporting to the Joint Legislative Committee on the Budget. Furthermore, it defines "working capital" and includes severability clauses to maintain the bill's integrity in case any part is deemed unconstitutional. Notable appropriations include funding for the Office of Group Benefits, Office of Risk Management, and various other state agencies, with specific amounts allocated for each fiscal year.