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 outlines the appropriation of funds for the Fiscal Year 2025-2026, detailing how these funds will be utilized for working capital in public service enterprises. The bill mandates that all receipts from these funds be deposited in the state treasury, with disbursements made by the state treasurer. Additionally, it specifies that any fund equity from prior year 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 and oversight of these funds, requiring agencies with significant appropriations to include internal auditing positions in their budget requests. It emphasizes the need for compliance with public bid laws and outlines the process for adjusting performance objectives and indicators based on appropriated funds. Furthermore, it introduces definitions and clarifications regarding working capital and the severability of the Act's provisions. 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.