This bill appropriates funds to the Council on the Arts for the biennium from July 1, 2025, to June 30, 2027, with a total funding amount of $4,432,535. The appropriation includes base level enhancements for salaries and wages, operating expenses, and grants, with specific amounts allocated for each category. Notably, the bill introduces a new line item for "Base Level Enhancements Appropriation" and adjusts the grants amount to $2,336,801, reflecting a decrease of $18,541. Additionally, it specifies that $1,880,000 will come from other funds, leaving a total general fund appropriation of $2,552,535.

The bill also outlines provisions for one-time funding, specifically $5,000 for "Arts across the prairie education," which will not be included in the base budget for the 2027-29 biennium. It allows the Council on the Arts to utilize income from the cultural endowment fund for cultural arts initiatives and permits the transfer of funds between line items, excluding the new and vacant FTE pool. The Council is required to report any significant transfers to the legislative council and appropriations committees, ensuring transparency in the use of funds.