The proposed amendments to Senate Bill No. 2396 focus on conducting a performance audit of the North Dakota development fund, with significant changes to the original language. The bill removes references to the "department of commerce" and instead emphasizes the role of the legislative audit and fiscal review committee. It mandates that the legislative management contract with an independent third party to perform the audit, which will assess the effectiveness and efficiency of economic development programs from 2020 to 2024. The findings of this audit are required to be reported to the legislative audit and fiscal review committee by September 1, 2026.

Additionally, the bill includes an appropriation of $250,000 from the general fund to support the performance audit. The effective date of the audit is set to begin with the enactment of this Act and will cover the biennium period ending June 30, 2027. The bill also declares itself an emergency measure, indicating the urgency of implementing these audits and reviews for the state's economic development initiatives.