The bill appropriates a total of $58,782,119,000 in State funds and $31,007,261,743 in federal funds for the fiscal year 2026 budget, detailing allocations across various departments and programs. It establishes that unexpended balances will lapse into the State Treasury unless encumbered, and mandates the Director of the Division of Budget and Accounting to provide a listing of outstanding pre-encumbrances. Significant new provisions include the introduction of "DIRECT STATE SERVICES" and "GRANTS-IN-AID" categories, which facilitate the appropriation of unexpended balances from previous fiscal years for specific accounts, enhancing the efficiency of funding distribution for essential services.

The bill also emphasizes flexibility in managing appropriations, allowing for the transfer of funds among different accounts to ensure timely payments to service providers and support for vulnerable populations. It includes specific allocations for various programs, such as housing, education, health care, and public safety, while ensuring oversight and accountability through required approvals from the Director of the Division of Budget and Accounting. Overall, the legislation aims to enhance the management of state resources, improve service delivery, and ensure compliance with established financial regulations.