This bill proposes an appropriation of five hundred thousand dollars ($500,000) from the general fund to the Office of the State Auditor. The allocated funds are designated for a class and compensation study specifically focused on the governmental accounting sector, which will cover the agency's audit and accounting procedures. The funding is intended for expenditure during fiscal years 2026 through 2028.

Additionally, the bill stipulates that any unexpended or unencumbered balance remaining at the end of fiscal year 2028 will revert back to the general fund. This ensures that any unused funds will not remain allocated to the Office of the State Auditor beyond the specified fiscal period.