The bill establishes the Local Government Border Support Reimbursement Fund, which is created as a nonreverting fund within the state treasury. This fund will consist of appropriations, gifts, grants, donations, and income from investments. The Department of Finance and Administration is tasked with administering the fund, and it is appropriated to carry out the provisions outlined in the bill. Disbursements from the fund will be made by the secretary of finance and administration based on signed vouchers.

The fund is designated to reimburse local governments for specific border-related expenses incurred due to requests from state and federal authorities. These expenses include emergency medical services for individuals in crisis, law enforcement responses to unattended deaths, and costs associated with specialized equipment for border patrol, humanitarian efforts, illegal dumping, and drug and human trafficking task forces. The Department of Finance and Administration is also required to create rules for the fund's administration.