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 various sources of revenue, including appropriations, gifts, grants, donations, and investment income. The Department of Finance and Administration is tasked with administering the fund, and it will be responsible for disbursing funds to local governments for specific border-related expenses incurred due to requests from state and federal authorities. These expenses include emergency medical services, 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.

Additionally, the bill mandates that the Department of Finance and Administration develop rules for the fund's administration. The appropriated funds will be used to reimburse local governments for the outlined expenses, ensuring that they receive financial support for the challenges they face in managing border-related issues.