The bill mandates a performance audit of the Interstate 5 bridge replacement project over the Columbia River, to be conducted by the joint legislative audit and review committee by December 1, 2027. The audit will focus on several key areas, including financial transparency and reporting, expenditure review and accountability, forecasting and decision-making, and oversight and internal controls. Specific tasks include assessing compliance with financial reporting requirements, analyzing funding allocations and expenditures since the project's restart in 2019, evaluating traffic and revenue projections, and reviewing the Washington State Department of Transportation's oversight mechanisms.

Additionally, the committee is authorized to contract for expertise in relevant fields and is required to submit a final report of its findings to the legislature by the specified deadline. The section detailing this audit will expire on December 31, 2027.