The bill is an appropriation act for South Arkansas College for the fiscal year ending June 30, 2024. It establishes the maximum number of regular employees and their corresponding salary rates, including various administrative and academic positions. The total amount appropriated for personal services and operating expenses is $7,535,935 from the South Arkansas College Fund, with additional appropriations from cash funds totaling $20,029,291. The bill also outlines the number of part-time or temporary employees authorized, which is set at 175.

Additionally, the bill includes new legal language that emphasizes compliance with existing laws regarding the disbursement of funds and the intent of the General Assembly to ensure that appropriated funds are used for their intended purposes. An emergency clause is also included, stating that the act must take effect on July 1, 2023, to avoid disruption in the college's operations. This clause highlights the urgency of the appropriations for the proper administration of essential governmental programs.