The bill is an appropriation act for the fiscal year 2022-2023, aimed at paying approved claims against the State of Arkansas. It includes multiple appropriations to various departments and entities, such as the Department of Corrections, the Department of Finance and Administration, and the University of Arkansas for Medical Sciences, among others. The total amount appropriated across these sections is significant, with specific claims listed for each payee, including G&L Gasaway Farms, American Air Liquide Holdings, and others, totaling over $2.6 million in various claims.

Key insertions in the bill include the fiscal year designation of "2022-2023" and specific amounts allocated for each claim. Additionally, the bill introduces provisions for reimbursement and refund to expenditure for state agencies that pay approved claims, ensuring that funds are returned to the original accounts by June 30 of the following fiscal year. The bill also establishes the Clerk of the State Claims Commission as the disbursing officer for these claims and includes an emergency clause to expedite the disbursement of funds to the entitled payees, emphasizing the urgency of addressing these financial obligations to maintain the state's reputation.