The bill proposes an appropriation for the Arkansas Public Employees Retirement System (APERS) for the fiscal year ending June 30, 2026. It establishes a maximum number of regular employees and outlines their respective salary grades, totaling 78 employees. The bill also allocates funds for personal services, operating expenses, and benefits, with specific amounts designated for regular salaries, extra help, and various operational costs. Notably, the total amount appropriated for APERS operations is $142,735,572, which includes significant allocations for benefits and refunds.

Additionally, the bill includes provisions for transfers from the Judicial and State Police Retirement Funds to support the administration of their respective retirement systems. It specifies that up to $150,000 may be transferred from the Judges Retirement Fund and up to $250,000 from the State Police Retirement Fund for administrative costs. The bill also introduces an emergency clause, stating that the appropriations are essential for the agency's operations and must take effect by July 1, 2025, to prevent disruption in services.