This bill appropriates funds 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 allocates a total of $142,735,572 for personal services and operating expenses, which includes regular salaries, extra help, personal services matching, and various operational costs. Additionally, it specifies appropriations for the State Police and Judicial Retirement Systems, with provisions for cash payments to beneficiaries.

Key insertions in the bill include the fiscal year designation of 2025-2026, the total amount appropriated for various categories, and specific amounts for benefits and refunds. The bill also includes special language regarding fund transfers from the Judicial and State Police Retirement Funds to cover administrative costs related to the pension systems. An emergency clause is included, stating the necessity for the act to take effect on July 1, 2025, to ensure the proper administration of essential governmental programs.