The bill proposes an appropriation for the Department of Corrections - Division of Correction for the fiscal year ending June 30, 2026, authorizing a total of 4,509 regular employee positions with specified salary grades. It allocates a total of $365,029,592 for various programs, including personal services, operating expenses, and overtime, aimed at enhancing inmate care and custody. Notably, the bill introduces new appropriations for medical contracts, energy savings, and the purchase of cattle/meat, while also deleting certain positions from the employee roster. Additionally, it includes specific funding for programs such as "Paws in Prison" and comprehensive inmate health services, while allowing for the transfer of appropriations between capital improvement projects with prior approval from the Governor and the Arkansas Legislative Council or Joint Budget Committee.

Furthermore, the bill establishes provisions for holiday compensation for employees and mandates a report on employee compensation liabilities. It allows unexpended funds in the County Jail Reimbursement Fund to be carried forward to the next fiscal year under certain conditions. The bill emphasizes legislative oversight by requiring prior approval for specific actions and modifies effective dates for various provisions. It also includes financial provisions for the Secretary of the Department of Corrections to request transfers of appropriations and establishes a Shared Services Paying Account for operational expenses. An emergency clause is included to ensure the bill's immediate effectiveness upon passage.