This bill appropriates funds for the Arkansas Department of Corrections for the fiscal year ending June 30, 2026, establishing a maximum of 4,509 regular employees and detailing their salary grades. It allocates significant funding across various programs, including $365,029,592 for Inmate Care & Custody, $22,728,979 for Inmate Welfare, and $19,929,848 for Farm Operations. The bill introduces new legal language regarding employee limits and budget allocations, including provisions for the purchase of cattle/meat for the Farm Operations Program, as well as specific appropriations for the ADC Sex Offender Assessment and the Paws In Prison program.

Additionally, the bill allows for the transfer of appropriations between capital improvement projects with prior approval from the Governor and the Arkansas Legislative Council or Joint Budget Committee. It outlines conditions for carrying forward unexpended funds, managing employee compensation for unused holidays, and utilizing surplus materials for construction projects. Key changes include the adjustment of effective dates from 2024 to 2025, the introduction of a mechanism for transferring savings to the County Jail Reimbursement Fund, and the establishment of funding for a Deputy Prosecuting Attorney focused on departmental offenses. An emergency clause is included to ensure the act's immediate effectiveness upon passage.