This bill proposes an appropriation for personal services and operating expenses for the Phillips Community College of the University of Arkansas for the fiscal year ending June 30, 2026. It establishes a maximum number of regular employees, detailing various positions and their corresponding salary rates, including administrative, academic, and support roles. The total amount appropriated for regular salaries is $6,960,324, with additional funds allocated for personal services matching, maintenance, and general operations, bringing the total state operations appropriation to $10,987,804. Furthermore, the bill allows for 900 part-time or temporary employees under the "Extra Help" category.

In addition to the state operations appropriation, the bill also outlines a cash fund appropriation for the college, totaling $25,275,000, which includes funds for regular salaries, extra help, overtime, and capital improvements. The bill emphasizes compliance with various fiscal control laws and includes an emergency clause to ensure the act's effectiveness starting July 1, 2025, to prevent any disruption in the college's operations. The legislative intent is to ensure that the funds are used in accordance with the reasons for the appropriations as outlined in the budget manuals and related documentation.