This bill aims to amend the Arkansas Code under Title 24, Chapter 4, Subchapter 2, specifically addressing issues related to delinquent employer and employee contributions to the Arkansas Public Employees' Retirement System by local government participating employers. The new legal language inserted into the current law clarifies the purpose of the act, which is to enhance the processes for managing delinquency and collection of these contributions.

The amendments are intended to ensure that local government employers comply with their obligations regarding retirement contributions, thereby protecting the integrity of the Arkansas Public Employees' Retirement System. By addressing these delinquent contributions, the bill seeks to improve the financial stability of the retirement system and ensure that employees receive the benefits they are entitled to.