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, emphasizing the need to tackle delinquency and improve the collection process for these contributions.

The proposed changes are intended to enhance the management of retirement contributions, ensuring that both employers and employees fulfill their financial obligations to the retirement system. By addressing these delinquent contributions, the bill seeks to strengthen the financial integrity of the Arkansas Public Employees' Retirement System and support the benefits of public employees.