This bill appropriates funds for the Department of Corrections - Division of Correction for the fiscal year ending June 30, 2027, establishing a total of 285 employees for Shared Services and 5,060 for the Division of Correction. It allocates significant funding, including $12,916,404 for regular salaries and $181,794,000 for Shared Services, while also providing for various programs such as $408,246,979 for Inmate Care & Custody and $25,254,135 for the Inmate Welfare Program. The bill modifies fiscal year dates from 2025 to 2026 and introduces new appropriations for initiatives like $150,000 for the Paws In Prison program and $5,000,000 for Medical Monetary Sanctions.

Additionally, the bill enhances operational efficiency by granting the Board of Corrections authority to reallocate resources within the divisions, subject to approval from the Governor and the Arkansas Legislative Council or Joint Budget Committee. It allows for employee compensation for unused holiday hours and establishes guidelines for the carry-forward of unexpended funds in the County Jail Reimbursement Fund. The Chief Fiscal Officer of the State is tasked with directing fund transfers to the Shared Services Paying Account, and the bill introduces a new sub-fund for County Jail Reimbursement with a cap of five million dollars. Compliance measures and reporting requirements are included to ensure adherence to fiscal control laws, with an emergency clause for immediate effectiveness starting July 1, 2026.