This bill appropriates funds for personal services and operating expenses for the Department of Commerce - Arkansas Waterways Commission for the fiscal year ending June 30, 2027. It establishes a maximum of three regular employees, including a Waterways Commission Director, an Administrative Analyst, and an Administrative Coordinator. The total amount appropriated for regular salaries, personal services matching, and operational expenses is $335,324. Additionally, the bill allocates $5,000,000 for waterway development grants to port authorities and intermodal authorities, and $2,000,000 for expenses related to the Arkansas River Navigation System.

The bill includes an emergency clause, stating that the appropriations are essential for the agency's operations and must take effect on July 1, 2026, to prevent any disruption in governmental programs. It emphasizes compliance with various fiscal control laws and regulations during the disbursement of the appropriated funds. The intent of the General Assembly is to ensure that the funds are used in accordance with the reasons for which the act was adopted, as outlined in the budget manuals and legislative recommendations.