This bill proposes a supplemental appropriation for the Department of Finance and Administration - Disbursing Officer, which is intended to provide additional funding for specific purposes. It includes an appropriation of $8,000,000 from the Firemen's and Police Officers' Pension and Relief Fund for the payment of pension and relief fund taxes for municipal fire and police relief and pension funds. Additionally, it allocates $5,000,000 from the Fire Protection Premium Tax Fund for further funding of Arkansas fire departments. Both appropriations are supplemental to those previously established in Act 1006 of 2025.

The bill also emphasizes compliance with existing laws and regulations regarding the disbursement of these funds, ensuring that all fiscal control measures are adhered to. An emergency clause is included, stating that due to unforeseen circumstances, the current funding is insufficient for the Department to continue providing essential governmental services. This clause allows the act to take effect immediately upon passage and approval, highlighting the urgency of the funding needs.