This bill appropriates funds for the salaries and benefits of certain state officers in Nebraska for the fiscal years 2025-26 and 2026-27. It defines the fiscal years, specifies the amounts allocated for various state officer salaries, and establishes limitations on expenditures for permanent and temporary salaries and per diems. The bill also includes provisions for the reappropriation of unexpended General Fund balances and allows for administrative transfers among programs within the Nebraska Supreme Court to ensure efficient court operations.

Additionally, the bill adopts definitions from the Nebraska Accounting System Manual and outlines the process for drawing and paying warrants from the state treasury. It specifies salary limits for various state officials, including the Governor, Lieutenant Governor, Secretary of State, and others, while also detailing the funding sources for these salaries. The act is set to become operative on July 1, 2025, but due to an emergency clause, it will take effect immediately upon passage and approval.