This bill appropriates funds for the salaries and benefits of various state officers in Nebraska for the fiscal years 2025-26 and 2026-27. It defines the fiscal years in question and adopts definitions from the Nebraska Accounting System Manual. The bill outlines the process for drawing and paying warrants from the state treasury, specifying that workers' compensation premium assessments will not be paid from the appropriated programs. Additionally, it establishes limitations on salaries, wages, and per diems, including specific salary limits for various state officials and judges, and allows for the reappropriation of unexpended General Fund balances from the previous fiscal years.

The bill also includes detailed appropriations for the salaries of the Supreme Court judges, Court of Appeals judges, and other state officials, with specified amounts for each fiscal year. It emphasizes that if the appropriations or salary limits are insufficient, the respective officials must request additional appropriations or higher salary limits from the Legislature. The act is set to become operative on July 1, 2025, but due to an emergency declaration, it takes effect immediately upon passage and approval.