This bill appropriates funds for the Arkansas Public Employees Retirement System (APERS) for the fiscal year ending June 30, 2025. It establishes a maximum number of regular employees and outlines their respective salary grades, totaling 79 employees. The bill also authorizes six part-time or temporary employees under the "Extra Help" category. The total amount appropriated for personal services and operating expenses is $138,368,835, which includes regular salaries, extra help, personal services matching, and various operational expenses. Additionally, it allocates funds for benefits and refunds/reimbursements for both the State Police and Judicial Retirement Systems.

Several specific appropriations are made for the State Police and Judicial Retirement Systems, including $675 million for benefits and $50 million for refunds/reimbursements for the State Police, and $20.75 million for benefits and $250,000 for refunds/reimbursements for the Judicial Retirement System. The bill also includes provisions for transferring funds between retirement funds to cover administrative costs and exempts APERS from prior review for certain transfers related to retirement benefits. An emergency clause is included to ensure the act takes effect on July 1, 2024, to prevent disruption in essential governmental operations.