Comparable costs were evaluated in terms of program cost per unit of service. Measurement criteria included actual expenditures, daily population, and direct facility costs. Costs were expressed in terms of 20 generic budget line items, e.g., salaries, fringe benefits, direct and indirect child care, fixed costs, and specialized services. A survey of juvenile institutional facilities throughout the State elicited data on facility physical characteristics, program characteristics, population, and costs. During the study period, there were 46 county-run juvenile halls, 54 camps, and 16 CYA facilities. Results indicated a great diversity in accounting practices among counties and their impact. Based on the results of the survey, average daily costs to maintain a youth in a State facility were $67.57 for halls, $55.12 for camps, and $54.84 for CYA facilities. Hall costs ranged from a high of $212.77 to a low of $38.02. Ranges were $88.12 to $36.65 for camps, and $68.37 to $35.67 for CYA facilities. Indexes provide detailed cost data for each facility surveyed, survey instruments, and other research information.