The figures provide a reference point for determining policy options. They are unaudited but listed according to a common criterion to insure consistency and comparability. Table 1 lists twelve guidelines for calculating costs for Project FY 1987-88. Tables 2, 3, 4, and 7 compare the per day per client costs of FY 1987 and FY 1988 for the Texas Juvenile Probation Commission, the Texas Youth Commission, the Texas Adult Probation Commission, and the Board of Pardons and Paroles. Table 5 compares the Texas Department of Corrections cost per day per inmate for the two years, and Table 6 compares the FY 1988 cost per day for a 2,250 bed prototype unit with and without a lease. The purposes of each commission, department, and unit are explained, as are services provided and expenditures. Appendix.