While prison construction costs for the three prisons remained close to original budgets, costs of moveable equipment (including office and inmate furniture) increased by 92 percent, requiring the Wisconsin legislature to increase the original $4.8 million moveable equipment budget by $4.4 million. If cost increases continue at the same pace, Wisconsin's current $145 million corrections expansion plan will require an additional $5.5 million for moveable equipment by the end of 1996. Reasons for the deviation in moveable equipment budget estimates are examined, particularly elements of the capital budgeting process that have hampered accurate estimates of moveable equipment costs, and recommendations are offered to keep actual costs in line with estimated costs. Appendixes contain responses to the evaluation of moveable equipment costs by Wisconsin's Department of Corrections and Building Commission. 4 tables