It is based on the experience of two voluntary citizen groups which conducted a study of criminal justice costs in New York State, New York City, and three counties in the State in 1978. After a review of important questions to consider before proceeding with a cost study, background information on government organization, courts, criminal justice agencies, budgets, and fiscal officials is provided. The preparation of proposals, the location of funding sources, and staffing receive attention. Study design and procedures follow. Among the issues considered are sources of service and cost data, freedom of information laws, fringe benefits and pensions, and the costs for specific programs. In addition, protocol, contacts, and data collection are discussed, followed by comments on report preparation, content, printing, and publicity. Each section includes a list of do's and don't's. Since the manual is intended for citizens who are not experts in government and public finance, only basic information is provided together with references and suggestions for those who wish to know more. The reference lists include names, addresses, and telephone numbers of organizations, notes on some services, and publications for each. Appendixes contain information on LEAA and government accounting and fact sheets on local finance and correctional facilities.