An introduction describes the study and discusses data collection procedures, sampling, information processing, weighting information, file structure, and codebook information. Variables include full-time and part-time employees and payroll; expenditures for current operations, capital outlay, and contributions to employee benefits; and intergovernmental expenditures paid to State and local governments. Figures cover the following sectors of the criminal justice system: police protection; judicial, legal services, and prosecution; public defense; corrections; and other criminal justice services. Field compilation and mailed questionnaires were used to collect the data, available in two formats: a card-image file and an OSIRIS data set. A glossary is also provided.