An introduction describes the study and discusses data collection procedures, sampling, information processing, collection procedures, sampling, information processing, weighting information, file structure, and codebook information. Field compilation and mail canvass were used to compile criminal justice expenditure and employment data for the 50 States, cities with a population of 50,000 or more, counties with a population of 100,000 or more, 11 townships in New York State, and for selected smaller units from the government's own records. 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. The 1978 data come in two formats: a card-image file and an OSIRIS data set.