A discussion of budgeting strategies emphasizes the importance of planning, ways to minimize cuts in the budget, and ways to stretch dollars. The four steps used in Tuscon, Ariz., and the use of program budgeting in Windsor, Conn., are outlined. The implementation of a special tactical unit to reduce overtime costs in the Lakewood Department of Public Safety (Colorado), is explained. The use of reserve police officers by the Highway Patrol Bureau of the Arizona Department of Public Safety is detailed. Budget practices used in the Bellevue Police Department (Nebraska) are summarized, with emphasis on the benefits of using computer spreadsheets for monitoring costs. Hallcrest Report findings and recommendations concerning the use of private security to reduce police workloads are presented. Police station design is discussed from the standpoints of site selection; the design process; and crucial factors related to centralized control and security, the separation of public and private functions, circulation patterns, storage of records, and exterior design. Figures showing three sample designs are included.