Direct expenditure
All expenditure except that classified as inter­govern­mental. It includes "direct current expenditure" (salaries, wages, fees, and commissions and purchases of supplies, materials, and contractual services) and "capital outlays" (con­struction and purchase of equipment, land, and existing structures). Capital outlays are included for the year when the direct expenditure is made, regardless of how the funds are raised (for example, by bond issue) or when they are paid back.

Full time employees
All persons employed on a full time basis, including all full time temporary or seasonal workers who were employed during this pay period.

Full time equivalent employment
A statistical measure that estimates the number of full time employees that could have been employed if the reported number of hours worked by part time employees had been worked by full time employees.

Intergovernmental expenditure
The sum of payments from one govern­ment to another, including grants?in?aid, shared revenues, payments in lieu of taxes, and amounts for services per­formed by one government for an­other on a reimbursable or cost?sharing basis (for example, payments by one gov­ern­ment to another for boarding prisoners). It excludes amounts paid to other governments for purchase of commodities, property, or utility services.

Judicial and legal services
Includes all civil and criminal courts and acti­vities associated with courts such as law libraries, grand juries, petit juries, medical and social service activities, court reporters, judicial councils, bailiffs, and probate functions. It also includes the civil and criminal justice activities of the attorneys general, dis­trict attorneys, State's attorneys, and their variously named equivalents and corporation coun­sels, solicitors, and legal departments with various names. It excludes legal units of noncriminal justice agencies, whose functions may be performed by a legal services department in other jurisdictions (such as a county counsel).

Justice employees
Justice employees are all persons on government payrolls, including: paid officials and persons on paid leave; but excluding unpaid officials, persons on unpaid leave, pensioners, and contractors.

Justice expenditure
Includes only external cash payments made from any source of funds, including any payments fi­nanced from borrowing, fund balances, inter­governmental revenue, and other current revenue. It excludes any intra­governmental transfers and noncash trans­actions, such as the provision of meals or housing of employees. It also excludes retirement of debt, investment in securities, extensions of loans, or agency transactions. Total expendi­tures for all government functions do include interest payments on debt, but the justice expenditure data do not.

Justice functions
Include three primary categories: police protection, judicial and legal services, and corrections for both justice expenditures and employment variables.

Payroll
Gross one month payroll before deductions and includes salaries, wages, fees, and commissions paid to employees.

Police protection
The function of enforcing the law, preserving order, and apprehending those who violate the law, whether these activities are performed by a city police department, sheriff's department, State police, or Federal law enforcement agency such as the FBI or the Drug Enforcement Administration. Private security police are outside the scope of the survey.